od5d4caa1c4c3b3650ee2da04a26b8bb0

NATIONAL BOARD FOR TECHNICAL EDUCATION
HIGHER NATIONAL DIPLOMA (HND)

IN
TAXATION
CURRICULUM AND COURSE SPECIFICATIONS

SEPTEMBER 2011
Plot B, Bida Road, P.M.B. 2239, Kaduna, Nigeria

www.nbte.gov.ng
GENERAL INFORMATION
1.0 TITLE OF PROGRAMME

The programme shall be known as Higher National Diploma (HND) in Taxation.
2.0 GOAL OF THE PROGRAMME

The Higher National Diploma (HND) programme in Taxation is aimed at producing diplomates with sound theoretical and practical
knowledge and skills to carry out a number of activities in tax and other related matters.
3.0 OBJECTIVES OF THE PROGRAMME

The HND diplomates should be able to:
i. Conduct a structured survey on any aspect of tax matters and make appropriate recommendations to the authority.
ii. Identify tax management problems at appropriate levels, analyze them and design management strategies to overcome
them.
iii. Carry out inspection and auditing of books and records for tax purposes.
iv. Carry out evaluation of investment assets for investment and tax purposes and assist in the analysis of investment and tax
proposals.
v. Interpret basic statistical data.
vi. Assist in the preparation of short and long term budget and tax plans.
vii. Write tax and business reports and carry out various types of business communication effectively.
viii. Apply knowledge of basic economic concepts and principles to taxation matters.
ix. Apply knowledge of accounting to different types of tax transactions.
x. Use statistical inferences as aids to business and tax plans and control.
xi. Apply the knowledge of law to various tax matters.
xii. Apply mathematics and other quantitative techniques in tax management decision process.
xiii. Perform duties with high ethical standard.
ii
xiv. Manage more effectively a personal business.
4.0 ENTRY REQUIREMENTS FOR THE PROGRAMME

The entry requirements for the HND Taxation programme are:
4.1 All the entry requirements for the ND Taxation Viz: WASC, GCE „O‟ Level or the Senior Secondary Certificate (SSC) or their
equivalent with minimum of five credit passes including English Language and Mathematics (Literature in English and Oral English
are not acceptable in place of English Language) and any three others from among the following: Economics/Commerce, Business
Methods, Principles of Accounts, Literature in English, History, Statistics, Geography, Government, Agric Science/Biology.
4.2 Evidence of completion of the one year mandatory Industrial Training (IT) or two years in the case of ND graduates who obtained
less than lower credit in their National Diploma.
4.3 Evidence of completion of any relevant ND Programme.
5.0 CURRICULUM
5.1 The curriculum is structured into four semesters of classroom, studio/workshop activities in the institution. Each semester of
institutional based activities shall be for duration of 17 weeks distributed into:
i. 15 contact weeks of teaching; i.e. recitation, practical exercises, quizzes, tests etc., and
ii. 2 weeks for examination and registration.
5.2 The curriculum of the HND programme consists of three main components viz:
i. General Education Courses
ii. Foundation Courses
iii) Professional Courses
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5.3 The General Education component includes courses in Social Sciences /Studies/Art/Humanities/Mathematics/Natural Science
English Language /Communication, History and Physical & Health Education, Citizenship Education, Entrepreneurship Education
etc. The General Education courses shall account for not more than 15% of the total contact hours for the programme.
5.4 Foundation Courses include Economics, Quantitative Techniques, Statistics, and Law etc. The number of hours for the
foundation courses shall be between 10 – 15% of the total contact hours for the programme.
5.5 Professional Courses are specialized core courses which give the student the theory and practical skills he needs to practice in his
field of specialization at the technician/technological level.
5.6 Final year (HND) Project.

Final year HND students in this programme should carry out individual project work. This should be produced and bound by the
student.
6.0 CONDITIONS FOR THE AWARD OF THE HND

6.1 The HND programme in Taxation shall be accredited by the NBTE before the diplomates can be awarded the diploma certificates.
Details about the process of accrediting a programme for the award of the National Diploma or Higher National Diploma are available
from the Executive Secretary, National Board for Technical Education, Plot B, Bida Road, P.M.B. 2239, Kaduna, Nigeria.
6.2 Institutions will award the Higher National Diploma to candidates, who successfully completed the programme after passing
prescribed coursework, examination, and diploma project. Such candidates should have completed between 72-80 semester credit
units as prescribed in the programme.
6.3 Classification of Diplomas

Diplomas shall be classified as follows:
 Distinction - GPA of 3.50 and above
 Upper Credit - GPA of 3.00 – 3.49
 Lower Credit - GPA of 2.50 – 2.99
 Pass - GPA of 2.00 – 2.49
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6.4 Duration
The HND programme in Taxation is expected to run for 4 semesters of 17 weeks. A candidate must take at least 24 credit units per
semester while the maximum varies between 25 and 35.
7.0 GUIDANCE NOTES FOR TEACHERS OF THE PROGRAMME

7.1 The new curriculum is drawn in unit courses. This is in keeping with the provisions of the National Policy on Education which
stresses the need to introduce the semester credit units which will enable a student who so wishes to transfer the units already
completed in an institution of similar standard from which he is transferring.
7.2 In designing the units, the principle of the modular system by product has been adopted; thus making each of the professional
modules, when completed provide the student with technician operative skills, which can be used for employment purposes.
7.3 As the success of the credit unit system depends on the articulation of programmes, in the institutions and industry, the curriculum
content has been written in behavioural objectives, so that it is clear to all the expected performance of the student who successfully
completed some of the courses or the diplomates of the programme. There is a slight departure in the presentation of the performance
based curriculum which requires the conditions under which the performance are expected to be carried out and the criteria for the
acceptable levels of performance. It is a deliberate attempt to involve the staff of the department teaching the programme in writing
their own curriculum stating the conditions under which the performance can take place and to follow that with the criteria for
determining an acceptable level of performance. Departmental submission on the final curriculum may be vetted by the Academic
Board of the institution.
7.4 Our aim is to continue to see to it that a solid internal evaluation system exists in each institution for ensuring minimum standard
and quality of education in the programme offered throughout the polytechnic system.
7.5 The teaching of the theory and practical work should, as much as possible, be integrated. Practical exercises, especially those in
professional courses and laboratory work should, as much as possible, be integrated.
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CURRICULUM TABLE
HND I- SEMESTER I
COURSE CODE COURSE TITLE L P CU CH

ACC 315 Quantitative Techniques 1 2 3 3
ACC 321 Advanced Financial Accounting I 2 2 4 4
TAX 311 Revenue Laws 1 3 4 4
TAX 312 Advanced Personal Taxation I 2 2 4 4
TAX 313 Business Taxation I 2 2 4 4
PAD 313 Public Financial Management* 1 2 3 3
1 1 2 2
ACC 317 Management Information System
GNS 301 Use of English III 1 1 2 2
GNS 314 1 1
General Physics 2 2
12 16
TOTAL 28 28
*Content to be derived from Curriculum for HND Public Administration
HND I- SEMESTER II

ACC 326 Public Sector Accounting 1 2 2 4 4
ACC 411 Advanced Financial Accounting II 2 2 4 4
TAX 321 Advanced Personal Taxation II 2 2 4 4
TAX 322 Business Taxation II 2 2 4 4
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GNS 228 Research Method * 2 2 4 4
GNS 302 Communication in English III 1 1 2 2
GNS 324//325 1 1 2 2
General Chemistry/Biology
12 12 24 24
TOTAL
*Content to be derived from GNS Curriculum
HNDII- SEMESTER I

2
TAX 4 11 Tax Audit and Investigation I 2 4 4
TAX 412 International Taxation I 2 2 4 4
TAX 413 Oil and Gas Taxation I 2 2 4 4
TAX 414 Tax Practice I 2 2 4 4
EED 413 Entrepreneurship Development 2 2 4 4
GNS 401 Communication in English IV 1 1 2 2
ACC 413 Financial Management 1 1 2 3 3
ACC421 2 2 4 4
Advance Financial Accounting III
14 15 29 29
TOTAL
HNDII- SEMESTER II

