Official NUC CCMAS syllabus

TAX 213 — Business Taxation I

TAX department course · Nigerian universities

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

• determine the computation of taxation of companies in specialise circumstances, resident and non-resident companies
• define pioneer legislation
• explain the determination, assessment and collection of taxes relating to education
• describe the treatment of taxation in company accounts; and
• compare the relationship between company income tax Act and petroleum profit tax Act

Course contents

Insurance Companies. Unit Trusts, Mergers, Acquisitions. Takeovers and Restructuring. NonResident Companies. Air Transportation and Shipping. Industrial Development (Pioneer Legislation). Banks and other financial institutions. Agricultural Businesses. Education Tax. Persons Chargeable. Determination, assessment and collection of tax.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study TAX 213.

More TAX courses

• TAX 211 · Nigerian Legal System 1
• TAX 212 · Introduction to Taxation 1
• TAX 221 · Nigeria Legal System II
• TAX 222 · Introduction to Taxation II
• TAX 223 · Business Taxation II
• TAX 311 · Revenue Law and practice
• TAX 312 · Management Information System
• TAX 315 · International Taxation I
• TAX 316 · Ethical Issues in Taxation
• TAX 322 · Research Methods in Taxation
• TAX 323 · Company Law
• TAX 324 · International Taxation II