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  • 20 Marks

ATP – Feb 2016 – L2 – Q4 – Transaction Value and Goods Classification

Explain transaction value and distinguish between identical and similar goods for customs purposes under PNDCL 330.

a). Section 30 of the Customs, Excise and Preventive Service (Management) Law, 1993 (P.N.D.C.L. 330), as amended provides, among other things, that the transaction value of an item is to be used for Customs purposes.

i) What is “transaction value”? (3 marks)

ii) Distinguish between “identical goods” and “similar goods” in the ascertainment of transaction value. (8 marks)

b). In what circumstances shall excise duty not be paid on goods as provided for in section 57(2) of Customs, Excise and Preventive Service (Management) Law, 1993 (P.N.D.C.L. 330), as amended. (9 marks)

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  • 20 Marks

ATP – Aug 2015 – L2 – Q5 – Tax Compliance Framework

List three circumstances where filing a Return of Income is not required under the Internal Revenue Act.

(a). Mr. Tanko Alhassan is the Head of Customer Service Department of Saabhot Company Limited. The following information is extracted from his Tax Return for 2014 year of assessment.

GH¢
Basic salary (2014) 144,000.00
Responsibility allowance 3,600.00
Professional allowance 2,500.00
House-Help allowance 2,800.00
Entertainment allowance 4,500.00

Mr. Tanko Alhassan was paid a bonus of GH¢45,800.00 by his employer on 27th February 2015 in respect of his performance for the year 2014. He uses his own private car for official duties for which he was given a monthly reimbursable fuel allowance of GH¢1,000.00. He is a divorcee with two children who attends Christ the King Junior High School in Accra. As part of the company’s policy to support brilliant children, each of Mr. Tanko Alhassan’s children are on an annual educational bursary of GH¢3,000.00.

He contributes 5.5% of his salary to the Social Security Scheme and an additional 5% to a Staff Provident Fund Scheme under the National Pensions Act, 2008 (Act 766). His employer, Saabhot Company Limited contributes on his behalf 13% and 5% of his salary to the Social Security Scheme and the Staff Provident Fund Scheme respectively.

You are required to compute the tax liability of Mr. Tanko Alhassan for the 2014 year of assessment.

(b). Under section 72 of the Internal Revenue Act, 2000 (Act 592) as amended, persons are generally required to furnish Returns of Income to the Ghana Revenue Authority. Except as may be required by the Commissioner-General by notice in writing that a person files a return, the Internal Revenue Act, 2000 (Act 592) as amended, provides exception from filing of Return of Income.

You are required to indicate only three circumstances where the filing of a Return of Income is not required under the Internal Revenue Act, 2000 (Act 592) as amended.

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  • 20 Marks

ATP – Aug 2015 – L2 – Q1 – Income Tax Computation

Advise on tax implications of church income and pastoral allowances under Ghana tax laws.

(a). The Pastoral Council of the Church of Soul Resurrection has approached you as a tax consultant for tax advice on the operations of the Church, including allowances paid to the Pastors and other Reverend Ministers. You are informed that the income of the Church is from donations, offertories and tithes from its congregants which are used towards charitable causes in the community and the upkeep of the Church. You are also informed that the Church was registered as a company limited by guarantee under the Companies Act, 1963 (Act 179) as amended.

You are required to write a memorandum (since you also double as a member of the Pastoral Council) to the Chairman of the Pastoral Council of the Church of Soul Resurrection to explain the tax implications of the income of the Church and the allowances paid to the Pastors and other Reverend Ministers. Please note that your advice should be based on the provisions of the tax laws of Ghana.

(b). Under Section 20 of the Value Added Tax Act, 2013 (Act 870), “supply of goods” means an arrangement under which the owner of goods parts with possession of the goods, by way of sale, barter, lease, transfer, exchange, gift or similar disposition; and

“supply of services” means a supply which is not a supply of goods or money, and in the nature of the performance of services for another person; the making available of a facility or advantage; or tolerating a situation or refraining from doing an activity.”

With reference to the above quotation, you are required to indicate the activities that do not constitute supply of goods or services under the Value Added Tax Act, 2013 (Act 870).