TAX 421 Tax Audit and Investigation II 2 2 4 4
TAX 422 International Taxation II* 2 2 4 4
TAX 423 Oil and Gas Taxation II 2 2 4 4
TAX 424 Tax Practice II 2 2 4 4
-
TAX 425 Taxation Strategy, Risks and Ethics 2 2 2
TAX 429 Project 4
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GNS 402 Literary Appreciation and Oral Composition 1 1 2 2
ACC 423 Financial Management II 2 2 4 4
TOTAL 13 11 28 24
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PROGRAMME: Higher National Diploma In Taxation CODE: TAX 312 CREDIT HRS: 4
COURSE: Advanced Personal Taxation 1 PRE-REQUISITE: THEORETICAL: 2 Hrs/Week 50%
SEMESTER: First PRACTICAL :2 Hrs/Week – 50%
COURSE MAIN AIM/GOAL: This course is designed to provide the student with the knowledge and skills to apply tax laws and
principles to processing and the preparation of simple personal income tax returns.
GENERAL OBJECTIVES
On completion of this module the student should be able to:
1. Understand tax as a creation of law
2. Know chargeability of tax/income chargeable.
3. Understand meaning of trade, profession, vocation, test of trade, employment, revenue income/expense, capital income/expense.
4. Understand principles of residence and permanent establishment.
5. Understand measurement of income, income recognition and accounting fiscal year.
6. Understand taxation of income profit
Theoretical Content
GENERAL OBJECTIVE 1.0: Understand tax as a creation of law
Specific Learning Outcomes Teacher’s Activities Learning
Resources
1.1 Define tax 1.1 Explain briefly the meaning of tax. Textbooks
1.2 State briefly how tax evolved Journals
Internet
1.3 Identify tax authorities and their roles. 1.2 Explain how tax evolved. Publications from
1.4 Differentiate among tax authorities in the tiers of tax authorities and
Government in Nigeria. 1.3 Explain tax authorities and their roles. practitioners
1.5 Identify laws establishing tax authorities in 1.4 above.
1.6 State the importance of tax to the individual and 1.4 Explain laws establishing the organizations Computer
Marker Board/pens
Government. in 1.3 above. Flip chart/board
1.7 Explain consequences of tax evasion.
1.5 Explain the importance of paying tax to both
the individual and government.
1.6 Explain consequences of tax evasion.
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GENERAL OBJECTIVE 2.0: know chargeability of tax/income chargeable.
2.1 Differentiate between tax and income. 2.1 Explain the relationship between tax and Textbooks
2.2 Identify types of taxes and incomes Income. Journals
2.3 Differentiate between taxable and non taxable 2.2 Explain types of income and taxes. Internet
Incomes. 2.3 Explain taxable and non taxable incomes. Flip chart/board
2.4 Distinguish between personal income tax and 2.4 Organize a visit to any tax authority.
other Taxes Students to make enquiries. Marker pens
2.5 Determine taxable and non taxable items from salary 2.5 Obtain sample salary documents.
documents and Corporate published Accounts. 2.6 Obtain corporate published account Computer
2.6 Compute tax from sample published corporate 2.7 Guide students to determine taxable and
accounts and salary documents. non taxable items from salary documents and published
Corporate published Accounts. corporate
2.8 Demonstrate computation of tax from accounts and
sample published corporate accounts and salary documents
Salary documents.
GENERAL OBJECTIVE 3.0: Appreciate meanings of trade, profession, vocation, test of trade, employment, revenue
income//expense, capital income/expense.
3.1 Explain with typical examples the meanings of trade, 3.1 Explain with vivid examples the meanings of Sample
profession, vocation types of trade, employment, the following: employment and
revenue income//expense, capital income/expense.  trade, engagement on
 profession, contract
3,2 State the relationship of the terms in 3.1 above to tax.  vocation, documents
 types of trade,
3.3 Outline differences between employment and  employment,
engagement on contract  revenue
income//expense,
 Capital income/expense.
3.2 Explain differences between Employment and
Engagement on contract.
3.3 Relate the terms in 3.1 above to taxation
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GENERAL OBJECTIVE 4.0: Understand principles of residence and permanent establishment.
4.1 Explain residence and permanent establishment 4.1 Explain residence and permanent establishment Textbooks
4.2 Relate the concepts in 4.1 above. 4.2 Differentiate between the concepts in 4.1 above. Journals
4.3 State principles of residence and permanent 4.3 Explain principles of residence and permanent Internet
establishment establishment
GENERAL OBJECTIVE 5.0: Know measurement of income, income recognition and Accounting Fiscal Year
5.1 Define income 5.1 Explain the meaning of income and types of Textbooks
5.2 Describe types of income and their measurement. income. Journals
Internet.
5.3 Describe how income is determined 5.2 Explain measurement of income Writing materials.
5.4 Explain Accounting Year and Fiscal Year 5.3 Explain income recognition.
5.4 Explain Accounting Year and Fiscal Year Marker Board/Pens
5.5 Demonstrate income measurement and determination. 5.5 List types of income
Flip Chart/Board
5.6 Guide students to recognise /identify types of
income. Computer
5.7 Demonstrate income measurement and
Salary
determination. Charts/Corporate
published accounts.
GENERAL OBJECTIVE 6.0: understand taxation of income/profit
6.1 Define taxable and non taxable incomes. 6.1 Revise the meaning of taxable/non taxable Journals
6.2 Explain investment income and other types of income income. Tax documents
6.3 Explain allowable and disallowable expenses 6.2 Explain investment income and other types of Marker
6.4 Explain capital allowance income Board/Pens
6.5 Explain qualifying capital expenditure, 6.3 Explain allowable and disallowable expenses. Sample salary
6.6 Determine adjusted income for tax purposes 6.4 Explain qualifying capital expenditure, record
6.7 Calculate loss relief, 6.5 Explain capital allowance card/corporate
6.8 Calculate assessable income arising from cessation 6.6 Explain adjustment of income for tax final accounts
Rule. purposes Computer
6.9 Calculate assessable income arising from change in 6.7 Explain loss relief, Flip Chart/Board
Accounting date. 6.8 Explain change of accounting date, Tax charts
6.10 Calculate withholding tax and capital gains tax. 6.9 Explain commencement rule and cessation
rule of business.
6.10 Explain withholding taxes and capital gains
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tax.
6.11 Demonstrate how to determine:
 Taxable and non taxable income
 investment income and other types of
income
 allowable expenses
 qualifying capital expenditure,
 capital allowance
6.12 Demonstrate:
 adjustment of income for tax purposes
 loss relief
 change of accounting date,
6.13 Demonstrate computation of withholding and
capital gains tax from corporate accounts
records.
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COURSE: Business Taxation I PRE-REQUISITE: THEORETICAL: 2 Hrs/Week 50%
SEMESTER: First PRACTICAL : 2 Hrs/Week – 50%
COURSE MAIN AIM/GOAL: This course is designed to provide the student with the knowledge and skills to apply tax laws and
principles to processing and preparing business tax returns.
GENERAL OBJECTIVES
1 Understand Companies‟ Income Tax.
2. Understand Education Tax: Persons Chargeable: determination, assessment and collection of tax, Administration, objections and
appeal procedures, relationship with Companies Income Tax Act (CITA) and Petroleum Profit Tax Act (PPTA)
3. Understand Taxation of specialized Companies: Insurance Companies, Unit Trusts, Mergers, Acquisitions, Takeovers and
Restructuring, Non-Resident Companies, Air Transportation and Shipping, Pioneer Legislation (Industrial Development), Banks
and other financial institutions and Agricultural Businesses.
4. Understand Capital Gains Tax
Theoretical Content
GENERAL OBJECTIVE 1.0 Understand Companies’ Income Tax
Resources
1.1 Explain companies‟ income tax 1.1 Explain companies‟ income tax. Textbooks
1.2 Explain allowable and disallowable expenses. 1.2 Demonstrate computation of company income journals
1.3 Explain capital allowance and its computation. tax. internet
1.4 Compute companies tax 1.3 Display samples of company accounts. Samples of
1.4 Demonstrate treatment of taxation in companies company
accounts accounts
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GENERAL OBJECTIVE 2.0: Understand Education Tax: persons chargeable, determination, assessment and collection of
tax, administration, objections and appeal procedure relationship with Companies Income Tax Act (CITA) and Petroleum
Profit Tax Act (PPTA)
2.1 Explain Education Tax and its objectives. 2.1 Explain Education Tax Textbooks
2.2 Explain Persons chargeable to Education Tax. 2.2 Explain persons chargeable. Journals
2.3 Explain how to determine, assess and collect Education 2.3 Explain how to determine, assess and collect Internet
Tax. Education Tax.
Flip chart/board
2.4Explain the purpose/objectives of Education Tax 2.4 Explain the purpose/objectives of Education
Tax Marker pens
2.5 Explain the administration of Education Tax.
2.5 Explain the administration of Education Tax.
2.6 Explain appeal procedure Education Tax
2.6 Explain appeal procedure Act
2.7 Explain the relationship between Education Tax Act
and Companies Income Tax Act and Petroleum Profit 2.7 Explain the relationship of Education Tax Act Companies
Tax Act with Companies Income Tax Act and Petroleum Income Tax Act
Profit Tax Act
2.8 List categories of persons/organizations charged Petroleum Profit
Education Tax 2.8 List categories of persons/organizations charged Tax Act
Education Tax
2.9Apply criteria for determining, assessing and collecting
education tax to determine and assess Education Tax 2.9 Provide criteria for determining, assessing and
payable. collecting Education Tax.
2.10 Guide students to determine and assess
Education Tax payable.
2.11 List the objectives of Education Tax.
2.12 Display copies of Education Tax Act,
Companies Income Tax Act and Petroleum
Profit Tax Act
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GENERAL OBJECTIVE 3.0: Understand taxation of specialized Companies and Insurance Companies: Unit Trusts,
Mergers, Acquisitions, Takeovers and Restructuring, Non-Resident Companies, Air Transportation and Shipping, Pioneer
Legislation (Industrial Development), Banks and other financial institutions and Agricultural businesses.
31.1Explain specialized companies 3.1Explain specialized companies Textbooks
3.2 Explain taxation of specialized companies 3.2 Explain companies in special circumstances Journals
3.3 Explain insurance companies and their tax procedures 3.3 Explain Taxation of Companies in special Internet
3.4 Explain Unit Trusts, Mergers, Acquisitions, Take-overs, circumstances Computer
and their tax procedures 3.4 Explain Insurance Companies and their tax Marker
3.5 Explain Mergers procedures Board/pens
3.6 Explain Restructuring, Non-Residential Companies, and 3.5 Explain Unit Trusts, Mergers, Acquisitions, Flip chart/board
their tax procedures. Take-overs, and their tax procedures
3.7 Explain Air Transportation and Shipping Companies 3.6 Explain Restructuring, Non-Residential Sample tax
and their tax procedures. Companies, and their tax procedures, returns of :
3.8 Explain Pioneer Legislation (Industrial Development) 3.7 Explain Pioneer Legislation (Industrial
and tax implications. development), Banks and other financial Insurance
3.9 Explain Banks and other financial institutions and their institutions and how they are taxed. companies,
tax procedures. 3.8 Explain Taxation of Agricultural businesses
Unit trusts,
3.10 Explain Agricultural businesses and their tax 3.9 Guide students to process and prepare tax
Mergers,
procedures returns of:
Acquisitions,
3.11 Process and prepare tax returns of:
 Insurance companies Take-overs,
 Insurance Companies Non-Resident
 Unit Trusts, Mergers, Acquisitions, Take-
 Unit Trusts, Mergers, Acquisitions, Take-overs, overs, Companies, Air
Transportation
 Non-Resident Companies, Air Transportation and  Non-Resident Companies, Air and Shipping,
Shipping, Industrial Development (Pioneer Transportation and Shipping, Industrial Industrial
Legislation), Banks and other financial institutions Development (Pioneer Legislation), Banks Development
and other financial institutions (Pioneer
 Agricultural businesses Legislation),
 Agricultural businesses. Banks and other
financial
institutions and
Agricultural
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businesses
GENERAL OBJECTIVE 4.0: Understand Capital Gains Tax

