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TAX 213 Miscellaneous Taxation

ND2 levelManagement & Administration11 topics

TAX 213 covers 11 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

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Course outline

The topics this course covers, in teaching order.

  1. Value Added Tax concept and principles
  2. VAT administration in Nigeria
  3. VATable and exempt goods and services
  4. VAT assessment, collection and computation
  5. Input VAT and output VAT
  6. VAT offences and penalties
  7. Withholding Tax concept
  8. Transactions liable to Withholding Tax
  9. Withholding Tax computation
  10. Penalties for non-deduction and non-remittance
  11. Remittance procedures and relevant tax authority

A sample from this course

One topic, as StudyPath teaches it.

Value Added Tax concept and principles

Value Added Tax (VAT) is a consumption tax levied on the value added at each stage of the supply chain. Mastering its concept and principles is essential for the exam because it underpins the calculation of taxable supplies, the application of input tax credits, and the compliance requirements for businesses in Nigeria.

What you get for TAX 213