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  • 15 Marks

TAX – Nov 2023 – L2 – Q5 – Tax Administration and Enforcement

Explain stamp duty exemptions, electronic document receipt, duties on contracts, and electronic money transfer levies.

Stamp duties are duties basically on instruments (defined to include written document). Stamp duties are governed by Stamp Duties Act Cap. S8 LFN 2004 (as amended), which provides for the levying of duties on certain matters specified in the Act, effective April 1, 1993.

a. Explain THREE instruments exempted from stamp duties. (3 Marks)
b. Describe when electronic documents are considered received in Nigeria. (3 Marks)
c. Discuss duty on contracts. (3 Marks)
d. Explain the electronic money transfer levy. (6 Marks)

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  • 20 Marks

TAX – May 2024 – L2 – SA – Q4 – Cost-Volume-Profit (CVP) Analysis

Compute minimum tax liability for Pkikan Nigeria Ltd and discuss exemptions and basis.

Pkikan Nigeria Limited has been in business for several years and prepares accounts annually to December 31. The following data is available for the year ended December 31, 2021:

Description Amount (N’000)
Turnover 1,300
Cost of Sales (400)
Gross Profit 900
Less: Total Expenses (1,100)
Net Loss for the Year (200)

Additional information:

You were informed that:
(ii) After the review of the company‟s accounting records, N400,000 meant for the Managing Director of the company was erroneously included in the turnover for the year.
(iii) The issued share capital of the business was N1.8 million, out of which, the shareholders representing N300,000 are yet to pay the final call.
(iv) The net assets of the company was N850,000.
(v) There was a loss brought forward of N210,000 relating to the previous year ofassessment and the agreed capital allowance with the Revenue was N385,000.

Required:
a. Compute the minimum tax liability for the assessment year. (14 Marks)
b. Explain the reasons for calculating minimum tax liability. (3 Marks)
c. Identify companies exempt from minimum tax liability calculations. (3 Marks)

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  • 12 Marks

TAX – Nov 2020 – L1 – SA – Q5b – Taxation of Specialized Businesses

State six categories of properties exempted from land use charge in Lagos State.

In 2018, the Lagos State Government promulgated the Land Use Charge Law to provide for the consolidation of property and land-based charges and make provisions for the levying and collection of land use charge in the state and for connected purposes.

Section 12 (1) of the Land Use Charge Law, 2018, of Lagos State, provides for the exemption of specified categories of properties from the payment of land use charge.

Required:
State SIX categories of properties exempted from land use charge.
(12 Marks)

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  • 10 Marks

PSA&F – Nov 2019 – L2 – Q3a – Pension Accounting in the Public Sector

Identifies two categories of persons exempted from the contributory pension scheme and discusses three deficiencies of the scheme.

In accordance with Section 2(1-2) of the Pension Act 2014, both the public and private sectors’ pension schemes are now contributory. The employers and employees are expected to contribute a minimum of 18% in aggregate towards the retirement of the employees. The rate is subject to review as may be agreed between the employer and employees.

Required:

  • Identify TWO categories of persons exempted from the scheme.
  • Discuss THREE deficiencies of the scheme.

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  • 1 Marks

TAX – May 2021 – L1 – SA – Q10 – Value Added Tax (VAT)

Multiple-choice question identifying who is not considered a vatable person under Nigerian tax law.

Which of the following is NOT a vatable person?
A. A firm
B. A limited liability company
C. A sole trader
D. An individual
E. A public educational institution

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  • 5 Marks

FR – May 2020 – L2 – Q5d – Consolidated Financial Statements

Explain the concept of consolidated financial statements and identify exemptions from preparing them.

d) IFRS 10: Consolidated Financial Statements outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate other entities it controls. The control principle in IFRS 10 sets out the following three elements of control: power over the investee; exposure, or rights, to variable returns from involvement with the investee; and the ability to use power over the investee to affect the amount of those returns.

i) What are Consolidated Financial Statements? (1 mark)

ii) Identify FOUR (4) circumstances under which a company may gain control over another company but will not be allowed to prepare consolidated financial statements. (4 marks)

 

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  • 15 Marks

TAX – May 2019 – L2 – Q5 – Withholding Tax (WHT)

Calculate withholding tax credits, determine claim periods, and discuss compliance requirements.

