Official NUC CCMAS syllabus

ACC 305 — Taxation I

ACC department course · Nigerian universities

What you'll be able to do (official learning outcomes)

• explain the administrative structure of tax system in Nigeria
• apply the tax rules and regulations in computing tax liabilities relating to individual and partnership; and
• discuss the tax procedures covering assessments, appeals, collection and filing of tax returns

Course contents

The objectives, types, principles, and basic concepts of taxation. Nigeria system of income tax administration and policy. Roles, functions, compositions and powers of relevant tax authorities such as Local Government Revenue Committee, State Board of Internal Revenue, Joint State Revenue Committee, Federal Inland Revenue Service, Joint…

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ACC 305.

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