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GAQM CGTP-001 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Tax Audit and Investigation | - Audit Programme - Types of Tax Process - Tax Audits |
| Topic 2: Tax Appeal Tribunal and Tax Laws | - Criminal Prosecution - Jurisdiction of Tribunal - Constitution of Tribunal |
| Topic 3: Revenues Power of Enquiries | - Collection Procedures - Assessments - Filing Requirements |
| Topic 4: Industrial Development | - Companies Income Tax - Personal Income Tax - VAT |
| Topic 5: Capital Allowances | - Qualifying Expenditure - Allowances Rates |
| Topic 6: Taxation of Incomes, Offences and Penalties | - Income Tax Returns - Offences and Penalties - Chargeable Incomes |
| Topic 7: Taxation Revenue Authorities and Ethical Issues | - Introduction to Tax Administration - Classification of Taxes - Principles of an Ideal Tax System - Objectives of Taxation |
| Topic 8: Tax Planning and Tax Avoidance | - Tax Planning - Communication with Clients - Tax Avoidance vs Evasion |
| Topic 9: Capital Gains Tax | - Exemptions from Chargeable Gains - Computation of Chargeable Gains |
| Topic 10: Value Added Tax | - Input VAT & VAT Returns - Exempt Goods and Services - Withholding Tax |
