TAX 424 Tax Practice II

HND2 levelManagement & Administration12 topics

TAX 424 covers 12 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

Study TAX 424 on StudyPath

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Course outline

The topics this course covers, in teaching order.

Company income tax system
Tax administration bodies and functions
Chargeable and exempt company income
Withholding tax on rent, interest and dividend
Basis of assessment for company income
Commencement, change of accounting date and cessation
Relief for business losses
Capital allowance provisions
Capital allowance on transfers, mergers and acquisitions
Capital allowance on disposal and hire purchase assets
Education tax administration and computation
Company income tax deductions and minimum tax

A sample from this course

One topic, as StudyPath teaches it.

Company income tax system

The company income tax system in Nigeria is governed by the Companies Income Tax Act and the Income Tax Act. Students must master the calculation of taxable income, the application of tax rates, the treatment of deductions, and the filing requirements for companies. These concepts are critical for the NUC CCMAS/ NBTE/NCCE exams because they form the basis of most tax‑practice questions.

What you get for TAX 424

Every topic above, split into sessions and dated against your exam.
Practice questions per session, with answers that explain themselves.
Offline reading — the whole course is a few hundred KB on your phone.
An AI tutor that answers questions using this course's own material.

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