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CGTP-001 pdf
  • Exam Code: CGTP-001
  • Exam Name: Certified Global Tax Practitioner (CGTP)
  • Updated: Sep 03, 2026
  • Q & A: 0 Questions and Answers
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  • Exam Code: CGTP-001
  • Exam Name: Certified Global Tax Practitioner (CGTP)
  • Updated: Sep 03, 2026
  • Q & A: 0 Questions and Answers
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CGTP-001 Testing Engine
  • Exam Code: CGTP-001
  • Exam Name: Certified Global Tax Practitioner (CGTP)
  • Updated: Sep 03, 2026
  • Q & A: 0 Questions and Answers
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GAQM CGTP-001 Exam Syllabus Topics:

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

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