4.1 Explain capital gains tax. 4.1 Explain capital gains tax. Textbooks
Journals,
4.2 Explain characteristics of capital gains tax 4.2 Explain characteristics of capital gains tax
4.3 Explain exemptions from capital gains tax. 4.3 Explain exemptions from capital gains tax. Internet
4.4 Explain how to determine, assess and collect capital 4.4 Explain how to determine, assess and collect Computer
gains tax. capital gains tax.
Samples of
4.5 Explain goods chargeable to capital gains tax. 4.5 Explain goods chargeable to capital gains tax. documents for
treatment of
4.6 Explain administration of capital gains tax 4.6 Explain administration of capital gains tax capital gains tax
4.7. Identify offences and penalties related to violation of 4.7. Explain offences and penalties related to Necessary forms
payment of capital gains tax. capital gains tax.
4.8 Explain objections/appeal procedure related to capital 4.8 Explain objections/appeal procedure related to
gains tax. capital gains tax.
4.9 Explain output and input taxes and their relationship 4.9 Explain output and input taxes and their
relationship
4.10 Demonstrate determination, assessment and collection
of capital gains tax 4.12 Demonstrate determination, assessment and
collection of capital gains tax
4.11 Demonstrate treatment of capital gains tax in
Companies‟ Books of Account. 4.13 Demonstrate treatment of capital gains tax in
Companies‟ Books of Account.
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COURSE: Advanced Personal Taxation II PRE-REQUISITE: THEORETICAL : 2 Hrs/Week 50%
SEMESTER: Second PRACTICAL : 2 Hrs/Week – 50%
COURSE MAIN AIM/GOAL: This course is designed to provide the student with the knowledge and skill to apply tax laws and
principles to processing and preparing personal income tax returns.
GENERAL OBJECTIVES
1.0 Understand tax liability of individuals.
2.0 Understand tax liability of partnership
3.0 Understand loss relief in personal income tax.
4.0 Understand income tax aspects of Trusts, Estates and Settlement
5.0 Understand Personal Income Tax Administration
Theoretical Content
GENERAL OBJECTIVE 1.0 Understand Tax Liability of Individuals
Resources
1.1 Explain earned income, unearned income, and reliefs. 1.1 Explain earned income, unearned income, and Textbooks
reliefs. Journals
1.2 Differentiate among the terms in 1.1 above. Internet
1.2 Differentiate among the terms in 1.1 above. Publications
1.3 Explain the concepts in 1.1 above as tax liabilities
from tax
1.3 Explain the concepts in 1.1 above as tax
1.4 Demonstrate computation of tax liability of individuals authorities and
liabilities
practitioners
1.4 Demonstrate computation of tax liability of
individuals
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GENERAL OBJECTIVE 2.0: Understand tax liability of partnership
2.1 Define partnership. 2.1 Explain partnership. Sample copy of
2.2 Explain partner‟s income subject to tax. 2.2 Explain partner‟s income subject to tax. partnership
2.3 Explain changes in composition in partnership. 2.3 Explain changes in composition in partnership. Deed.
2.4 Explain commencement, dissolution and admission in 2.4 Explain commencement, dissolution and Sample copy of
partnership. admission in partnership. Articles and
2.5 Explain conversion of partnership business to limited 2.5 Explain conversion of partnership business to Memorandum of
liability company. limited liability company. Association
2.6 Compute tax liabilities of partners. 2.6 Compute tax liabilities of partners.
GENERAL OBJECTIVE 3.0: Understand loss relief in personal income tax
3.1 Explain loss relief. 3.1 Explain loss relief.
3.2 Explain methods of loss relief 3.2 Explain methods of loss relief
3.3 Explain conditions and period for carry forward loss 3.3 Explain conditions and period for carry
relief. forward loss relief.
3.4 Compute loss relief and assessable profit. 3.4 Compute loss relief and assessable profit.
GENERAL OBJECTIVE 4.0: Understand income tax aspects of Trusts, Estates and Settlement
4.1 Explain Trusts, Settlement, Estates 4.1 Explain Trusts, Settlement, Estates, Partnership: Textbooks
4.2 Explain tax assessment and collection relating to trusts, 4.2 Explain tax assessment and collection relating
Journals
estates and settlement. to Trusts, Estates and Settlement.
Internet
4.3 Explain tax offences, penalties and tax enforcement, 4.3 Explain tax offences, penalties and tax
enforcement,
4.4 Explain tax objections/Appeals process.
4.4 Explain tax objections/Appeals process.
GENERAL OBJECTIVE 5.0: Understand Personal Income Tax Administration

5.1 Explain the constitutional powers of the three tiers of 5.1 Explain the constitutional powers of the three Textbooks
government to impose tax. tiers of government to impose tax. Journals
Internet
5.2 Explain the composition, rights, powers and functions of 5.2 Explain the composition, rights, powers and
the various tax organs. functions of the various tax organs. Constitution of
Nigeria
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5.3 Explain the roles and functions of the Joint Tax Board, 5.3 Explain the roles and functions of the Joint Tax Bulletins and
the Federal Inland Revenue Service and State Boards of Board, the Federal Inland Revenue Service, and publications of
Internal Revenue (SBIR). State Boards of Internal Revenue various tax
organs
5.4 Explain the “Body of Appeal” 5.4 Explain the “Body of Appeal”
Acts/Edicts of
3.5 Explain composition of Commissioners, Technical 5.5 Explain composition of Commissioners, the various tax
Committees of the Boards (to include both Federal and Technical Committees of the Boards (to include organs
States). both Federal and States).
3.6 Explain the role of the Judicial System in tax 5.6 Explain the role of the Judicial System in tax
administration. administration.
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COURSE: Business Taxation II PRE-REQUISITE: THEORETICAL : 2 Hrs/Week 50%
COURSE MAIN AIM/GOAL: This course is designed to provide the student with the knowledge and skill to apply tax laws and
principles to processing and preparing business tax returns.
GENERAL OBJECTIVES
On completion of this module, the student should be able to:
1.0 Understand Withholding Tax.
2.0 Understand Value Added Tax.
3.0 Understand Stamp Duties.
4.0 Understand Customs and Excise Duties:
5.0 Understand Back Duty Assessment
6.0 Understand Provisional Tax.
7.0 Understand tax incentives in Nigerian tax system
Theoretical Content
GENERAL OBJECTIVE 1.0 Understand Withholding Tax.
Resources
1.1 Explain withholding tax. 1.1 Explain withholding tax. Textbooks
Journals
1.2 Explain characteristics of withholding tax. 1.2 Explain characteristics of withholding tax.
Internet
1.3 Explain incomes and services liable to withholding tax. 1.3 Explain incomes and services liable to Publications
withholding tax. from tax
1.4 Explain exemptions to withholding tax.
1.4 Explain exemptions to withholding tax. authorities and
1.5 Identify persons authorized to deduct withholding tax. practitioners
1.5.Demonstrate computation of withholding taxes. Marker Board
1.6 Explain deduction of withholding tax from Federal,
1.6.Explain effects of withholding tax on corporate Marker Pens
State, or Local Govt. allocation
Accounts. Flip Chart
1.7 Explain currency of payment or withholding tax. 1.7 Demonstrate how to define output and input Board
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1.8 Explain withholding tax offences and penalties. taxes and their respective mutual relationship Computer
1.8 Demonstrate effects of withholding tax on Sample corporate
1.9 Demonstrate computation of withholding taxes.
corporate accounts. accounts
1.10 Demonstrate effects of withholding tax on corporate
Accounts 1.9 Demonstrate computation of withholding tax
1.11 Explain merits and demerits of withholding tax from corporate Accounts.
system
1.12 Demonstrate computation of withholding tax from

corporate accounts.
GENERAL OBJECTIVE 2.0: Understand Value Added Tax (VAT).

2.1 Define Value Added Tax. 2.1 Explain Value Added Tax (VAT). Chart of Vatable
goods and
2.2 Explain characteristics of 2.1 above. 2.2 Explain characteristics of 2.1 above.
services
2.3 Identify valuable goods and services subject to VAT. 2.3 Identify valuable goods and Services subject to Chart of
VAT. exempted goods
2. 4 Identify goods/services exempted from VAT:
2. 4 Identify goods/services exempted from VAT: from VAT
2.5 Explain determination, assessment and collection of FIRS Handbook
VAT . 2.5 Explain determination, assessment and E-mail
collection of VAT Computer
2.6 Explain input VAT, output and zero rate VAT
2.6 Explain input VAT, output and zero rate VAT Flip chart Board
2.7 Explain VAT remittance to FIRS
2.7 Explain VAT remittance to FIRS
2.8 Explain administration of VAT
2.8 Explain administration of VAT
2.9 Explain objections/appeal procedure,
2.9 Explain objections/appeal procedure,
2.10 Explain offences and penalties from VAT.
2.10 Explain offences and penalties from VAT.
2.11 Distinguish between the VAT provision in Nigeria and
those of other countries in Africa and Europe. 2.11 Distinguish between the VAT provision in
Nigeria and those other countries in Africa and
2.12 Compare VAT provisions with sales
Europe.
2.13 Demonstrate determination, assessment and collection
2.12. Invite an official of FIRS to talk to students.
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of VAT 2.13 Compare VAT provisions with sales.
2.14 Demonstrate computation of VAT from transactions 2.14 Demonstrate determination, assessment and
2.15 Demonstrate definition of Output and Input of VAT and collection of VAT
their respective mutual relationships. 2.15 Demonstrate computation of VAT from
transactions
2.16 Demonstrate definition of Output and Input of
VAT and their respective mutual
relationships.
GENERAL OBJECTIVE 3.0: Understand Stamp Duties.
3.1 Explain stamp duties 3.1 Explain stamp duties and their importance. Textbooks
3.2 Explain constitutional distribution of jurisdiction 3.2 Explain constitutional distribution of Journals
amongst the tiers of Government in Nigeria on stamp jurisdiction amongst the tiers of Government in
duties. Nigeria on stamp duty. Internet
3.3 Explain transactions liable to stamp duties. 3.3 Explain transactions liable to stamp duties.
3.4 Explain Head of charges 3.4 Explain Head of charges.
3.5 Explain administration of stamp duties 3.5 Explain administration of stamp duties
3.6 Explain objections and appeal procedures in stamp 3.6 Explain objections and appeal procedures in
duties stamp duties.
3.7 Demonstrate preparation of stamp duty 3.9 Demonstrate preparation of stamp duty.
3.8 Demonstrate treatment of stamp duty on the books of 3.10 Demonstrate treatment of stamp duty on the
the relevant establishment books of the relevant establishment.
3.11 Organize visit to witness preparation of

stamp duties.
14
GENERAL OBJECTIVE 4.0: Understand Customs and Excise Duties:
1 Define customs/excise duties. 4.1 Explain Customs/Excise Duties. Textbooks
Journals
4.2 Identify dutiable and non dutiable goods. 4.2 Explain dutiable and non dutiable goods. Internet
4.3 Explain administration of customs/excise duties. 4.3 Explain administration of Customs/Excise
Duties.
4.4 Explain assessment and collection procedures of
customs/excise duties. 4.4 Explain assessment and collection procedures
of Customs/Excise Duties.
4.5 Explain incentive scheme such as Duty Drawback,
Manufacture- in- Bond Scheme, Export Expansion 4.5 Explain incentive schemes such as Duty
Grant scheme etc. Drawback, Manufacture- in- Bond Scheme,
Export Expansion Grant scheme etc.
4.6 Organize a visit to a customs long room
4.7 Obtain relevant documents
4.8 Invite customs personnel to talk to students on

