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GAQM CGTP-001 Exam Syllabus Topics:

SectionObjectives
Topic 1: Advanced Tax Topics- Specialized taxation areas
  • 1. Petroleum profits tax
    • 2. Privatization and commercialization tax effects
      • 3. Tax planning and management
        Topic 2: Tax Audit and Investigation- Audit process and investigation
        • 1. Audit reports and checklists
          • 2. Audit types and procedures
            • 3. Criminal and civil investigation units
              • 4. Tax investigations
                • 5. Tax audits
                  Topic 3: Industrial Development and Corporate Taxation- Tax types and corporate taxation
                  • 1. Education tax
                    • 2. VAT
                      • 3. Personal income tax
                        • 4. Capital gains tax
                          • 5. Stamp duties
                            • 6. Companies income tax
                              • 7. Custom and excise duties
                                Topic 4: Taxation Revenue Authorities and Ethical Issues- Tax fundamentals and administration
                                • 1. Objectives of taxation
                                  • 2. Tax administration basics
                                    • 3. Principles of an ideal tax system
                                      • 4. Taxing power
                                        • 5. Classification of taxes
                                          Topic 5: Tax Planning and Avoidance- Planning strategies
                                          • 1. Client communication
                                            • 2. Tax avoidance
                                              • 3. Tax planning
                                                • 4. Tax evasion distinctions
                                                  Topic 6: Tax Law, Appeals and Legal Framework- Legal and tribunal systems
                                                  • 1. Tax law enforcement
                                                    • 2. Tax tribunals
                                                      • 3. Jurisdiction and appeals
                                                        • 4. Tax offences and penalties
                                                          Topic 7: Capital Gains and Special Taxes- Capital gains taxation
                                                          • 1. Exemptions
                                                            • 2. Administration of CGT
                                                              • 3. Computation of gains
                                                                Topic 8: Tax Assessment, Collection and Compliance- Revenue procedures
                                                                • 1. Collection procedures
                                                                  • 2. Tax reconciliation
                                                                    • 3. Ethical issues
                                                                      • 4. Filing requirements
                                                                        • 5. Assessments
                                                                          Topic 9: Capital Allowances and Corporate Deductions- Depreciation and allowances
                                                                          • 1. Plant and machinery
                                                                            • 2. Capital allowances
                                                                              • 3. Leasing assets
                                                                                Topic 10: Income Taxation and Compliance Rules- Income and exemptions
                                                                                • 1. Partnership taxation
                                                                                  • 2. Exempt income
                                                                                    • 3. Reliefs and allowances
                                                                                      • 4. Chargeable income
                                                                                        Topic 11: Value Added Tax (VAT)- VAT system
                                                                                        • 1. VAT exemptions
                                                                                          • 2. Input VAT and returns
                                                                                            • 3. VAT administration

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