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This course is designed to equip the recipient with knowledge and rationale for determining the income of a business subject to tax and understand why some expenses are allowed while others are not allowed as deductions for tax purposes.

This course is the first part in the “BUSINESS INCOME TAXATION” series.

Some of the topics that will be covered in this course include;

1. Taxation of Business Income.
2. Determining business chargeable income subject to tax.
3. Deductibility of allowable expenses.
4. Filing Tax-Returns and associated penalties.

The learner should also take note that applicability & relevance of this tax content is based on the current fiscal year in which the course content is being rolled out. Amendments usually take place annually.

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