Oloriogun Logistics Limited renders consultancy services to newspaper publishing companies in Nigeria. All the publishers are limited liability companies which deduct appropriate withholding taxes from all consultancies and remit to relevant tax authorities within the time limit specified by the law. Oloriogun Logistics Limited makes up its accounts to December 31 each year and suffered withholding tax on the invoices raised for specific dates as follows:

Date of Remittance Month of Transaction Invoice Number Amount (N)
19/2/2015 Jan. 2015 002/01 350,000
19/3/2015 Feb. 2015 003/02 670,000
20/4/2015 March 2015 004/03 810,000
20/5/2015 April 2015 005/04 305,000
19/6/2015 May 2015 006/05 295,000
20/8/2015 June 2015 008/07 922,000
21/9/2015 Aug. 2015 009/08 270,000
21/10/2015 Sept. 2015 010/09 195,000
20/11/2015 Oct. 2015 011/10 408,000
21/12/2015 Nov. 2015 012/11 495,000
21/01/2016 Dec. 2015 012/12 396,000
21/03/2016 Jan. & Feb. 2016 01/02 1,649,000

Withholding tax credit notes on the above invoices were forwarded to Diederik Logistics Limited, but the accountant was confused as to which year of assessment to claim these tax credits.

Required:
(a) Calculate the withholding tax credits for each of the above invoices. (6 Marks)
(b) Determine the total amount of withholding tax credits to be claimed for each year of assessment. (3 Marks)
(c) What is the due date for remitting withholding tax returns to the tax authority mentioned in (b) above? (1 Mark)
(d) State three transactions exempted from withholding tax in Nigeria. (3 Marks)
(e) List four distinct groups referred to as agents of the government for the collection and remittance of withholding tax in Nigeria. (2 Marks)

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  • 20 Marks

ATP – Feb 2016 – L2 – Q4 – Transaction Value and Goods Classification

Explain transaction value and distinguish between identical and similar goods for customs purposes under PNDCL 330.

a). Section 30 of the Customs, Excise and Preventive Service (Management) Law, 1993 (P.N.D.C.L. 330), as amended provides, among other things, that the transaction value of an item is to be used for Customs purposes.

i) What is “transaction value”? (3 marks)

ii) Distinguish between “identical goods” and “similar goods” in the ascertainment of transaction value. (8 marks)

b). In what circumstances shall excise duty not be paid on goods as provided for in section 57(2) of Customs, Excise and Preventive Service (Management) Law, 1993 (P.N.D.C.L. 330), as amended. (9 marks)

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  • 20 Marks

ATP – Aug 2015 – L2 – Q5 – Tax Compliance Framework

List three circumstances where filing a Return of Income is not required under the Internal Revenue Act.

(a). Mr. Tanko Alhassan is the Head of Customer Service Department of Saabhot Company Limited. The following information is extracted from his Tax Return for 2014 year of assessment.

GH¢
Basic salary (2014) 144,000.00
Responsibility allowance 3,600.00
Professional allowance 2,500.00
House-Help allowance 2,800.00
Entertainment allowance 4,500.00

Mr. Tanko Alhassan was paid a bonus of GH¢45,800.00 by his employer on 27th February 2015 in respect of his performance for the year 2014. He uses his own private car for official duties for which he was given a monthly reimbursable fuel allowance of GH¢1,000.00. He is a divorcee with two children who attends Christ the King Junior High School in Accra. As part of the company’s policy to support brilliant children, each of Mr. Tanko Alhassan’s children are on an annual educational bursary of GH¢3,000.00.

He contributes 5.5% of his salary to the Social Security Scheme and an additional 5% to a Staff Provident Fund Scheme under the National Pensions Act, 2008 (Act 766). His employer, Saabhot Company Limited contributes on his behalf 13% and 5% of his salary to the Social Security Scheme and the Staff Provident Fund Scheme respectively.

