AIM: The aim of the course is to help the learner become reasonably well-informed about financial accounting. It will also enable you to have the knowledge and skill of analyzing, computing and assessing different organizations for taxation purposes.
OBJECTIVES: To enable the students to know all the relevant enactments and legislations in relation to assessment and taxation in Nigeria, know the rationale behind imposition of taxation in Nigeria, explain the term “tax investigation”, describe the stages of tax investigation, explain the jurisdiction of tax appeal tribunals, differentiate between withholding tax and value added tax etc.
TARGET AUDIENCE: Policy makers in Ministry of Finance, Tax Administrators, and Tax Practitioners etc.
- Tax Audit/Investigation and Planning
- Controlling and recording Investigation
- Audit evidence and legal perspective
- Offences and penalties
Abdulrazaq, M. T. (Prof.) - Principles and Practice of Tax Planning and Management in Nigeria (Batay Law Publications)
Dr. Olateju Somorin - Teju Tax Series
Fasoto, Foluso - Nigerian Tax Companion (Hortosaf Associates Ltd)
Ojo, Seyi - Fundamental Principles of Nigerian Tax (Sagibra Tax Publications)
Arogundade, J. A. - Nigerian Income Tax and Its International Dimension (Spectrum Books Limited)
Soyode, L. & Kajola, S. O. - Taxation: Principles and Practice in Nigeria
Oni, I. O. - Nigerian Companies Income Tax: Law & Practice
Ochei, B. B. - The Nigerian Taxman’s Book
CITN - Nigerian Tax Guide and Statutes