Curriculum
- 7 Sections
- 49 Lessons
- 10
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- Module 1: Introduction to Tax Practice and Administration:5
- Module 2: Tax Audit and Investigation:6
- Module 3: Taxation of Non-Residence in Nigeria and Double6
- Module 4: Education Tax and Tertiary Education Tax8
- 4.1Purpose, Objective and Basis of Computation
- 4.2Assessment and Collection
- 4.3Distribution of the Fund
- 4.4Management and Administration of the TETFUND
- 4.5Tax Rate and Assessing Authority
- 4.6Composition and Functions of the Board of Trustees
- 4.7Offences and Penalties
- 4.8Problems associated with Education Tax as a Sectorial Tax
- Module 5: Capital Gains Tax8
- 5.1Nature and Objectives of Capital Gains Tax
- 5.2Administration of Capital Gains Tax
- 5.3Allowable and Disallowable Expenditure
- 5.4Computation of Chargeable Gains
- 5.5Exemption from Capital Gains Tax
- 5.6Disposal and Acquisition of Assets
- 5.7Reliefs and Delayed Remittance Relief
- 5.8Roll-Over Relief (Section 32 CGT Act)
- Module 6: Petroleum Profits Tax8
- 6.1Definition as given in PPTA
- 6.2Administration of Petroleum Profits Tax
- 6.3Ascertainment of Adjusted Profits and imposition of Tax
- 6.4Allowable and Non-allowable Deductions
- 6.5Treatment of Losses in Petroleum Profits Tax computations
- 6.6Capital Allowances
- 6.7Ascertainment of Assessable Tax and Chargeable Tax
- 6.8Concepts and Computations of Posted Prices
- Module 7: Stamp Duties8
- 7.1Purpose and Administration of Stamp Duty
- 7.2Responsibilities of the Commissioner of Stamp Duty
- 7.3Territorial Limits
- 7.4Provisions applicable to Instruments
- 7.5Forms of Stamp Duties
- 7.6Methods of stamping of Instruments and Adjudication
- 7.7Stamping and collection of duties on corporate instruments
- 7.8Implications for Non-Stamping of Instrument