You are required to compute the tax liability of Mr. Tanko Alhassan for the 2014 year of assessment.

(b). Under section 72 of the Internal Revenue Act, 2000 (Act 592) as amended, persons are generally required to furnish Returns of Income to the Ghana Revenue Authority. Except as may be required by the Commissioner-General by notice in writing that a person files a return, the Internal Revenue Act, 2000 (Act 592) as amended, provides exception from filing of Return of Income.

You are required to indicate only three circumstances where the filing of a Return of Income is not required under the Internal Revenue Act, 2000 (Act 592) as amended.

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  • 20 Marks

ATP – Aug 2015 – L2 – Q1 – Income Tax Computation

Advise on tax implications of church income and pastoral allowances under Ghana tax laws.

(a). The Pastoral Council of the Church of Soul Resurrection has approached you as a tax consultant for tax advice on the operations of the Church, including allowances paid to the Pastors and other Reverend Ministers. You are informed that the income of the Church is from donations, offertories and tithes from its congregants which are used towards charitable causes in the community and the upkeep of the Church. You are also informed that the Church was registered as a company limited by guarantee under the Companies Act, 1963 (Act 179) as amended.

You are required to write a memorandum (since you also double as a member of the Pastoral Council) to the Chairman of the Pastoral Council of the Church of Soul Resurrection to explain the tax implications of the income of the Church and the allowances paid to the Pastors and other Reverend Ministers. Please note that your advice should be based on the provisions of the tax laws of Ghana.

(b). Under Section 20 of the Value Added Tax Act, 2013 (Act 870), “supply of goods” means an arrangement under which the owner of goods parts with possession of the goods, by way of sale, barter, lease, transfer, exchange, gift or similar disposition; and

“supply of services” means a supply which is not a supply of goods or money, and in the nature of the performance of services for another person; the making available of a facility or advantage; or tolerating a situation or refraining from doing an activity.”

With reference to the above quotation, you are required to indicate the activities that do not constitute supply of goods or services under the Value Added Tax Act, 2013 (Act 870).

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  • 15 Marks

TAX – Nov 2023 – L2 – Q5 – Tax Administration and Enforcement

Explain stamp duty exemptions, electronic document receipt, duties on contracts, and electronic money transfer levies.

Stamp duties are duties basically on instruments (defined to include written document). Stamp duties are governed by Stamp Duties Act Cap. S8 LFN 2004 (as amended), which provides for the levying of duties on certain matters specified in the Act, effective April 1, 1993.

a. Explain THREE instruments exempted from stamp duties. (3 Marks)
b. Describe when electronic documents are considered received in Nigeria. (3 Marks)
c. Discuss duty on contracts. (3 Marks)
d. Explain the electronic money transfer levy. (6 Marks)

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  • 20 Marks

TAX – May 2024 – L2 – SA – Q4 – Cost-Volume-Profit (CVP) Analysis

Compute minimum tax liability for Pkikan Nigeria Ltd and discuss exemptions and basis.

Pkikan Nigeria Limited has been in business for several years and prepares accounts annually to December 31. The following data is available for the year ended December 31, 2021:

Description Amount (N’000)
Turnover 1,300
Cost of Sales (400)
Gross Profit 900
Less: Total Expenses (1,100)
Net Loss for the Year (200)

Additional information:

You were informed that:
(ii) After the review of the company‟s accounting records, N400,000 meant for the Managing Director of the company was erroneously included in the turnover for the year.
(iii) The issued share capital of the business was N1.8 million, out of which, the shareholders representing N300,000 are yet to pay the final call.
(iv) The net assets of the company was N850,000.
(v) There was a loss brought forward of N210,000 relating to the previous year ofassessment and the agreed capital allowance with the Revenue was N385,000.

Required:
a. Compute the minimum tax liability for the assessment year. (14 Marks)
b. Explain the reasons for calculating minimum tax liability. (3 Marks)
c. Identify companies exempt from minimum tax liability calculations. (3 Marks)

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  • 12 Marks

TAX – Nov 2020 – L1 – SA – Q5b – Taxation of Specialized Businesses

State six categories of properties exempted from land use charge in Lagos State.

