WEEKLY BREAKDOWN OF TOPICS

WEEK           TOPICS

1                               Revision of ACC 313: Taxation I

2                               Capital Allowances I

3                               Capital Allowances II

4                               Loss Relief

5                               Ascertainment of Company Tax liabilities I

6                               Ascertainment of Company Tax liabilities II

7                               Capital Gain Tax (CGT)

8                               Pioneer Legislation

9                               Information Technology Development Levy

10                           Petroleum Profit Tax (PPT) I

11                           Petroleum Profit Tax (PPT) II

12                           Double taxation arrangement.

13                           Revision

14                           Examinations

 

Recommended texts and Laws

1.      Companies Income Tax Act (CITA), Cap C21, Laws of the Federation of Nigeria, 2004.

2.      Capital Gains Tax Act, Cap C1, Laws of the Federation of Nigeria, 2004.

3.      Finance Ac 2019

4.      Petroleum Profit Tax Act, Cap P13, Laws of the Federation of Nigeria, 2004.

5.      ICAN Taxation. The Institute of Chartered Accountants of Nigeria, December 2014.

6.      ICAN Advanced Taxation. The Institute of Chartered Accountants of Nigeria, December 2014.

7.      Principles and Practice of Taxation in Nigeria, 6th Edition by J. O. Oyebanji & A. O. Oyebanji, Ibadan (Frontline Publishers), 2017.

8.      Fundamentals Principles of Nigerian Taxation Second Editionby Seyi Ojo Lagos (Sagribra Tax Publications) 2009