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| Section | Objectives |
|---|---|
| Topic 1: Capital Gains Tax | - Exemptions from Chargeable Gains - Computation of Chargeable Gains |
| Topic 2: Revenues Power of Enquiries | - Filing Requirements - Collection Procedures - Assessments |
| Topic 3: Industrial Development | - VAT - Companies Income Tax - Personal Income Tax |
| Topic 4: Taxation Revenue Authorities and Ethical Issues | - Principles of an Ideal Tax System - Classification of Taxes - Introduction to Tax Administration - Objectives of Taxation |
| Topic 5: Taxation of Incomes, Offences and Penalties | - Offences and Penalties - Income Tax Returns - Chargeable Incomes |
| Topic 6: Value Added Tax | - Exempt Goods and Services - Input VAT & VAT Returns - Withholding Tax |
| Topic 7: Tax Planning and Tax Avoidance | - Tax Avoidance vs Evasion - Communication with Clients - Tax Planning |
| Topic 8: Tax Audit and Investigation | - Types of Tax Process - Audit Programme - Tax Audits |
| Topic 9: Tax Appeal Tribunal and Tax Laws | - Criminal Prosecution - Constitution of Tribunal - Jurisdiction of Tribunal |
| Topic 10: Capital Allowances | - Qualifying Expenditure - Allowances Rates |
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