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