In 2018, the Lagos State Government promulgated the Land Use Charge Law to provide for the consolidation of property and land-based charges and make provisions for the levying and collection of land use charge in the state and for connected purposes.

Section 12 (1) of the Land Use Charge Law, 2018, of Lagos State, provides for the exemption of specified categories of properties from the payment of land use charge.

Required:
State SIX categories of properties exempted from land use charge.
(12 Marks)

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  • 10 Marks

PSA&F – Nov 2019 – L2 – Q3a – Pension Accounting in the Public Sector

Identifies two categories of persons exempted from the contributory pension scheme and discusses three deficiencies of the scheme.

In accordance with Section 2(1-2) of the Pension Act 2014, both the public and private sectors’ pension schemes are now contributory. The employers and employees are expected to contribute a minimum of 18% in aggregate towards the retirement of the employees. The rate is subject to review as may be agreed between the employer and employees.

Required:

  • Identify TWO categories of persons exempted from the scheme.
  • Discuss THREE deficiencies of the scheme.

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  • 1 Marks

TAX – May 2021 – L1 – SA – Q10 – Value Added Tax (VAT)

Multiple-choice question identifying who is not considered a vatable person under Nigerian tax law.

Which of the following is NOT a vatable person?
A. A firm
B. A limited liability company
C. A sole trader
D. An individual
E. A public educational institution

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  • 5 Marks

FR – May 2020 – L2 – Q5d – Consolidated Financial Statements

Explain the concept of consolidated financial statements and identify exemptions from preparing them.

d) IFRS 10: Consolidated Financial Statements outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate other entities it controls. The control principle in IFRS 10 sets out the following three elements of control: power over the investee; exposure, or rights, to variable returns from involvement with the investee; and the ability to use power over the investee to affect the amount of those returns.

i) What are Consolidated Financial Statements? (1 mark)

ii) Identify FOUR (4) circumstances under which a company may gain control over another company but will not be allowed to prepare consolidated financial statements. (4 marks)

 

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  • 15 Marks

TAX – May 2019 – L2 – Q5 – Withholding Tax (WHT)

Calculate withholding tax credits, determine claim periods, and discuss compliance requirements.

Oloriogun Logistics Limited renders consultancy services to newspaper publishing companies in Nigeria. All the publishers are limited liability companies which deduct appropriate withholding taxes from all consultancies and remit to relevant tax authorities within the time limit specified by the law. Oloriogun Logistics Limited makes up its accounts to December 31 each year and suffered withholding tax on the invoices raised for specific dates as follows:

Date of Remittance Month of Transaction Invoice Number Amount (N)
19/2/2015 Jan. 2015 002/01 350,000
19/3/2015 Feb. 2015 003/02 670,000
20/4/2015 March 2015 004/03 810,000
20/5/2015 April 2015 005/04 305,000
19/6/2015 May 2015 006/05 295,000
20/8/2015 June 2015 008/07 922,000
21/9/2015 Aug. 2015 009/08 270,000
21/10/2015 Sept. 2015 010/09 195,000
20/11/2015 Oct. 2015 011/10 408,000
21/12/2015 Nov. 2015 012/11 495,000
21/01/2016 Dec. 2015 012/12 396,000
21/03/2016 Jan. & Feb. 2016 01/02 1,649,000

Withholding tax credit notes on the above invoices were forwarded to Diederik Logistics Limited, but the accountant was confused as to which year of assessment to claim these tax credits.

Required:
(a) Calculate the withholding tax credits for each of the above invoices. (6 Marks)
(b) Determine the total amount of withholding tax credits to be claimed for each year of assessment. (3 Marks)
(c) What is the due date for remitting withholding tax returns to the tax authority mentioned in (b) above? (1 Mark)
(d) State three transactions exempted from withholding tax in Nigeria. (3 Marks)
(e) List four distinct groups referred to as agents of the government for the collection and remittance of withholding tax in Nigeria. (2 Marks)

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