how to determine, assess and collect
Customs/Excise Duties.
GENERAL OBJECTIVE 5.0: Understand Back Duty Assessment
5.1 Explain Back Duty Assessment 5.1 Explain Back Duty Assessment
5.2 Explain the procedure for Back Duty Assessment 5.2 Explain the procedure for Back Duty
5.3 Explain the reasons for Back Duty Assessment Assessment
5.4 Explain power to search, seize and remove in Back Duty 5.3 Explain the reasons for Back Duty Assessment
Assessment 5.4 Explain power to search, seize and remove in
Back Duty Assessment
GENERAL OBJECTIVE 6.0: Understand Provisional Tax
6.1 Explain Provisional Tax 6.1Explain Provisional Tax
6.2 Explain the conditions for payment of provisional Tax 6.2Explain the conditions for payment of
provisional Tax
GENERAL OBJECTIVE 7.0: Understand Tax Incentives in Nigeria
7.1 Explain tax incentives. 7.1 Explain tax incentives.
7.2 Explain tax incentives to export oriented enterprises. 7.2 Explain tax incentives to export oriented
7.3 Explain tax incentives to mining solid minerals. enterprises.
15
7.4 Explain tax incentives to manufacturing companies. 7.3 Explain tax incentives to mining solid minerals.
7.5 Explain tax incentives to Companies engaged in trade. 7.4 Explain tax incentives to manufacturing
7.6 Explain tax holiday for pioneer Companies. companies.
7.7 Explain tax to Hotel and Tourism services. 7.5 Explain tax incentives to companies engaged in
7.8 Explain tax incentives for research and development. trade.
7.9 Explain rural investment allowance incentives to all 7.6 Explain Tax holiday for pioneer Companies.
affected companies. 7.7 Explain tax to Hotel and Tourism services.
7.10 Explain tax incentives to dividend 7.8 Explain tax Incentives for research and
development.
7.9 Explain rural investment allowance incentives
to all affected companies.
7.10 Explain tax incentives to dividend
16
COURSE: Tax Audit and Investigation I PRE-REQUISITE: THEORETICAL : 2 Hrs/Week 50%
COURSE MAIN AIM/GOAL: To enable the student gain an understanding of the general principles of tax audit and investigation
for application in practical situations.
GENERAL OBJECTIVES
1. Understand Tax Auditing Principles.
2. Understand Planning the Tax Audit and Investigation.
3. Understand Controlling and Recording an Audit.
4. Understand Management of close-out meeting.
5. Understand preparation of audit reports and investigation reports
6. Understand decision making after tax audits.
7. Understand conflict resolution and settlement of tax controversies.
Theoretical Content
GENERAL OBJECTIVE 1.0 Understand Tax Auditing Principles.
Resources
1.1 Explain tax audit and nature of tax audit. 1.1 Explain tax audit and nature of tax audit. Textbooks
Journals
1.2 Outline objectives of tax audit. 1.2 Explain objectives of tax audit.
Internet
1.3 State rules of tax audit. 1.3 Explain rules of tax audit. Computer
1.4 State differences between an audit and an investigation. 1.4 Explain differences between an audit and an Publications of
investigation. tax authorities
1.5 Outline reasons for tax audit and tax investigation. Marker
1.5 Explain reasons for tax audit and tax Board/pens
1.6 Explain appointment of tax auditors.
investigation. Flip chart/board
1.7 Outline duties, rights and obligations of tax auditors. Time keeper
1.6 Explain appointment of tax auditors.
1.8 Explain professional responsibilities and ethical Stop watch
17
requirements of tax auditors 1.7 Explain duties, rights and obligations of tax Bell
auditors.
1.9 State reasons for or against the relevance of tax auditors
in Nigeria. 1.8 Explain professional responsibilities and
ethical requirements of tax auditors
1.9 Guide students to debate for or against the
relevance of tax auditors in Nigeria.
GENERAL OBJECTIVE 2.0 Understand Planning the Tax Audit and Investigation.
2.1Explain planning 2.1Explain planning Textbooks
Journals
2.2 Explain requirements for planning a tax audit 2.2 Explain requirements for planning a tax audit
Internet
2.3 Explain sources of tax payer‟s financial and business 2.3 Explain sources of tax payer‟s financial and Flip chart/board
information. business information. Marker pens
2.4 Explain general considerations for planning a tax audit 2.4 Explain general considerations for planning a Computer
and investigation: nature of business, industry, business tax audit and investigation: nature of business, Tax information
cycles, tax compliance history, audit staffing and industry, business cycles, tax compliance documents
logistics. history, audit staffing and logistics. Sample work
programme
2.5 Plan a tax audit and investigation exercise 2.5 Explain preparation of work programmes.
2.5 Explain preparation of work programmes. 2.6 List requirements for planning a tax audit and
2.6 Prepare a work programme for a tax audit and investigation exercise
investigation exercise 2.7 Guide students to plan a tax audit and
investigation exercise
2.8 Guide students to prepare a work programme
for a tax audit and investigation exercise
18
GENERAL OBJECTIVE 3.0 Understand Controlling and Recording an Audit
3.1 Explain Review of Accounting System. 3.1 Explain Review of Accounting System. Textbooks
Journals
3.2 Describe allocation and supervision of work. 3.2 Describe allocation and supervision of work.
Internet
3.3 Describe management of working papers. 3.3 Describe management of working papers.
3.4 Explain documentation of work done. 3.4 Explain documentation of work done.
3.5 Explain evidence of proper review, conclusions, and 3.5 Explain evidence of proper review, conclusions,
action steps. and action steps.
3.6 Demonstrate allocation and supervision of work 3.6 Demonstrate allocation and supervision of work
3.7Demonstrate management of working papers 3.7 Demonstrate management of working papers
3.8 Demonstrate documentation of work done 3.8 Demonstrate documentation of work done
3.9 Demonstrate proper review, conclusions, and action 3.9 Demonstrate proper review, conclusions, and
steps action steps.
GENERAL OBJECTIVE 4.0 Understand management of close-out meeting.

4.1 Explain Management of close-out meeting. 4.1 Explain management of close-out meeting Textbooks
4.2 Demonstrate management of close-out meeting Journals
Internet
GENERAL OBJECTIVE 5.0 Understand preparations of tax audit reports and tax investigation reports.
5.1 Explain tax audit and investigation reports. 5.1 Explain tax audit and investigation reports. Textbooks
5.2 State the differences between tax audit report and 5.2 Explain the difference between computed Journals
investigation report. annual reports of Companies. Internet
5.3 Explain preparation of audit reports and investigation 5.2 Explain Preparation of tax audit reports and Sample
reports investigation reports documents
5.4 Prepare a tax audit report and tax investigation report 5.3 Display samples of audit and investigation Computer
reports. Flip chart/Board
Marker pens
5.4 Guide students to prepare a tax audit report and Marker Board
investigation report.
19
GENERAL OBJECTIVE 6.0: Understand decision making after tax audits
6.1 Explain decision making. 6.1 Explain decision making. Textbooks
6.2 Explain tax audit decisions. 6.2 Explain tax audit decisions. Journals
Internet
6.3 Explain post tax audit decisions. 6.3 Explain post tax audit decisions.
GENERAL OBJECTIVE 7.0: Understand conflict resolution and settlement of tax controversies.
7.1 Explain conflict. 7.1 Explain conflict. Textbooks
7.2 Explain conflict resolution. 7.2 Explain conflict resolution. Journals
7.3 Explain tax controversies. 7.3 Explain tax controversies. Internet
7.4 Explain conflict resolution and settlement of tax 7.4 Explain conflict resolution and settlement of tax Flip chart/board
controversies. controversies Marker pens
7.5 Demonstrate tax conflict resolution and settlement in form of 7.5 Guide students to demonstrate tax conflict
a role play resolution and settlement in form of a role play
20
COURSE: International Taxation I PRE-REQUISITE: THEORETICAL : 2 Hrs/Week 50%
COURSE MAIN AIM/GOAL: This course is designed to enable the student acquire the knowledge and skill as well as understand
the practice of International Taxation.
GENERAL OBJECTIVES:
1.0 Understand Tax Payer‟s Residence

2.0 Understand Foreign Income Tax Remittances
3.0 Understand Effects of Offshore Judicial Decision
4.0 Understand Foreign Investments and Capital Gains Tax
5.0 Understand Transfer Pricing by Multi Nationals and its tax implication
6.0 Understand Double Taxation
21
Theoretical Contents
GENERAL OBJECTIVE 1.0: Understand Tax payer’s Residence
Specific Learning Outcomes Teacher‟s Activities Learning Resources
1.1 Explain tax payer‟s residence 1.1 Explain tax payer and residence Textbooks
1.2 Explain Ordinary tax payer‟s residence 1.2 Explain residence in relation to tax payer‟s Journals
1.3 Explain Domicile of the tax payer residence Internet
1.4 Explain Residence of Corporations 1.2 Explain Ordinary tax payer‟s residence Publications from tax
1.5 Explain Tax Havens 1.3 Explain Domicile of the tax payer authorities and
1.4 Explain Residence of Corporations practitioners
1.5 Explain Tax Havens
GENERAL OBJECTIVE 2.0: Understand Foreign Income Tax remittances
2.1 Explain Foreign Income Tax Remittances 2.1 Explain Foreign Income Textbooks
2.2 Explain the procedure and process of Foreign 2.2 Explain Tax Remittances Journals
Income Tax remittance
2.3 Explain Foreign Income Tax remittances
Internet
2.3 Explain tax laws relating to remittance of Foreign
Income Tax 2.4 Explain the procedure and process of Foreign
Income Tax remittance Publications from tax
2.4 Cite relevant cases of default in remittance of authorities and
Foreign Income tax 2.5 Explain tax laws relating to remittance of Foreign practitioners
Income Tax
2.5 Explain national jurisdiction in enforcing tax laws Relevant Tax Laws
on foreign income 2.6 Cite relevant cases of default in remittance of
Foreign Income tax Cases
2.5 Explain national jurisdiction in enforcing tax
laws on foreign income
GENERAL OBJECTIVE 3.0: Understand Effects of Offshore Judicial Decision
3.1 Explain international off-shore judicial decision 3.1 Explain international off-shore judicial decision Copies of International
3.2 Explain effects of international off-shore judicial off-shore Judicial
3.2 Explain effects of international off-shore judicial decisions
decision
decision
22
GENERAL OBJECTIVE 4.0: Understand Foreign Investments and Capital Gains Tax
4.1 Explain foreign investments 4.1 Explain foreign investments Textbooks
4.2 Explain capital gains on foreign investments 4.2 Explain capital gains on foreign investments
4.3 Explain differences between capital gains of Journals
4.3 Explain differences between capital gains of residents and those of foreign investors Internet
residents and those of foreign investors 4.4 Explain the remittance basis of foreign capital
gains tax
4.4 Explain the remittance basis of foreign capital gains
4.5 Explain relief for remittance of Foreign Income
tax
4.6 Explain Transfer of Assets abroad
4.5 Explain relief for remittance of Foreign Income
4.7 Explain attribution of Income
4.6 Explain Transfer of Assets abroad
4.8 Explain offshore Income Gains and Capital Gains
4.7 Explain attribution of Income
Tax
4.8 Explain offshore Income Gains and Capital Gains
Tax
GENERAL OBJECTIVE 5.0: Understand Transfer Pricing by Multi Nationals and its tax implication
5.1Explain Transfer Pricing Company operations 5.1Explain Transfer Pricing Company operations Textbooks Journals
5.2 Explain multinationals Internet
5.3 Explain Multinationals Bulletins and
5.3 Explain tax payment by Multinational companies publications of various
5.3 Explain tax payment by Multinational companies
tax organs
5.4 Explain effects of transfer pricing on tax
5.4 Explain effects of transfer pricing on tax
5.5 Explain Capitalization
5.5 Explain Capitalization
5.6 Explain Debt Conversion
5.6 Explain Debt Conversion
GENERAL OBJECTIVE 6.0: Understand Double Taxation

6.1 Explain double taxation . 6.1 Explain double taxation Textbooks
6.2 Explain Nigerian Tax Treaties and Reliefs Journals
6.2 Explain Nigerian Tax Treaties and Reliefs Internet
Copies of Tax Treaties
23
6.3 Explain Typical Clauses: 6.3 Explain typical clauses: and Reliefs
 Treaty Relief by credit  Treaty Relief by Credit
 Unilateral Tax Credit  Unilateral Tax Credit

