Week 1 – Introduction & Foundations of the Tax Reform

• Orientation and Introduction to Tax Coaching
• Overview of Nigeria’s 2025 Tax Reform Agenda
• Objectives and Applications of the Four Acts (NTA, NTAA, NRSA, JRBA)
• Taxation Authorities in Nigeria (FIRS, SIRS, LG Revenue Committees, JRB)
• Key repealed laws and transition arrangements
• Learning Activity: Mapping old vs new law (Finance Acts vs NTA 2025)
• Case Study: Why Nigeria moved from fragmented tax laws to a consolidated framework

Week 2 – Income Tax Fundamentals

• Personal Income Tax (PIT) overview
• Corporate Income Tax (CIT) overview
• Imposition of tax, chargeability, and scope of income (NTA ss.3–5)
• Self-assessment and filing procedures
• Taxable and non-taxable income
• Deductions, reliefs, and allowances
• Special Topic: Writing Tax Opinion Letters
• Case Study: Common Income tax scenarios

Week 3 – Value Added Tax (VAT) & Other Indirect Taxes

• Introduction to VAT (NTA Ch. 6, ss.144–158)
• VAT registration and compliance requirements
• Computation of VAT – input and output tax
• Excise duties and customs duties
• Fiscalisation of supplies for VAT
• Special Topic: Responding to Tax Authorities’ Queries
• Case Study: VAT compliance and disputes

Week 4 – Taxation of SMEs and Informal Sector

• Tax compliance for SMEs (including presumptive taxation – s.29 NTA)
• Tax incentives for SMEs
• Record-keeping and documentation
• Tax planning strategies for SMEs
• Common pitfalls and how to avoid them
• Special Topic: Interpreting Tax Laws for SMEs and Companies
• Case Study: Tax issues faced by SMEs in Nigeria

Week 5 – Ascertainment of Profits, Audits & Investigations

• Allowable vs disallowable deductions (NTA ss.20–21)
• Basis periods, cessation, and continuity rules (NTA ss.22–26)
• Presumptive taxation compliance
• Overview of tax audits and investigations
• Preparing for a tax audit and responding to queries
• Special Topic: Analysis of Selected Nigerian Tax Cases
• Case Study: Practical audit scenarios and outcomes

Week 6 – International Taxation & Cross-Border Issues

• Basics of International Taxation
• Double Taxation Agreements (NTA Ch. 4, ss.120–123)
• Transfer Pricing and related-party transactions (NTA s.192)
• Cross-border transactions and tax implications
• Practical issues in international taxation
• Special Topic: Preparation of Transfer Pricing Documentation
• Case Study: International tax challenges (e.g., offshore subsidiaries, royalties, service fees)

Week 7 – Tax Planning & Risk Management

• Tax planning techniques under NTA 2025
• Tax incidence principles – residence vs source
• Tax risk management and mitigation
• Utilising tax incentives and reliefs (NTA Ch. 8, ss.163–184)
• Effective compliance strategies for businesses
• Special Topic: Case Studies in Tax Planning
• Case Study: Tax planning strategies in practice (SMEs vs large corporates)

Week 8 – Sector-Specific Taxation Issues

• Oil and Gas Taxation (Hydrocarbon Tax vs Petroleum Profits Tax – NTA Ch. 3)
• Taxation in the Financial Services Sector
• Telecommunications and Digital Economy
• Manufacturing and Industrial Sectors
• Emerging sectors (fintech, e-commerce, digital services)
• Special Topic: Responding to Tax Authorities’ Queries in sector audits
• Case Study: Sector-specific tax issues and resolutions

Week 9 – Tax Technology & Digital Taxation

• Introduction to tax technology in Nigeria
• Digitalisation of tax administration (TaxPro-Max, fiscalisation systems)
• E-filing and digital tax payment systems
• Blockchain and its impact on tax compliance
• Future trends in tax technology (AI, data analytics in tax)
• Special Topic: E-filing compliance checklist
• Case Study: Implementation challenges of digital taxation

Week 10 – Tax Policy & Administration

• Understanding tax policy formulation
• Role of tax in economic development
• Nigeria Tax Administration Act (returns, assessments, enforcement powers)
• Tax administration challenges in Nigeria
• Policy recommendations for improving compliance.
• Interactive Session: Policy debate on VAT, consumption taxes, and tax incentives
• Special Topic: Interpreting Tax Laws for policy impact
• Case Study: Tax policy impacts and administrative challenges

Week 11 – Ethics & Professional Conduct in Tax Practice

• Ethical issues in tax practice
• Professional standards and responsibilities (CITN, IFAC guidelines)
• Handling conflicts of interest in practice
• Maintaining integrity and transparency with taxpayers & authorities
• Confidentiality and secrecy provisions (NTAA & NRSA)
• Special Topic: Case Studies on Ethical Dilemmas
• Case Study: Ethical scenarios in Nigerian tax practice

Week 12 – Dispute Resolution, Offences & Final Assessment

• Dispute resolution mechanisms (Tax Appeal Tribunal, Office of the Tax Ombud, MAPs, DTAs)
• Offences & penalties under NTAA and NTA (failure to register, file, deduct, remit)
• Confidentiality and secrecy rules
• Learning Activity: Mock Tax Appeal Tribunal simulation
• Case Study: False VAT refund claim – consequences and penalties