TAX AUDIT AND INVESTIGATION
Registrations are closed
Live-Online Training: N145,125
Classroom Training: N220,375
3 - 4 participants: 5% discount
5 or more participants: 10% discount
(Available also for Customised Training by Duration, Venue & Fee)
Course Contents
DAY ONE
- The Tax Authorities in Nigeria
- Federal
- State
- Local
- Joint Tax Board
- Differentiating Auditing from Investigating
- Audit triggers and Investigation triggers
- Approaches and processes
- Tax planning and Tax evasion
- The Company Income Tax Law
- Constitutional obligations and responsibilities
- Personal and corporate tax status
- Registration of Taxpayers
- Tax Assessment, Reliefs, Penalties, Charges
- Taxation of Expatriates
- Residence Rule of Taxpayers.
DAY TWO
- Tax Audit Process
- Audit period
- Notication
- the Preparation
- Computations, Filing Returns, Reliefs and Penalties
- Personal Income Tax and Pay As You Earn
- Value Added Tax (VAT)
- Withholding Tax (WHT)
- Education Tax
- Company Income Tax
- Allowances
- Personal allowances
- Capital allowance
- Investment allowance
- Loss relief
- Minimum tax
- Individual and Corporate Tax Clearance
- Procedures for Objections
- Tax Appeal.
DAY THREE
- Triggers for Tax Investigation
- Tax Investigation Process
- The Tax Monitoring Agents
- Significance of Impeccable Record Keeping
- Powers of Tax Authorities for Third Party Information
- An Understanding of Tax Implication of Transactions