Subject: TAXATION

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TAX – Nov 2023 – L2 – Q7 – Tax Administration and Enforcement

Reasons for business cessation, computation of net terminal adjusted profit, and assessable profits

Question

Raposa Nigeria Limited, a company located in Sambisa Forest, Kutunwegi State of Nigeria, commenced operations on November 1, 2017. The accounting year-end was September 30. Due to government policy restricting rice importation, the business’s going concern was threatened, leading the Board of Directors to decide to cease operations on December 31, 2022.

The adjusted profits for the relevant periods are as follows:

Period	Adjusted Profit (N)
Period to September 30, 2019	2,100,000
Year ended September 30, 2020	2,400,000
Year ended September 30, 2021	3,640,000
Year ended September 30, 2022	6,300,000
Period to December 31, 2022	500,000

Additional Information:

A bad debt of N120,000, written off in the 2020 assessment year, was recovered in October 2021.
N20,000 was spent to recover this debt.
An expenditure of N350,000 incurred in the 2020 assessment year was accounted for in the profit or loss but was not paid until August 2022.

Upon cessation, the revenue authority planned a back-duty investigation and informed the taxpayer accordingly. As a tax consultant, you are invited to determine the assessable profits for the relevant periods from the commencement of trade to business cessation.

Required: a. State THREE reasons why a business may cease trading. (3 Marks)
b. Compute net terminal adjusted profit. (6 Marks)
c. Compute assessable profits for all the relevant years of assessment. (6 Marks)

Answer

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Tags: Assessable Profits, Back-Duty Investigation, Business Cessation, Tax adjustment, Terminal Profit
Level: Level 2

Topic: Tax Administration and Enforcement

TAX – Nov 2023 – L2 – Q6b – Tax Administration and Enforcement

Explain five key contents required in a Withholding Tax returns/payment schedule.

Question

It is expected that a schedule of Withholding Tax (WHT) payable should be prepared by applying the correct WHT rate on each transaction/payment made during the month. Thereafter, a cheque for the amount due to the Federal Inland Revenue Service is raised and forwarded together with the WHT schedule to one of the approved collecting banks for processing.

Required:
Explain FIVE contents of a WHT returns/payment schedule. (10 Marks)

Answer

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Tags: Federal Inland Revenue Service, Tax Returns, WHT Compliance, WHT Schedule, Withholding Tax
Level: Level 2

Topic: Tax Administration and Enforcement

TAX – Nov 2023 – L2 – Q6a – Tax Administration and Enforcement

Explain the functions and powers of the Nigerian Customs Service Board.

Question

The Nigeria Customs Service (NCS) is one of the major revenue-generating agencies for the Federal Government of Nigeria. The establishment of the Nigerian Customs Service Board, which is under the control of the Federal Ministry of Finance, is contained in section 1 of the Nigerian Customs Service Board Act Cap.C45 LFN 2004 (as amended). The Board is responsible for the administration of the Customs and Excise Management Act.

Required:
Explain the functions and powers of the Board. (5 Marks)

Answer

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Tags: Customs and Excise Management Act, Federal Ministry of Finance, Nigeria Customs Service, Revenue Generation
Level: Level 2

Topic: Tax Administration and Enforcement

TAX – Nov 2023 – L2 – Q4 – Taxation of Trusts and Estates

Compute the net income assessable in the hands of trustees and assessable income of each beneficiary.

Question

The records of the two trustees of Olalomi Children Settlement created in favor of the three children—Olami, Olambe, and Olaide—revealed the following as of December 31, 2020:

Income Type	Amount (N)
Rental income (gross)	398,900
Trading income	210,000
Dividend (gross)	196,000
Profit on sale of non-current assets	600,000

Additional Information:

The interest received was from Gbogbo-Ero Commercial Bank Limited.
Other allowable expenses amounted to N23,000.
Each beneficiary was entitled to a quarter of the net distributable income.
Fixed annuity to the beneficiaries was N42,000 (gross) to be shared equally.
Trustee’s remuneration per trust deed was fixed at N25,000 each, plus 2.5% of the total computed income.
Discretionary payments were made to Olami (N10,000), Olambe (N34,000), and Olaide (N29,000).
Agreed capital allowance was N87,600.
Administrative and other expenses amounted to N106,000.