6.4 Explain common wealth rate 6.6 Explain common wealth rate
6.5 compute relief where treat as exist 6.7 Demonstrate how to Compute relief where
treaties exist
6.6 Compute relief where treaties do not exist
6.8 demonstrate how to Compute relief where
treaties do not exist
24
COURSE: Oil and Gas Taxation 1 PRE-REQUISITE: THEORETICAL: 2 Hrs/Week 50%
COURSE MAIN AIM/GOAL: This course is designed to enable the student acquire the knowledge, understanding as well as the
skills to practice oil, gas and other minerals taxation.
GENERAL OBJECTIVES:
1. Understand oil and gas taxation.
2. Understand incentives in oil and gas resources
3. Understand taxation of other mineral resources
4. Understand relevant legislations and arrangements related to petroleum and gas taxation.
GENERAL OBJECTIVE 1.0: Understand oil and gas taxation
Specific Learning Outcomes Teacher’s Activities Learning Resources
1.1 Explain upstream and downstream oil and gas 1.1Explain upstream and downstream oil and Textbooks
companies gas companies Journals
1.2 Define casing –head petroleum spirit and crude oil 1.2 Define casing –head petroleum spirit and Internet
1.3 Define chargeable natural gas and Liquefied Natural crude oil Publications from
gas 1.3 Define chargeable natural gas and Liquefied tax authorities and
1.4 Explain the laws applicable to taxation of oil and gas Natural gas practitioners
1.5 Explain the differences between the upstream and 1.4 Explain the laws applicable to taxation of oil
downstream sectors and gas Computer
1.6 Explain gas production cost adjustment factor 1.5 Explain the differences between the upstream Marker Board/pens
1.7 Calculate gas production cost adjustment factor and downstream sectors Flip chart/board
1.8 Explain the differences between oil prospecting 1.6 Explain gas production cost adjustment Laws applicable to
license and oil mining lease factor taxation of oil and gas
1.9 Explain the taxation of oil and gas in the down- 1.7 Demonstrate how to calculate gas production
stream sector cost adjustment factor
1.8 Explain the differences between oil
prospecting licensee and oil mining lease
25
1.9 Explain the taxation of oil and gas in the
downstream sector.
GENERAL OBJECTIVE 2.0 Understand incentives in oil and gas resources
2.1 Explain tax incentives in oil and gas sector 2.1 Explain tax incentives in oil and gas sector Textbooks Journals
2.2 Explain tax incentive for utilization of associated and 2.2 Explain tax incentive for utilization of Internet
non-associated gas associated and non-associated gas Flip chart/board
2.3 Explain tax incentive for companies engaged in gas 2.3 Explain tax incentives for companies engaged
utilization in downstream operations in gas utilization in downstream operations Marker pens
2.4 Explain investments credits 2.4 Explain investments credits
2.5 Explain education tax as allowable expenses in oil and 2.5 Explain education tax as allowable expenses Computer
gas upstream operations in oil and gas upstream operations
2.6 Explain MOU tax credit 2.6 Explain MOU tax credit published corporate
accounts of oil and
gas
GENERAL OBJECTIVE 3.0: Understand taxation of other mineral resources
3.1 Explain taxation of other mineral resources 3.1 Explain taxation of other mineral resources Ditto
3.2 Explain tax holidays of other mineral resources (if
applicable) 3.2 Explain tax holidays of other mineral
resources if applicable
3.3 Calculate taxation of other mineral resources
3.3 Demonstrate how to calculate taxation of
other mineral resources
GENERAL OBJECTIVE 4.0 Understand relevant legislations and arrangements related to petroleum and gas taxation.
4.1Explain petroleum laws 4.1Explain petroleum laws Textbooks Journals
4.2 Explain ownership of concessions 4.2 Explain ownership of concessions Internet
4.3 Explain types of contracts, joint ventures, production 4.3 Explain types of contracts, joint ventures, Textbooks
sharing production sharing Journals
4.4 Explain service contracts 4.4 Explain service contracts Internet.
4.5 Explain Agencies for the control of petroleum 4.5 Explain Agencies for the control of petroleum Writing materials.
operations operations
4.6 Explain the functions of DPR, of NNPC in oil and gas 4.6 Explain the functions of DPR and NNPC in Marker Board/Pens
operations. oil and gas operations.
Flip Chart/Board
4.7 Explain fiscal arrangements, rent, royalty, and 4.7 Explain fiscal arrangements, rent, royalty, and
26
compensation, impact of Organization of Petroleum compensation, impact of OPEC in oil and gas Computer
Exporting Countries (OPEC) in oil and gas operations. operations.
Copies of Petroleum
Laws
DPR, OPEC and
NNPC publications
27
COURSE: Tax Practice 1 PRE-REQUISITE: THEORETICAL: 2 Hrs/Week 50%
COURSE MAIN AIM/GOAL: This course is designed to acquaint the student with the tax system in Nigeria and provide him with
the knowledge and skills to formulate/implement policies and strategies for tax planning,
enforcement of tax laws and collection of tax revenue.
GENERAL OBJECTIVES
On completion of this module the students should be able to:
1.Understand the meaning tax planning
2. Understand how to design tax plans and management strategies
3.Understand the system of taxation in Nigeria
4. Understand problems of enforcement of tax laws and remedies
5. Appreciate comparative taxation of sole traders, partnerships and companies.
6.Understand management tax practice

7.Understand tax appeal procedures, recovery procedure, payment of tax, collection procedures, assessment procedures,
examination of accounts and returns
8.Understand professional ethics in taxation
28
GENERAL OBJECTIVE 1.0 Understand the meaning tax planning
1.1 Explain tax planning 1.1 Explain tax planning Textbooks
1.2 Explain reasons for tax planning. 1.2 Explain reasons for tax planning Journals
1.3 Differentiate tax plans from other types of plans 1.3 Differentiate tax plans from other types of Internet
plans Publications from tax
authorities and
practitioners
Computer
Marker Board/pens
Flip chart/board
GENERAL OBJECTIVE 2.0. Understand how to design tax plans and management strategies
2.1 Explain plan design 2.1 Explain plan design Textbooks Journals
2.2 Explain types of plans in taxation 2.2 Explain types of plans in taxation Internet
2.3Explain material considerations and requirements 2.3Explain material considerations and Flip chart/board
in tax plan design. requirements in tax plan design.
2.4 Explain management strategies in tax plan 2.4 Explain management strategies in tax plan Marker pens
design design
2.5 Explain materials planning and control. 2.5 Explain materials planning and control. Computer
GENERAL OBJECTIVE 3.0: Understand the system of taxation in Nigeria

3.1 Explain the system of tax administration in 3.1 Explain the system of tax administration in Ditto
Nigeria in relation to other mineral resources Nigeria with respect to other mineral
3.2 Explain problems of tax administration in resources
Nigeria
3.2 Explain problems of tax administration in
3.3 Explain sources of leakages in tax administration Nigeria
3.4 Explain solutions to tax leakages in Nigeria 3.3 Explain sources of leakages in tax
administration
29
3.4 Explain solutions to tax leakages in Nigeria
GENERAL OBJECTIVE 4.0. Understand problems of enforcement of tax laws and remedies
4.1Explain tax laws in Nigeria and their relevance 4.1Explain tax laws in Nigeria and their relevance Textbooks Journals
Internet
4.2 Explain duties of tax enforcement agents 4.2 Explain duties of tax enforcement agents Textbooks
Journals
4.3 Explain constraints of tax enforcement agents 4.3 Explain constraints of tax enforcement agents Internet.
Writing materials.
4.4 Explain problems of enforcement of tax laws 4.4 Explain problems of enforcement of tax laws
Marker Board/Pens
4.5 Explain remedies to the problems of enforcement 4.5Explain remedies to the problems of
Flip Chart/Board
of tax laws enforcement of tax laws
Computer
Copies of Tax Laws
GENERAL OBJECTIVE 5.0 Appreciate comparative taxation of sole traders, partnerships and companies.
Specific Learning Outcomes Teacher’s Activities Learning Resources
5.1 Explain comparative taxation 5.1Explain comparative taxation Textbooks
5.2 Explain taxation of a sole trade, partnership 5.2Explain taxation of a sole trade, partnership Journals
and companies and companies Internet
5.3 Compare taxation of the types of business in 5.3 Compare taxation of the types of business Publications from tax
5.1 above in 5.1 above authorities and
practitioners
CAMA, PITA , CITA
etc.
30
GENERAL OBJECTIVE 6.0 Understand management tax practice
1.1 Explain management of tax practice 6.1 Explain management of tax practice Textbooks Journals
Internet
1.2 Explain relationship with clients 6.2Explain relationship with clients Flip chart/board
1.3 Explain sourcing for jobs 6.3 Explain sourcing for jobs Marker pens
1.4 Explain working paper and documentation 1.5 Explain working paper and Computer
documentation
published corporate
accounts
GENERAL OBJECTIVE 7.0: .Understand tax appeal procedures, recovery procedure, payment of tax, collection procedures,
assessment procedures, examination of accounts and returns
7.1 Explain tax appeal procedures 7.1Explain tax appeal procedures Textbooks
Journals
7.2Explain recovery procedures, payment of tax, 7.2Explain recovery procedures, payment of tax, Internet
collection procedures, assessment procedures, collection procedures, assessment procedures, Publications from tax
examination of accounts and returns. examination of accounts and returns. authorities and
practitioners
CAMA, PITA , CITA
etc.
GENERAL OBJECTIVE 8.0 Understand professional ethics in taxation

8.1 Explain ethics 8.1Explain ethics Textbooks
8.2 Explain ethical and unethical practices 8.2Explain ethical and unethical practices Journals
8.3Explain ethics in tax practice 8.3Explain ethics in tax practice Internet
8.4 Explain the code of conduct governing tax 8.4 Explain the code of conduct governing Flip chart/board
Practice tax Practice
8.5 Explain the implication of unethical professional 8.5 Explain the implication of unethical Marker pens
Practice Professional Practice
31
8.6 Explain CITN investigation planning and 8.6 Explain CITN investigation planning and Computer
tribunals tribunals
8.7 Explain anti-corruption bodies: EFCC, ICPC, and 8.7 Explain anti-corruption bodies: EFCC, published
Code of Conduct Bureau etc. ICPC, and Code of Conduct Bureau etc. corporate
accounts
32
COURSE: Tax Audit and Investigation II PRE-REQUISITE: THEORETICAL: 2 Hrs/Week 50%
COURSE MAIN AIM/GOAL: This course is designed to enable the student acquire the knowledge and understand the framework
of tax audit, as well as skills to practice tax audit of organizations.
GENERAL OBJECTIVES:
1.Understand Tax Auditing Principles
2. Understand planning Tax Audit and Investigation
3.Understand Controlling and Recording an Audit
4. Know interview techniques in audit
5. Know audit evidence, technology and procedures.
6. Know statutory powers of the tax auditors.
33
GENERAL OBJECTIVE 1.0 Understand Tax Auditing Principles
Specific Learning Outcomes Teacher’s Activities Resources
1.1 Explain the meaning of tax audit 1.1 Explain the meaning of tax audit Textbooks
1.2Describe the nature of tax audit 1.2Describe the nature of tax audit Journals
1.4 Explain the objectives of tax audit 1.3Explain the objectives of tax audit Internet
1.5 Explain the rules of tax audit 1.4Explain the rules of tax audit Publications
1.6 Explain the differences between tax audit and tax 1.5Explain the differences between tax audit and from tax
investigation tax investigation authorities and
1.7 State reasons for tax audit and tax investigation. 1.6State reasons for tax audit and tax practitioners
1.8 State reasons and conditions for the appointment of tax investigation.
auditors 1.7State reasons and conditions for the Computer
1.9 Outline duties of tax auditors appointment of tax auditors Marker
1.10 Outline professional responsibility of auditors. 1.8Outline duties of tax auditors Board/pens
1.9Outline professional responsibility of tax Flip chart/board
Auditors.
GENERAL OBJECTIVE 2.0 Understand planning Tax Audit and Investigation

