StudyPath

TAX 313 Business Taxation I

HND1 levelManagement & Administration14 topics

TAX 313 covers 14 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. Companies’ Income Tax
  2. Allowable and Disallowable Expenses
  3. Capital Allowance Computation
  4. Computation of Company Income Tax
  5. Education Tax
  6. Persons Chargeable to Education Tax
  7. Assessment, Collection and Administration of Education Tax
  8. Objections and Appeal Procedures
  9. Relationship of Education Tax with CITA and PPTA
  10. Taxation of Specialized Companies
  11. Insurance Companies and Unit Trusts
  12. Mergers, Acquisitions, Takeovers and Restructuring
  13. Non-Resident Companies, Air Transportation and Shipping
  14. Pioneer Legislation, Banks, Financial Institutions and Agricultural Businesses

A sample from this course

One topic, as StudyPath teaches it.

Companies’ Income Tax

Companies’ Income Tax is the core of the corporate tax regime, determining how profits earned by a company are taxed. Mastering the calculation of taxable income, allowable deductions, tax rates, and the treatment of specific items such as capital allowances and tax credits is vital for the NUC CCMAS, NBTE, and NCCE exams.

What you get for TAX 313