Required: a. Compute the net income assessable in the hands of the trustees. (14 Marks)
b. Compute the assessable income in the hands of each beneficiary. (6 Marks)

Answer

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Tags: Allowable expenses, Beneficiaries Income, Settlement Trust, Tax computation, Trustees Income
Level: Level 2

Topic: Taxation of Trusts and Estates

TAX – Nov 2023 – L2 – Q3b – Tax Administration and Enforcement

Explain the roles and responsibilities of government, taxpayers, and revenue agencies in Nigeria’s National Tax Policy.

Question

In line with the provisions of the revised National Tax Policy (NTP) in 2017, explain the roles and responsibilities of the following stakeholders:

i. The government (3 Marks)
ii. The taxpayers (3 Marks)
iii. Revenue agencies (3 Marks)

Answer

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Tags: Government Roles, National Tax Policy, Revenue Agency Duties, Tax Administration, Taxpayer Responsibilities
Level: Level 2

Topic: Tax Administration and Enforcement

TAX – Nov 2023 – L2 – Q3a – Tax Administration and Enforcement

Describe the composition and functions of Nigeria’s tax administration bodies, including the Joint Tax Board and State Board of Internal Revenue.

Question

a. Tax administration in Nigeria involves the practical interpretations and application of the tax laws. The bodies charged with the administration of tax in Nigeria are the Federal, State, and Local Governments. The tax authorities of these tiers of government derive their power from Federal laws.

i. State the composition of the Joint Tax Board. (3 Marks)

ii. Outline FOUR functions of the State Board of Internal Revenue. (3 Marks)

iii. State FIVE levies and taxes collectible by the Local Government Revenue Committee. (5 Marks)

Answer

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Tags: Joint Tax Board, Local Government Taxes, Nigeria Tax Administration, State Board of Internal Revenue, Tax Collection
Level: Level 2

Topic: Tax Administration and Enforcement

TAX – Nov 2023 – L2 – Q2 – Tax Administration and Enforcement

Discuss the tax law provisions for a change in accounting year end, revenue practice, and compute assessable profits.

Question

Forward Nigeria Limited, a Nigerian manufacturing company, has been operating for several years with an accounting year-end on June 30. The company recently decided to change its year-end to September 30. The adjusted profits for the relevant periods are as follows:

Period	Adjusted Profit (N)
Year ended June 30, 2014	2,700,000
Year ended June 30, 2015	3,300,000
Period ended September 30, 2015	1,500,000
Year ended September 30, 2016	4,200,000
Year ended September 30, 2017	3,600,000

Additional Information:

Income overstated:
- June 30, 2015: N250,000
- September 30, 2016: N280,000
Expenditure understated:
- June 30, 2014: N160,000
- September 30, 2017: N150,000

Required: a. Explain the tax law provisions for a business changing its accounting year-end. (5 Marks)

b. Describe the Revenue practice related to these provisions. (3 Marks)

c. Compute the assessable profits for all affected years of assessment, considering the tax law and Revenue practice. (12 Marks)

Answer

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Tags: Accounting Year-End, Adjusted Profits, Assessable Profits, Revenue Practice, Tax law
Level: Level 2

Topic: Tax Administration and Enforcement

TAX – Nov 2023 – L2 – Q1 – Personal Income Tax (PIT)

Compute the personal income tax payable by a proprietor with specific adjustments for disallowable expenses and capital allowances.

Question

Alhaji Nura Imam, having spent over 20 years as an employee of Apex Limited, retired on November 1, 2020. On January 2, 2021, he registered a business under the name of Nura Imam Enterprises. The profit or loss account of the enterprise for the year ended December 31, 2021, is as follows:

You were provided with the following additional information:

(v) Agreed capital allowance on qualifying capital expenditure was N1,240,000.
(vi) Alhaji Imam received a gratuity of N4,000,000 during the year.
(vii) Alhaji Imam is blessed with five children, all within the ranges of 10 to 21 years.
(viii) The proprietor has a life assurance policy on which he pays a premium of N1,200,000 annually.

Required: Compute the personal income tax payable by Alhaji Nura Imam for the relevant assessment year. (30 Marks)

Answer

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Tags: Adjusted Profit, Consolidated Relief Allowance, Disallowable expenses, Personal income tax, Proprietor, Tax computation
Level: Level 2

Topic: Personal Income Tax

TAX – May 2015 – L2 – SC – Q7 – Taxation of Trusts and Estates

Determine computed income of a trust, tax liabilities, and apportionment of income among beneficiaries.

Question

Chief Zeta created a Trust many years ago for the benefit of his four children, Alpha, Beta, Cepha, and Delphi. A lawyer was appointed as the Trustee to his Estate.