2.1Explain planning tax audit and investigation. 2.1Explain planning tax audit and investigation. Textbooks
Journals
2.2Explain sources of tax payer‟s financial and business 2.2Explain sources of tax payer‟s financial and Internet
information business information Flip chart/board
2.3Explain general conditions in planning tax audit and 2.3Explain general conditions in planning tax audit Marker pens
investigation as it affects nature of business, industry, and investigation as it affects nature of business,
business cycles, tax compliance history. industry, business cycles, tax compliance history. Computer
2.4Explain general considerations in relation to auditing 2.4Explain general considerations in relation to published
staffing and logistics. auditing staffing and logistics. corporate
accounts
34
2.5Explain general considerations in preparations of work 2.5Explain general considerations in preparations
programmes. of work programmes.
GENERAL OBJECTIVE 3.0: Understand Controlling and Recording an Audit

3.1 Explain controlling an audit. 3.1 Explain controlling an audit. Ditto
3.2 Explain recording an audit
3.2 Explain recording an audit
3.3 Explain review of accounting system
3.3 Explain review of accounting system
3.4 Explain allocation and supervision of work
3.4 Explain allocation and supervision of work
3.5 Explain Management of working papers.
3.5 Explain Management of working papers.
3.6Explain documentation of work done
3.6Explain documentation of work done
3.7 Explain evidence of proper review, conclusions,
3.7 Explain evidence of proper review, conclusions,
action steps.
action steps.
3.8Explain management of close-out meeting
3.8Explain management of close-out meeting
3.9 Describe how to prepare audit reports and investigation
reports 3.9 Describe how to prepare audit reports and
investigation reports
3.10Explain decision making after tax audit
3.10 Explain decision making after tax audit
3.11 Explain conflict resolution and settlement of tax
controversies. 3.11 Explain conflict resolution and settlement of
tax controversies.
GENERAL OBJECTIVE 4.0. Know interview techniques in Audit

4.1 Explain interview techniques applied in Audit 4.1Explain interview techniques applied in Audit Textbooks
Journals
4.2 Explain how to prepare for Audit interviews 4.2Explain how to prepare for Audit interviews Internet
Textbooks
35
Journals
4.3 Explain how to manage audit interview process 4.4Explain how to manage Audit interview process Internet.
Writing
4.4 Explain how to document minutes of audit interview 4.5 Explain how to document minutes of Audit materials.
4.5 Explain human relations aspects of audit field interview
interviews Marker
4.6 Explain human relations aspects of Audit field
4.6 Explain human relations aspects of audit field interviews Board/Pens
interviews
Flip Chart/Board
Computer
GENERAL OBJECTIVE 5.0 Know Audit evidence, technology and procedures.

5.1Explain evidence and Audit evidence. 5.1Explain evidence and Audit evidence. Textbooks
5.2Outline Audit techniques and procedures such as 5.2Describe Audit techniques and procedures such Journals
Inspection, observation, and enquiry. as inspection, observation, and enquiry. Internet
5.3Explain nature of Audit evidence. 5.3Explain nature of Audit evidence. Publications
5.4Explain relevance and reliability of Audit evidence 5.4Explain relevance and reliability of Audit from tax
5.5Explain independent confirmation evidence authorities and
5.6 Explain computation and checks sampling techniques 5.5Explain independent confirmation practitioners
5.7 Explain reliance on the work of other Auditors including 5.6Explain computation and checks sampling CAMA, PITA ,
statutory Auditors. techniques CITA etc.
5.7Explain reliance on the work of other
Auditors including statutory Auditors.
GENERAL OBJECTIVE 6.0 Know Statutory Powers of Tax Auditors.
6.1Explain statutory powers as it relates to tax audit. 6.1Explain statutory powers as it relates to tax Textbooks
audit. Journals
6.2Explain information required by tax auditors. 6.2Explain information required by tax Internet
6.3Explain sources of the information in 6.2 above. Auditors. Flip chart/board
6.4 Explain powers of tax auditors to obtain information 6.3Explain sources of the information in 6.2
6.5 Explain powers to enter premises above. Marker pens
6.6 Explain powers to obtain third party confirmation 6.4 Explain powers of tax Auditors to obtain
from bank etc. information
36
6.8 Prepare documents of request for third party 6.5 Explain powers to enter premises Computer
confirmation from bank. 6.6 Explain powers to obtain third party
confirmation from bank etc. published
6.7 Demonstrate how to prepare documents of corporate
request for third party confirmation from bank. accounts
37
COURSE: International Taxation II PRE-REQUISITE THEORETICAL: 1 Hr/Week-25%
SEMESTER: Second PRACTICAL: 3 Hrs/Week-75%
COURSE MAIN AIM/GOAL: This course is designed to enable the student acquire the knowledge and understanding of
International Tax Practices as well as skills to practice.
GENERAL OBJECTIVES
1. Understand the Nigerian Tax system.
2. Understand foreign tax payers.
3. Understand the place of business
4. Understand transfer pricing
5. Understand allocation of expenses.
6. Understand double taxation.
7. Understand Nigeria tax treaties and reliefs
8. Understand typical clauses
9. Understand treaty relief by credit
10. Understand tax credit
11. Understand reform and planning
38
GENERAL OBJECTIVE 1: Understand the Nigerian Tax system
Specific learning outcomes Teacher’s activities Resources
1.1 Define Tax Law. 1.1 Define Tax Law. White board
1.2 Explain the Nigerian Tax System. 1.2 Explain the Nigerian Tax System. Textbooks,
Journals,
CAMA,
PITA,
CITA,
FIRS Manual
Nigeria Constitution
etc.
GENERAL OBJECTIVE 2: Understand foreign tax payers Resources
2.1 Explain foreign tax payers 2.1 Explain foreign tax payers White board
2.1 Explain the role of foreign tax payers in 2.1 Explain the role of foreign tax CAMA,
Nigeria payers in Nigeria PITA,
CITA,
FIRS Manual
GENERAL OBJECTIVE 3.0 Understand the place of business Resources

3.1 Explain place of business. 3.1 Describe place of business. White board
3.2 Explain how to determine place of business for tax 3.2 Explain how to determine place of business for Textbooks,
purposes tax purposes Journals,
3.3 Explain the difference between place of business 3.3 Explain the difference between place of CAMA,
and place of residence business and place of residence PITA,
CITA,
FIRS Manual
etc.
GENERAL OBJECTIVE 4.0 Understand transfer pricing Resources
4.1 Explain transfer pricing. 4.1 Explain transfer pricing. White board
39
4.2 Explain methods of transfer pricing 4.2 Explain methods of transfer pricing CAMA,
4.3 Demonstrate the computation of transfer pricing for 4.3 Demonstrate the computation of transfer pricing PITA,
tax purposes. for tax purposes. CITA,
FIRS Manual
Nigeria Constitution. .
GENERAL OBJECTIVE 5.0 Understand allocation of expenses. Resources
5.1 Explain the allocation of expenses. 5.1 Explain the allocation of expenses. White board
5.2 Explain the nature of expenses recognized for 5.2 Explain the nature of expenses recognized for CAMA,
allocation. allocation. PITA,
5.3 Explain how allocation of expenses is done for tax 5.3 Explain how allocation of expenses is done for CITA,
purposes. tax purposes. FIRS Manual
GENERAL OBJECTIVE 6.0 Understand Double Taxation. Resources

6.1 Explain double taxation 6.1 Explain double taxation White board
6.2 Explain how to compute double taxation 6.2 Explain how to compute double taxation Textbooks,
6.3 Explain the effects of double taxation 6.3 Explain the effects of double taxation Journals,
CAMA,
PITA,
CITA,
FIRS Manual
etc.
GENERAL OBJECTIVE 7.0 Understand Nigerian Tax Treaties and Reliefs Resources
7.1 Explain the Nigeria tax treaties 7.1 Explain the Nigeria tax treaties White board
7.2 Explain tax relief 7.2 Explain tax reliefs CAMA,
7.3 Explain conditions for tax treaty and relief. 7.3 Explain conditions for tax treaty and relief. PITA,
CITA,
FIRS Manual
40
GENERAL OBJECTIVE 8.0 Understand typical clauses Resources
8.1 Explain typical clauses. 5.1 Explain typical clauses. White board
8.2 Explain the forms of typical clauses. 5.2 Explain the forms of typical clauses. CAMA,
PITA,
CITA,
FIRS Manual
GENERAL OBJECTIVE 9.0 Understand treaty relief by credit Resources

9.1 Explain treaty relief by credit. 9.1 Explain treaty relief by credit. White board
9.2 Explain the workings of treaty relief by credit. 9.2 Explain the workings of treaty relief by Textbooks,
credit Journals,
CAMA,
PITA,
CITA,
FIRS Manual
etc.
GENERAL OBJECTIVE 10.0 Understand tax credit Resources
10.1 Explain tax credit. 10.1 Explain tax credit. White board
10.2 Explain the types of tax credit. 10.2 Explain the types of tax credit. CAMA,
PITA,
CITA,
FIRS Manual
41
GENERAL OBJECTIVE 11.0 Understand tax reforms and planning. Resources
5.1 Explain tax reform, their nature and 5.1 Explain tax reforms and their nature. White board
impact. 5.2 Explain the need for and impact of tax reforms CAMA,
5.2 Explain tax planning, its need and 5.3 Explain tax planning, its importance and consequences for PITA,
implications for not planning. not planning. CITA,
5.3 Explain the various forms of tax. 5.4 Explain the various forms of tax. FIRS Manual
42
COURSE: Oil and Gas Taxation II PRE-REQUISITE: THEORETICAL: 2 Hrs/Week 50%
SEMESTER: Second PRACTICAL :2 Hrs/Week – 50%
COURSE MAIN AIM/GOAL: This course is designed to further empower the student with the knowledge, understanding and skills
to practice oil and gas taxation.
GENERAL OBJECTIVES
On completion of this module the students should be able to:
1.Understand petroleum profit tax system
2. Understand capital allowance in petroleum profit tax
3.Understand the computation of petroleum profit tax
4.Understand capital gains tax administration
5. Understand the provisions of industrial development.
43
GENERAL OBJECTIVE 1.0 Understand petroleum profit tax system

