B3 TAXATION (TAX)

INTRODUCTION AND TAX ADMINISTRATION

1. Introduction to Taxation
2. Tax Administration in Nigeria
3. Assessments and Objections, Appeal and Remittances

PERSONAL INCOME

1. Taxation of Employment Income
2. Taxation of Trust, Settlements and Estates
3. Taxation of Investment Income

BUSINESS INCOME

1. Taxation of Business Income
2. Taxation of Specialised businesses
3. Tertiary Education

TRANSACTIONS

1. Transaction Taxes

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PROFESSIONAL LEVEL

C4 – ADVANCED TAXATION (A TAX)

1. TAX PLANNING AND ADVICE, TAX INCENTIVES, TAX AVOIDANCE, TAX PLANNING AND TAX EVASION
2. CAPITAL GAINS TAX (CGT)
3. COMPANIES TAX

• A. COMPANIES INCOME TAX
• B. TAX AUDIT AND INVESTIGATION
• C. TRANSFER PRICING

4.  PETROLEUM PROFITS TAX (PPT)

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