For the year ended 30 September 2014, the Trust income amounted to ₦3,120,000. Each of the beneficiaries receives an annuity of ₦150,000 every year while the expenses incurred on the administration of the Trust was ₦57,500 per annum. The trustee is on a remuneration of 2% of the Computed Income.

Chief Zeta instructed that discretionary payments of ₦22,500, ₦17,500, ₦15,000, and ₦12,500 respectively should be made to Alpha, Beta, Cepha, and Delphi respectively. In addition, nine of the ten portions of the remainder of the Computed Income should be shared equally among the four children.

Chief Zeta has requested you to supervise the administration of the above Trust.

You are requested to:

a. State the basis of assessment of Estates, Trusts or Settlements. (1 Mark)

b. Identify the persons chargeable to Income Tax under the Trust or Settlement created by Chief Zeta. (3 Marks)

c. Compute the income of the Trust. (3 Marks)

d. Determine the amount due to each beneficiary. (6 Marks)

e. Explain how the Computed Income should be apportioned and how the Income Tax burden will be shared by all the parties. (Ignore Withholding tax). (2 Marks)

Answer

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Tags: Beneficiaries, Computed Income, Discretionary Payments, Estates, Income Tax, Trusts
Level: Level 2

Topic: Taxation of Trusts and Estates
Series: MAY 2015

TAX – May 2015 – L2 – SC – Q6 – Value-Added Tax (VAT)

Analyze VAT compliance, loss carry forward, and compute tax liabilities for Hidden Treasures Limited based on provided financial data.

Question

HIDDEN TREASURES Limited is an agro-allied and trading organisation which specialises in Crop and Grain production, Animal husbandry, Sale and distribution of Grains (i.e. cowpeas, guinea corn, millet, rice, beans and groundnuts).

The company has been in business for many years and it has been filing annual Income Tax returns regularly except VAT returns. On 16 March 2015, the Federal Inland Revenue Service (FIRS) served a notice of Tax Audit covering 2010 – 2014 financial years.

The management believed erroneously that since it deals in VAT exempt goods, it did not need to file VAT returns on a monthly basis.

In preparation for the visit of the FIRS, the company’s management invited you on 23 March 2015, to their office and gave you the following extracts from the company’s Statement of Comprehensive Income and agreed Capital Allowances:

Year ended	Agric Production (₦)	Grain Distribution (₦)
Year ended 30/09/2010	Loss (770,000)	(225,000)
Year ended 30/09/2011	Profit 630,000	280,000
Year ended 30/09/2012	Loss (600,000)	(150,000)
Year ended 30/09/2013	Profit 990,000	140,000
Year ended 30/09/2014	Profit 30,000	120,000

Agreed Capital Allowances are as follows:

Tax Year	Capital Allowance (₦)
2011	70,000
2012	65,000
2013	125,000
2014	115,750
2015	85,000

You are required to:

a. State the provisions of the VAT law with regard to rendition of returns by Vatable persons. (2 Marks)

b. Show by analysis the amount of losses carried forward under each income head shown above. (8 Marks)

c. Compute the tax liabilities for each year. (5 Marks)

Answer

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Tags: Agricultural Production, Capital Allowance, Grain Distribution, Loss Carried Forward, Tax liabilities, VAT Compliance
Level: Level 2

Topic: Value-Added Tax (VAT)
Series: MAY 2015

TAX – Nov 2020 – L1 – SA – Q15 – Taxation of Specialized Businesses

Identify the definition of "market value" under the Land Use Charge Law of Lagos State, 2018.

Question

Under the Land Use Charge Law of Lagos State, 2018, “market value” means:
A. Total sum of land value and building development
B. Building development
C. The total developed floor area of building on the plot of land in square metres
D. The average construction value of medium quality buildings and improvement in the neighbourhood
E. The average market value of a land parcel in the neighbourhood

Answer

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Tags: Lagos State Tax Law, Land Use Charge, Market Value, Property Tax
Level: Level 1

Topic: Taxation of Specialized Businesses
Series: NOV 2020

TAX – Nov 2020 – L1 – SA – Q14 – Stamp Duties

Identify which instrument is not assessed by fixed duties under the Stamp Duties Act.

Question

Which of the following is NOT an instrument being assessed by fixed duties?
A. Payment receipts
B. Cheque leaves
C. Guarantor forms
D. Proxy forms
E. Bills of exchange

Answer

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Tags: Fixed Duties, Instruments, Nigerian Tax System, Stamp Duties
Level: Level 1

Topic: Stamp Duties
Series: NOV 2020

TAX – Nov 2020 – L1 – SA – Q13 – Stamp Duties

Identify which instrument is not required to be stamped under the Stamp Duties Act.