1.1 Explain cost classification 1.1 Explain cost classification Textbooks
1.2 Explain Joint Venture and Production 1.2 Explain Joint Venture and Production Journals
sharing methods Sharing Methods Internet
1.3 Explain the importance of Memorandum of 1.3 Explain the importance of Memorandum Publications from tax
understanding (MOU) of understanding (MOU) authorities and
1.4 Explain upstream and downstream 1.4 Explain upstream and downstream practitioners
operations operations
1.5 Explain the relationship between the Board 1.5 Explain the relationship between the Computer
and Federal Inland Revenue Service. Board and Federal Inland Revenue Service. Marker Board/pens
1.6 Explain the assessment and collection 1.6 Explain the assessment and collection Flip chart/board
procedures. procedures.
1.7 Explain the procedure for objection and 1.7 Explain the procedure for objection and
appeal. appeal.
1.8 Identify offences related to non compliance 1.8 Explain offences related to non
1.9 State penalty for non-compliance compliance
1.10. Explain chargeable income, its
determination and basis 1.9 State penalty for non-compliance
1.11 Explain assessable income, its 1.10. Explain chargeable income and how to
determination and basis determine it
1.12 Explain assessable tax, its determination 1.11 Explain assessable income and to
and basis determine it.
1.13 Explain chargeable tax, its determination 1.12 Explain assessable tax and its
and basis determination.
1.14 Explain accounting date of petroleum 1.13 Explain chargeable tax and its
companies. determination
1.14 Explain the basis for 1.9, 1.10, 1.11, and
1.12 above.
1.15 Explain accounting date of petroleum
companies.
44
GENERAL OBJECTIVE 2.0 Understand Capital Allowance in petroleum profit tax
2.1 Identify qualifying assets 2.1 Guide students to identify qualifying Textbooks Journals
2.2 Explain the basis of granting capital assets Internet
allowances. 2.2 Explain the basis of granting capital Flip chart/board
2.3 Explain the restriction on capital Allowances.
allowances. 2.3 Explain the restriction on capital Marker pens
2.4 Distinguish between capital allowance and allowances.
petroleum investment allowance. 2.4 Distinguish between capital allowance Computer
2.5.Compute capital allowances on various and petroleum investment allowance.
assets 2.5. Demonstrate how to compute capital published corporate
2.6 Compute petroleum investment allowance allowances on various assets accounts
2.7 Demonstrate treatment of balancing 2.6 Demonstrate how to compute petroleum
allowance and balancing charge. investment allowance
2.7 Demonstrate treatment of balancing
allowance and balancing charge.
GENERAL OBJECTIVE 3.0: Understand the Computation of Petroleum Profit Tax
3.1 Explain petroleum profit tax system. 3.1 Explain petroleum profit tax system. Ditto
3.2 Describe the administration of petroleum
profit tax 3.2 Describe the administration of petroleum
profit tax
3.3 Explain the application of the rules and
deduction allowance. 3.3 Explain the application of the rules and
deduction allowance.
3.4 Explain posted price and value of
chargeable crude oil sold or disposed off. 3.4 Explain posted price and value of
chargeable crude oil sold or disposed
3.5 Explain value of natural gas. off.
3.6 Compute proceeds on domestic disposal of 3.5 Explain value of natural gas.
crude oil.
3.6 Demonstrate how to compute proceeds on
3.7 Describe income incidental to and arising domestic disposal of crude oil.
from any one or more of its petroleum
3.7 Describe income incidental to and arising
45
operations. from any one or more of its petroleum
operations.
3.8 Explain adjustment of posted price for
change in API gravity of crude oil 3.8 Demonstrate adjustment of posted price
exported. for change in API gravity of crude oil
exported.
3.9 Explain treatment of loss relief in relation
petroleum profit tax. 3.9 Demonstrate treatment of loss relief in
relation to petroleum profit tax.
3.10 Explain tax off sets.
3.10 Explain tax off sets.
3.11 Compute petroleum profit tax.
3.11 Demonstrate how to compute petroleum
profit tax.
GENERAL OBJECTIVE 4.0 Understand Capital Gains Tax administration

4.1 Define capital gains 4.1 Explain capital gains Textbooks Journals
4.2 Explain tax administration of capital gains. 4.2 Explain tax administration of capital Internet
gains. Textbooks
4.3 Explain chargeable assets and exempt 4.3 Explain chargeable assets and exempt Journals
transactions. transactions. Internet.
Writing materials.
4.4 Explain allowable and disallowable 4.4 Explain allowable and disallowable
Marker Board/Pens
deductions deductions
Flip Chart/Board
4.5 Explain disposal of assets and compulsory 4.5 Explain disposal of assets and compulsory
acquisition of land acquisition of land Computer
4.6 Explain connected persons 4.6 Explain connected persons
4.7 Explain disposal between connected persons 4.7 Explain disposal between connected
persons
4.8 Explain the effect of hire purchase, asset
lost or destroyed on computation of capital 4.8 Explain the effect of hire purchase, asset
46
gains. lost or destroyed on computation of capital
gains.
4.9 Explain treatment of replacement of
business assets/rollover relief 4.9 Explain treatment of replacement of
business assets/rollover relief
4.10 Compute capital gains tax
4.10 Demonstrate how to capital gains tax
GENERAL OBJECTIVE 5.0 Understand the provisions of industrial development

5.1 Explain the provisions of Industrial 5.1 Explain the provisions of Industrial Textbooks
Development Act. Development Act. Journals
5.2 Define pioneer company 5.2 Define pioneer company Internet
5.3 Define pioneer product. 5.3 Define pioneer product. Publications from tax
5.4 Explain the conditions and qualifications 5.4 Explain the conditions and qualifications authorities and
for pioneer status for pioneer status practitioners
5.5 Explain application for and contents of 5.5 Explain application for and contents of CAMA, PITA , CITA
pioneer certificate. pioneer certificate. etc.
5.6 Explain production day certificate 5.6 Explain production day certificate
5.7 Explain cancellation of pioneer certificate 5.7 Explain cancellation of pioneer certificate
5.8 Explain national accounts 5.8 Explain national accounts
5.9 Explain tax relief period and conditions for 5.9 Explain tax relief period and conditions
terminating the relief. for terminating the relief.
5.10Explain conditions for extension of tax 5.10Explain conditions for extension of tax
relief periods relief periods
5.11Explain how losses and capital allowances 5.11Explain how losses and capital
are treated under IDA allowances are treated under IDA
5.12Compute pioneer period taxable profits 5.12 Demonstrate how to compute pioneer
5.13Explain offences and penalties under period taxable profits
IDA(Industrial Development Act) 5.13Explain offences and penalties under
IDA(Industrial Development Act)
47
COURSE: Tax Practice II PRE-REQUISITE: THEORETICAL:2 Hrs/Week 50%
SEMESTER: Second Tax Practice I PRACTICAL : 2 Hrs/Week – 50%
COURSE MAIN AIM/GOAL: This course is designed to enable the student appreciate tax practice and apply the
knowledge and skills acquired to perform tax operations.
GENERAL OBJECTIVES
1.Understand company‟s income tax system
2. Understand the provision of withholding tax deduction.
3.Understand the basis of assessing company‟s income
4.Understand the relief for losses provision
5. Understand the provision of capital allowance.
6.Know the capital allowance provision on disposal and hire purchase items
7.Understand Education tax provision
8.Understand company income tax assessment
48
GENERAL OBJECTIVE 1.0 Understand company’s income tax system
1.1Explain the administrative machinery of company 1.1Explain the administrative machinery of Textbooks
income tax system company income tax system Journals
1.2State the composition, function and powers of the Board 1.2State the composition, function and powers of Internet
of Inland Revenue. the Board of Inland Revenue. Publications
1.3 Distinguish between chargeable income and income 1.3 Distinguish between chargeable income and from tax
exempted from tax. income exempted from tax. authorities and
1.4 Explain the composition of joint tax board and its 1.4 Explain the composition of joint tax board and practitioners
functions. its functions.
Computer
Marker
Board/pens
Flip chart/board
GENERAL OBJECTIVE 2.0 Understand the provision of withholding tax deduction.
2.1Explain withholding tax on rent, interest and dividend. 2.1 Explain withholding tax on rent, interest and Textbooks
dividend. Journals
2.2. Compute withholding tax on rent, interest and dividend. Internet
2.2. Demonstrate how to compute withholding tax Flip chart/board
2.3 State the rate on withholding tax and what information on rent, interest and dividend.
must accompany the deduction. Marker pens
2.3 State the rate on withholding tax and what
information must accompany the deduction Computer
published
corporate
accounts
49
General Objective 3.0: Understand the basis of assessing company’s income
3.1 Explain the basis period of assessment. 3.1 Explain the basis period of assessment. Ditto
3.2 Explain commencement provision.
3.2 Explain commencement provision.
3.3 Distinguish between the proceeding year and actual year
of assessment. 3.3 Distinguish between the proceeding year and
actual year of assessment.
3.4 Explain change of accounting date.
3.4 Explain change of accounting date.
3.5Explain cessation provisions.
3.5Explain cessation provisions.
3.6Assess company‟s income taking into account the option
available to the tax payers. 3.6Assess company‟s income taking into account
the option available to the tax payers.
General Objective 4.0 U Understand the relief for losses provision

4.1Explain business losses. 4.1Explain business losses. Textbooks
Journals
4.2 Explain current year loss relief and carry forward loss 4.2 Explain current year loss relief and carry Internet
relief forward loss relief Textbooks
Journals
4.3 Explain loss on commencement and cessation 4.3 Explain loss on commencement and cessation Internet.
Writing
materials.
Marker
GENERAL OBJECTIVE 5.0. Understand the provision of capital allowance.

5.1Explain capital allowance 5.1Explain capital allowance Textbooks
5.2Explain qualifying expenditure 5.2Explain qualifying expenditure Journals
5.3Explain conditions for granting Capital Allowances 5.3Explain conditions for granting Capital Internet
5.4Explain capital allowance on transfer, merger and Allowances Publications
acquisition. 5.4Explain capital allowance on transfer, merger from tax
5.5Explain types of capital allowance. and acquisition. authorities and
5.6Demonstrate computation of initial, annual balancing and 5.5Explain types of capital allowance. practitioners
50
investment allowance 5.6Demonstrate computation of initial, annual CAMA, PITA ,
balancing and investment allowance CITA etc.
GENERAL OBJECTIVE 6.0 . Know the capital allowance provision on disposal and hire purchase items
6.1Demonstrate computation of capital allowance on hire 6.1Demonstrate computation of capital allowance Textbooks
purchase items. on hire purchase items. Journals
6.2. State the restrictions on claims of capital allowance. 6.2. State the restrictions on claims of capital Internet
6.3 Explain disposal of assets allowance. Flip chart/board
6.4 Explain balancing charge and allowances 6.3 Explain disposal of assets
6.5 Explain capital allowance on asset put to use and not in 6.4 Explain balancing charge and allowances Marker pens
use. 6.5 Explain capital allowance on asset put to use
and not in use. Computer
published
corporate
accounts
General Objective 7.0: Understand Education Tax provision
7.1 Explain the procedures and administration of education 7.1 Explain the procedures and administration of Ditto
tax in Nigeria. education tax in Nigeria.
7.2 Explain the relationship between education tax,
companies‟ income tax and petroleum profit tax. 7.2 Explain the relationship between education
tax, companies‟ income tax and petroleum
7.3 Explain the determination, assessment and collection on profit tax.
tax.
7.3 Explain the determination, assessment and
7.4 Explain computation of education tax. collection on tax.
7.5 Explain the appeal procedures. 7.4 Demonstrate computation of education tax.
7.5Explain the appeal procedures.
51
General Objective 8.0 Understand company income tax assessment
8.1Define the term deduction. 8.1Define the term deduction. Textbooks
Journals
8.2 Explain deductions allowed and disallowed 8.2 Explain deductions allowed and disallowed Internet
Textbooks
8.3 Explain the minimum tax provision 8.3 Explain the minimum tax provision Journals
Internet.
8.4 Explain total and assessable income 8.4 Explain total and assessable income Writing
materials.
Marker
52
COURSE: Taxation Strategy, Risks and Ethics PRE-REQUISITE: THEORETICAL:2 Hrs/Week 50%
SEMESTER: Second PRACTICAL :2 Hrs/Week – 50%
COURSE MAIN AIM/GOAL: The aim of this course is to enable the student appreciate taxation strategies, inherent
risks and code of ethics for tax practice.
GENERAL OBJECTIVES
1.Understand risk management
2. Understand strategic risk management.
3.Understand professional risk in tax practice
4.Understand operational management
5. Understand ethics and money laundering.
GENERAL OBJECTIVE 1.0 Understand risk management

