Module 1 - Taxation Revenue Authorities and Ethical Issues

• The Objectives of Taxation
• The Classification of Taxes
• The Principles of an Ideal Tax System
• Traditional Approaches
• Introduction to Tax Administration
• Taxing Power

Module 2 – Industrial Development

• Personal Income Tax
• Companies Income Tax
• Industrial Development
• VAT
• Capital Gain Tax Act
• Education Tax Act
• Stamp Duties Act
• Custom and Excise Duties Management

Module 3 - Revenues Power of Enquires

• Filing Requriments
• Assessments
• Collection Procedures
• Government Assessment
• Collection Section
• Monthly Tax Reconciliation
• Ethical Issues

Module 4 – Tax Audit and Investigation

• Foundation
• Tax Audits
• Tax Audit Branch
• Types of Tax Audit
• Types of Tax Process
• Audit Checklist
• Post Audit Meetings
• Final Audit Reports
• Types of Audit Exersise
• Technical Procedures
• Audit Programme
• Tax Investigations
• Stages of Tax Investigations
• Intelligence Division
• Civil Investigations Unit
• Criminal Investigations Unit
• Intelligence Investigations Unit
• Assessments of Investigations Unit

Module 5 – Tax Appeal Tribunal and Tax Laws

• Constitution of a Tribunal
• Jurisdiction of Tribunal
• Criminal Prosecution
• Types of Tax Audit
• Appeals of the Service
• Definition of Trade

Module 6 – Tax Planning and Tax Avoidance

• Tax Planning
• Tax Avoidance
• Tax Evasion
• Types of Tax Audit
• Communication with Clients
• Communication with other Stakeholders

Module 7 – Taxation of Incomes, Offences and Penalties

• Tax Legalisation
• Income Tax Returns
• Foreign Employment
• Chargeable Persons
• Chargeable Incomes
• Types of Incomes
• Exempt Incomes
• Exempt Incomes
• Benefits in Kind of Perquisites
• Non-Taxable Allowances
• Reliefs
• Offences and Peanlties
• Minimum Tax
• Tax Tables
• Taxation of Income from Partnership

Module 8 – Value Added Tax

• Useful Definitions
• Withholding Tax
• Value Added Tax
• Goods and Services Exempted from Tax
• Input Vat
• Vat Returns
• Exempt Incomes
• Adinistration of VAT

Module 9 – Capital Allowances

• Qualifying Ependiture
• Assets Acquired
• Plant, Machinery and Fixtures
• Plantations
• Allowances
• Leasing Assets
• Capital Allowances Rates

Module 10 – Capital Gains Tax

• Objectives of Capital GainTax
• Administration of Capital GainTax
• Allowable and Dis-allowable Expenditure
• Computation of Chargeable Gains
• Exemptions from Chargeable Gains

Module 11 - Remaining Modules

• Module 11 – Tax Effects of Privatization and Commercialization
• Module 12 – Profits, Accessible Profits and Tax Payable
• Module 13 – Pioneer Legislation
• Module 14 – Petroleum Profits Tax
• Module 15 – Stamp Duties
• Module 16 – Tax Planning and Management