Question

Under the Stamp Duties Act Cap S8 LFN 2004, which of the following instruments is NOT required by law to be stamped?
A. Leases
B. Contract notes
C. Bills of lading
D. Mortgages
E. Instruments relating to reconstruction and amalgamation

Answer

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Tags: Instruments, Nigerian Tax System, Stamp Duties Act, Stamp Duty Requirements
Level: Level 1

Topic: Stamp Duties
Series: NOV 2020

TAX – Nov 2018 – L1 – SA – Q12 – Value Added Tax (VAT)

Calculate the output VAT for a vatable product sold to a final consumer.

Question

In 2018, a vatable product was sold to a final consumer for N210,000 (VAT inclusive). The output VAT was:
A. N10,500
B. N10,000
C. N7,500
D. N5,000
E. N2,500

Answer

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Tags: Nigerian Tax System, Output VAT, VAT Calculation, Vatable Product
Level: Level 1

Topic: Value-Added Tax (VAT), Customs, and Excise Duties
Series: NOV 2020

TAX – Nov 2020 – L1 – SA – Q10 – Withholding Tax (WHT)

Identify the penalty rate per annum for failure to deduct or remit withholding tax.

Question

A person who is obliged to deduct withholding tax but fails to deduct, or having deducted, fails to remit on the due date, shall be guilty of an offence and liable to a penalty of _________ per annum of the tax withheld or not remitted, as the case may be:
A. 25%
B. 21%
C. 15%
D. 10%
E. 5%

Answer

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Tags: Nigerian Tax System, Non-compliance, WHT Penalty, Withholding Tax
Level: Level 1

Topic: Withholding Tax (WHT)
Series: NOV 2020

TAX – Nov 2020 – L1 – SA – Q9 – Withholding Tax (WHT)

Identify which type of income is not subject to withholding tax in Nigeria.

Question

Which of the following is NOT subject to withholding tax in Nigeria?
A. Salary
B. Commissions
C. Rent
D. Dividend
E. Professional fees

Answer

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Tags: Nigerian Tax System, WHT Applicability, Withholding Tax
Level: Level 1

Topic: Withholding Tax (WHT)
Series: NOV 2020

TAX – Nov 2020 – L1 – SA – Q8 – Companies Income Tax (CIT)

Identify which condition is not required for a notice of objection to be valid under Section 69 of CITA.

Question

In line with the provision of section 69 of Companies Income Tax Act Cap C21 LFN 2004 (as amended), which of the following is NOT a condition for a notice of objection to be valid?
A. It must be in writing and addressed to the Chairman, Federal Inland Revenue Service
B. It must state the grounds of objection, for example, amount of assessable and total profits of the company for the relevant assessment year
C. It must state the tax which the taxpayer claims is payable for the year of assessment
D. It must be raised within thirty days of the date of service of the notice of assessment
E. It must be raised within sixty days of the date of service of the notice of assessment

Answer

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Tags: CITA, Companies Income Tax Act, Notice of Objection, Tax Assessment
Level: Level 1

Topic: Companies Income Tax (CIT)
Series: NOV 2020

TAX – Nov 2020 – L1 – SA – Q7 – Ethical Issues in Tax Practice

Identify which circumstance does not allow a tax consultant to disclose taxpayer information.

Question

Which of the following is NOT a circumstance when a tax consultant may disclose information on a taxpayer?
A. Disclosure is permitted by law
B. Disclosure is authorised by the client, that is the taxpayer
C. Disclosure is required by law, for example, the production of documents or other provisions of evidence in the course of legal proceedings
D. There is a professional duty or right to disclose, when not prohibited by law
E. Disclosure is at the discretion of the tax practitioner

Answer

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Tags: Disclosure, Professional Ethics, Tax Consultant, Taxpayer Information
Level: Level 1

Topic: Ethical Issues in Tax Practice
Series: NOV 2020

TAX – Nov 2020 – L1 – SA – Q6 – The Nigerian Tax System

Identify which responsibility is not a part of the National Tax Policy 2017 for all levels of government.