1.1Explain risk and risk management 1.1Explain risk Textbooks
1.2 Explain the various risk management strategies for tax 1.2 Explain types of risks. Journals
practitioners 1.3 Explain the various risk management strategies Internet
1.3Explain SWOT analysis. for tax practitioners Publications
1.4 Explain SWOT analysis. from tax
authorities and
practitioners,
CITN material
53
Computer
Marker
Board/pens
Flip chart/board
GENERAL OBJECTIVE 2.0 Understand strategic risk management.
2.1Explain strategic risk management 2.1Explain strategic risk management Textbooks
2.2Explain change management 2.2Explain change management Journals
2.3 Explain performance management 2.3 Explain performance management Internet
2.4 Explain leadership 2.4 Explain leadership Flip chart/board
2.5 Explain succession and strategic planning. 2.5 Explain succession and strategic
planning. Marker pens
Computer
published
corporate
accounts
General Objective 3.0: Understand professional risk in tax practice
3.1 Explain tax practice 3.1 Explain tax practice Ditto
3.2 Explain risks in relation to professional tax practice.
3.2 Explain risks in relation to professional tax
3.4 Explain how professional risks can impair objectivity practice.
and independence.
3.4 Explain how professional risks can impair
3.5 Explain the consequences of risks. objectivity and interdependence.
3.6 Explain how to avoid risk and maintain independence. 3.5 Explain the consequences of risks.
3.6 Explain how to avoid risk and maintain
independence
54
General Objective 4.0 Understand Operational Management
4.1Explain operational management. 4.1Explain operational management. Textbooks
Journals
4.2 Explain monitoring in tax practice 4.2 Explain monitoring in tax practice Internet
Textbooks
4.3 Explain evaluation in tax practice and how tax 4.3 Explain evaluation in tax practice Journals
practitioners are evaluated. 4.5 Explain the processes of evaluating tax Internet.
practitioners. Writing
materials.
Marker
Board/Pens
Flip Chart/Board
Computer
GENERAL OBJECTIVE 5.0 Understand Ethics and Money Laundering.

5.1Explain professional ethics in tax 5.1Explain ethics and professional ethics Textbooks
5.2 Explain professional ethics in tax practice Journals
5.2Explain code of tax practice Internet
5.2Explain code of tax practice Publications
5.3Explain tax administration. from tax
5.3Explain tax administration. authorities and
5.4Explain money laundry practitioners
5.5 Explain the effect of money laundering in tax practice 5.4Explain money laundry CAMA, PITA ,
CITA etc.
5.5 Explain the effect of money laundering in tax
practice
55
LIST OF EQUIPMENT/RESOURCES
1. Computers 20
2. Calculators - 40
3. Internet facility
4. Flip chart/ board 2
5. Tax charts Numerous
6. Tax publications/journals – various copies
7. Magnetic Board/Marker pens
8. Sample Corporate Accounts/Salary documents - various copies
9. Steel cabinets
10. Book Shelf
11. Sample of corporate final Accounts
12. Sample Salary record cards
13. Education Tax Act 5 copies
14. Companies Income Tax Act 5 copies
15. Petroleum Profit Tax Act 5 copies
16. Sample Tax returns: Insurance Companies, Unit Trust, Mergers,
56
Acquisitions, Take-overs, Non-Resident Companies, Air &
Shipping Transportation, Industrial Development (Pioneer
Legislation), Banks and other Financial Institutions (BOFI) and
Agricultural businesses
17. All necessary Tax forms – various copies
18. Copies of partnership Deed & Memorandum of Association – 5 copies
19. Constitution of the Federal Republic of Nigeria – 5 copies
20. Sample of Bulletines of various Tax organs ----- various copies
21. Edits/Acts of various Tax organs ----- 5 copies each
22. Charts of VATable goods & Services and Exempted goods from VAT
23. FIRS Hand Book – 5 copies
24. Fire Extinguishers
25. Accounting/Taxation soft wares
26. Tax Incentives Charts
27. Bell and Stop Watch 2
28. Working papers
29. Television 2
30. Video/DVD/CD Machines 2
31. CD/DVD of Court proceedings on Tax matters
57
32. Companies and Allied Matters Act (CAMA) 5 copies
LIST OF PARTICIPANTS
S/NO NAME ADDRESS TELEPHONE

Department Of Accountancy, Nuhu Bamalli
1 Mallam Saidu Ibrahim Halidu Polytechnic, P.M.B. 1061, Zaria, Kaduna State 08037037875
Department Of Accountancy, Federal Polytechnic,
2 Dr. Joseph Chike Aroh Oko, Anambra State 08034716335
Chartered Institute Of Taxation Of Nigeria, 10,
Nurudeen Olowopopo Avenue, Alausa, Ikeja,
3 Mr. Jayeoba Abayomi Emmanuel Lagos 08023289115
Adele & Associates, Tax Practtioners And
Consultants And Chairman, Students Affairs And
Examinations Committee, Citn; 7, Onayade Street, 08023052676,
4 Chief Ayodele Oluyomi Otitoju Yaba, Lagos 08137745890
Chartered Institute Of Taxation Of Nigeria, 10,
Nurudeen Olowopopo Avenue, Alausa, Ikeja,
5 Mr. Awogbade Adefisayo Lagos 08037087013
Block B1 & B2, Ankpa Quarters, Makurdi, Benue
State Or School Of Postgraduate Studies, Babcock
6 Mr. Mlanga Sunday University, Ilishan-Remo, Ogun State 08068403973
Oyebade Oyedepo & Co, (Chartered Accountants),

7a, Ola Oluwa Shopping Complex, Opposite Christ
7 Prince Oyebade Oyedepo Apostolic Church, Oke-Ibukun, Ososami, Ibadan. 08033733796
8 Mrs Binta Muhammad Musa National Board For Technical Education 08037011066
58
9 Mrs. Esther Koni Daniel National Board For Technical Education 08022180012
10 Okechukwu O. C. National Board For Technical Education 08033492947
DD, (MSSD), National Board For Technical
11 Mrs. J. Otobo Education 08069179168
DD, Programmes, National Board For Technical
12 Mallam Musa Muhammad Isgogo Education 08067185383
Department Of Accounting, University of Abuja,
13 Dr. Musa Inuwa Fodio FCT (Anan Representative) 08036449493
Department Of Accounting, Usmanu Danfodiyo
14 Prof. Aminu S. Mika'ilu University, Sokoto 08032893596
Director of Programmes, National Board For
15 Mr. J.S. Aboi Technical Education 08037012551
16 Hajia Fatima Kabir Umar National Board For Technical Education 08034521639
59

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NATIONAL BOARD FOR TECHNICAL EDUCATION

HIGHER NATIONAL DIPLOMA (HND)

CURRICULUM AND COURSE SPECIFICATIONS

Plot B, Bida Road, P.M.B. 2239, Kaduna, Nigeria

1.0 TITLE OF PROGRAMME

2.0 GOAL OF THE PROGRAMME

3.0 OBJECTIVES OF THE PROGRAMME

4.0 ENTRY REQUIREMENTS FOR THE PROGRAMME

4.3 Evidence of completion of any relevant ND Programme.

5.6 Final year (HND) Project.

6.0 CONDITIONS FOR THE AWARD OF THE HND

6.3 Classification of Diplomas

7.0 GUIDANCE NOTES FOR TEACHERS OF THE PROGRAMME

COURSE CODE COURSE TITLE L P CU CH

COURSE CODE COURSE TITLE L P CU CH

COURSE CODE COURSE TITLE L P CU CH

COURSE CODE COURSE TITLE L P CU CH

1.6 Explain consequences of tax evasion.

3.3 Relate the terms in 3.1 above to taxation

GENERAL OBJECTIVE 4.0: Understand Capital Gains Tax

GENERAL OBJECTIVE 5.0: Understand Personal Income Tax Administration

1.12 Demonstrate computation of withholding tax from

GENERAL OBJECTIVE 2.0: Understand Value Added Tax (VAT).

3.11 Organize visit to witness preparation of

4.7 Obtain relevant documents

4.8 Invite customs personnel to talk to students on

GENERAL OBJECTIVE 4.0 Understand management of close-out meeting.

On completion of this module, the student should be able to:

1.0 Understand Tax Payer‟s Residence

GENERAL OBJECTIVE 6.0: Understand Double Taxation

 Treaty Relief by credit  Treaty Relief by Credit

 Unilateral Tax Credit  Unilateral Tax Credit

On completion of this module the students should be able to:

1.Understand the meaning tax planning

2. Understand how to design tax plans and management strategies

3.Understand the system of taxation in Nigeria

4. Understand problems of enforcement of tax laws and remedies

5. Appreciate comparative taxation of sole traders, partnerships and companies.

6.Understand management tax practice

8.Understand professional ethics in taxation

GENERAL OBJECTIVE 3.0: Understand the system of taxation in Nigeria

GENERAL OBJECTIVE 8.0 Understand professional ethics in taxation

On completion of this module the student should be able to:

1.Understand Tax Auditing Principles

2. Understand planning Tax Audit and Investigation

3.Understand Controlling and Recording an Audit

4. Know interview techniques in audit

5. Know audit evidence, technology and procedures.

6. Know statutory powers of the tax auditors.

GENERAL OBJECTIVE 2.0 Understand planning Tax Audit and Investigation

GENERAL OBJECTIVE 3.0: Understand Controlling and Recording an Audit

GENERAL OBJECTIVE 4.0. Know interview techniques in Audit

GENERAL OBJECTIVE 5.0 Know Audit evidence, technology and procedures.

GENERAL OBJECTIVE 3.0 Understand the place of business Resources

GENERAL OBJECTIVE 6.0 Understand Double Taxation. Resources

GENERAL OBJECTIVE 9.0 Understand treaty relief by credit Resources

On completion of this module the students should be able to:

1.Understand petroleum profit tax system

2. Understand capital allowance in petroleum profit tax

3.Understand the computation of petroleum profit tax