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Module 1: Understanding the Nigeria Tax Act 2025 and Computing Personal Income Tax
You will be able to explain why Nigeria's tax laws were reformed and what the 2025 Acts change, work out an individual's chargeable income and compute personal income tax payable using the new rates.
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1.1 Overview of the Nigeria Tax Act 2025
29:07
1.2 The Need for Tax Reform in Nigeria
01:04:20
1.3 Q&A: Withholding Tax, VAT, Exemptions and When to Charge Them
25:59
1.4 Ascertainment of Chargeable Income: Introduction
00:26
1.5 Q&A: Ascertainment of Chargeable Income
29:48
1.6 Individual Income Tax Rates with Illustrations
43:22
1.7 Personal Income Tax Computation: Illustration 1
27:13
1.8 Personal Income Tax Computation: Illustration 2
32:56
1.9 Q&A: Personal Income Tax Illustrations
50:50
1.10 Practice Question: Determining Tax Payable
23:38
1.11 Solution: Determining Tax Payable
16:49
Module 1 Quiz: The New Tax Act and Personal Income Tax
00:20:00
Module 2: Applying Personal Income Tax, PAYE and Withholding Tax
You will be able to apply personal income tax to employees and self-employed people, run PAYE, and calculate and account for withholding tax alongside VAT.
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2.1 Personal Income Tax and Taxation of the Self-Employed
10:27
2.2 Pay As You Earn (PAYE)
10:02
2.3 Withholding Tax: Key Principles
48:04
2.4 Relationship Between VAT and Withholding Tax
02:19
2.5 Practice Question: Withholding Tax
22:08
2.6 Solution: Withholding Tax
30:03
2.7 Q&A: Personal Income Tax, PAYE and Withholding Tax
49:41
Module 2 Quiz: PIT, PAYE and Withholding Tax
00:20:00
Module 3: Value Added Tax (VAT) Under the Nigeria Tax Act 2025
You will be able to decide when VAT applies, value taxable supplies, claim input VAT, apply the reverse charge and work out the VAT payable for a period.
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3.1 VAT Overview
04:16
3.2 Introduction to VAT and How It Applies
22:38
3.3 Q&A: VAT Basics
19:48
3.4 VAT Threshold, Taxable Supplies and Exported Services
17:43
3.5 VAT Agents, VAT on Commission and VAT on Imports
08:04
3.6 Time of Supply
11:44
3.7 VAT on Discounts, Advertisements by Non-Residents and Remission by Enterprises
17:15
3.8 Value of Taxable Supplies, VAT Withholding, Input VAT and Reverse Charge
31:01
3.9 Conditions for Claiming Input VAT and VATable Products
39:46
3.10 Small Companies and VAT
02:40
3.11 Determining VAT Payable
23:14
3.12 Fiscalisation of Supplies for VAT
15:06
3.13 Exempt Supplies and Zero-Rated Supplies
56:02
Module 3 Quiz: Value Added Tax
00:20:00
Module 4: Tax Offences, Penalties, Tax Administration and Filing on TaxPro Max
You will be able to identify tax offences and penalties, understand desk reviews and investigations, and file VAT and WHT returns on TaxPro Max.
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4.1 Tax Offences and Penalties
34:40
4.2 Q&A: Offences, Penalties and Tax Compliance
01:59:48
4.3 Deferred VAT Liabilities, Desk Reviews, Tax Investigations and Tax Management
42:38
4.4 Demo: Filing VAT Returns on TaxPro Max
13:15
4.5 Demo: Filing WHT Returns on TaxPro Max
03:31
Module 4 Quiz: Penalties, Tax Administration and Filing
00:20:00
Module 5: Computing Company Income Tax and Capital Allowances
You will be able to adjust accounting profit for tax, separate allowable from disallowable expenses, compute capital allowances and prepare a full company income tax computation.
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5.1 Introduction to Company Income Tax (CIT)
01:24:37
5.2 Determining Adjusted Profit
09:20
5.3 Disallowable Expenses (Section 21)
55:17
5.4 Classifying Allowable and Disallowable Expenses
01:50:53
5.5 Company Income Tax Computation
55:39
5.6 Capital Allowance Computation
32:33
5.7 Capital Allowances and Fixed Asset Schedule Computation
01:59:08
Module 5 Quiz: Company Income Tax and Capital Allowances
00:20:00
Module 6: Applying the Withholding Tax Regulations
You will be able to explain the legal framework for deducting tax at source and apply the 2024 Withholding Tax Regulations to real transactions.
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6.1 Understanding Deduction of Tax at Source
25:33
6.2 Withholding Tax Illustration
58:07
6.3 The Legal Framework for Withholding Tax
13:11
6.4 The Withholding Tax Regulations in Detail
01:01:15
6.5 Q&A: Withholding Tax Regulations
01:54:47
Module 6 Quiz: Withholding Tax Regulations
00:20:00
Module 7: Final Assessment and Certification
Complete the final test and case study assessment to earn your certificate.
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Assessment
00:30:00
New Tax Act 2025: Nigeria Tax Act Practical Course

Taxation of Individuals

Residence and Non residence ?

Legal framework for Taxation of individuals

chargeable persons

Relevant tax authorities

 

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