Question

Under the national tax policy (NTP), 2017, which of the following is NOT a specific responsibility of all levels and arms of government?
A. Implement and regularly review tax policies and laws
B. Provide information on all revenues collected on a quarterly basis
C. Ensure adequate funding, administrative and operational autonomy of tax authorities
D. Ensure that aspiring political office holders clearly understand the tax policy and the Nigerian tax system and are able to articulate their plans for the tax system for which they will be held accountable
E. Ensure a reasonable transition period of between three and six months before implementation of a new tax

Answer

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Tags: Government Responsibilities, National Tax Policy, NTP 2017, Tax Administration
Level: Level 1

Topic: The Nigerian Tax System
Series: NOV 2020

TAX – Nov 2020 – L1 – SA – Q5 – Tax Administration and Enforcement

Identify the correct name for the management board of the Federal Inland Revenue Service.

Question

The management board of the Federal Inland Revenue Service is known as:
A. Federal Inland Revenue Service Board
B. Federal Internal Revenue Service Board
C. Board of Federal Inland Revenue Service
D. Board of Federal Revenue Service
E. Federal Board of Inland Revenue Service

Answer

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Tags: FIRS, Management Board, Tax Administration, Tax authority
Level: Level 1

Topic: Tax Administration and Enforcement
Series: NOV 2020

Subject: TAXATION

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TAX – Nov 2023 – L2 – Q7 – Tax Administration and Enforcement

Reasons for business cessation, computation of net terminal adjusted profit, and assessable profits

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TAX – Nov 2023 – L2 – Q6b – Tax Administration and Enforcement

Explain five key contents required in a Withholding Tax returns/payment schedule.

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TAX – Nov 2023 – L2 – Q6a – Tax Administration and Enforcement

Explain the functions and powers of the Nigerian Customs Service Board.

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TAX – Nov 2023 – L2 – Q4 – Taxation of Trusts and Estates

Compute the net income assessable in the hands of trustees and assessable income of each beneficiary.

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TAX – Nov 2023 – L2 – Q3b – Tax Administration and Enforcement

Explain the roles and responsibilities of government, taxpayers, and revenue agencies in Nigeria’s National Tax Policy.

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TAX – Nov 2023 – L2 – Q3a – Tax Administration and Enforcement

Describe the composition and functions of Nigeria’s tax administration bodies, including the Joint Tax Board and State Board of Internal Revenue.

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TAX – Nov 2023 – L2 – Q2 – Tax Administration and Enforcement

Discuss the tax law provisions for a change in accounting year end, revenue practice, and compute assessable profits.

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TAX – Nov 2023 – L2 – Q1 – Personal Income Tax (PIT)

Compute the personal income tax payable by a proprietor with specific adjustments for disallowable expenses and capital allowances.

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TAX – May 2015 – L2 – SC – Q7 – Taxation of Trusts and Estates

Determine computed income of a trust, tax liabilities, and apportionment of income among beneficiaries.

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TAX – May 2015 – L2 – SC – Q6 – Value-Added Tax (VAT)

Analyze VAT compliance, loss carry forward, and compute tax liabilities for Hidden Treasures Limited based on provided financial data.

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TAX – Nov 2020 – L1 – SA – Q15 – Taxation of Specialized Businesses

Identify the definition of "market value" under the Land Use Charge Law of Lagos State, 2018.

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TAX – Nov 2020 – L1 – SA – Q14 – Stamp Duties

Identify which instrument is not assessed by fixed duties under the Stamp Duties Act.

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TAX – Nov 2020 – L1 – SA – Q13 – Stamp Duties

Identify which instrument is not required to be stamped under the Stamp Duties Act.

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TAX – Nov 2018 – L1 – SA – Q12 – Value Added Tax (VAT)

Calculate the output VAT for a vatable product sold to a final consumer.

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TAX – Nov 2020 – L1 – SA – Q10 – Withholding Tax (WHT)

Identify the penalty rate per annum for failure to deduct or remit withholding tax.

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TAX – Nov 2020 – L1 – SA – Q9 – Withholding Tax (WHT)

Identify which type of income is not subject to withholding tax in Nigeria.

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TAX – Nov 2020 – L1 – SA – Q8 – Companies Income Tax (CIT)

Identify which condition is not required for a notice of objection to be valid under Section 69 of CITA.

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TAX – Nov 2020 – L1 – SA – Q7 – Ethical Issues in Tax Practice

Identify which circumstance does not allow a tax consultant to disclose taxpayer information.

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TAX – Nov 2020 – L1 – SA – Q6 – The Nigerian Tax System

Identify which responsibility is not a part of the National Tax Policy 2017 for all levels of government.

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TAX – Nov 2020 – L1 – SA – Q5 – Tax Administration and Enforcement

Identify the correct name for the management board of the Federal Inland Revenue Service.

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