GAQM CGTP-001 : Certified Global Tax Practitioner (CGTP)

  • Exam Code: CGTP-001
  • Exam Name: Certified Global Tax Practitioner (CGTP)
  • Updated: Sep 05, 2026     Q & A: 0 Questions and Answers

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GAQM CGTP-001 Exam Syllabus Topics:

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

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