GAQM CGTP-001 : Certified Global Tax Practitioner (CGTP)

Pass CGTP-001 Exam Cram

Exam Code: CGTP-001

Exam Name: Certified Global Tax Practitioner (CGTP)

Updated: Sep 11, 2026

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GAQM CGTP-001 Exam Syllabus Topics:
SectionObjectives
Advanced Tax Topics- Specialized taxation areas
  • 1. Petroleum profits tax
    • 2. Privatization and commercialization tax effects
      • 3. Tax planning and management
        Tax Law, Appeals and Legal Framework- Legal and tribunal systems
        • 1. Tax tribunals
          • 2. Tax law enforcement
            • 3. Tax offences and penalties
              • 4. Jurisdiction and appeals
                Tax Planning and Avoidance- Planning strategies
                • 1. Tax planning
                  • 2. Tax avoidance
                    • 3. Client communication
                      • 4. Tax evasion distinctions
                        Taxation Revenue Authorities and Ethical Issues- Tax fundamentals and administration
                        • 1. Principles of an ideal tax system
                          • 2. Objectives of taxation
                            • 3. Tax administration basics
                              • 4. Taxing power
                                • 5. Classification of taxes
                                  Industrial Development and Corporate Taxation- Tax types and corporate taxation
                                  • 1. Education tax
                                    • 2. Stamp duties
                                      • 3. Capital gains tax
                                        • 4. VAT
                                          • 5. Personal income tax
                                            • 6. Custom and excise duties
                                              • 7. Companies income tax
                                                Tax Assessment, Collection and Compliance- Revenue procedures
                                                • 1. Filing requirements
                                                  • 2. Assessments
                                                    • 3. Tax reconciliation
                                                      • 4. Ethical issues
                                                        • 5. Collection procedures
                                                          Tax Audit and Investigation- Audit process and investigation
                                                          • 1. Tax audits
                                                            • 2. Audit reports and checklists
                                                              • 3. Audit types and procedures
                                                                • 4. Criminal and civil investigation units
                                                                  • 5. Tax investigations
                                                                    Capital Gains and Special Taxes- Capital gains taxation
                                                                    • 1. Computation of gains
                                                                      • 2. Administration of CGT
                                                                        • 3. Exemptions
                                                                          Income Taxation and Compliance Rules- Income and exemptions
                                                                          • 1. Reliefs and allowances
                                                                            • 2. Chargeable income
                                                                              • 3. Exempt income
                                                                                • 4. Partnership taxation
                                                                                  Capital Allowances and Corporate Deductions- Depreciation and allowances
                                                                                  • 1. Plant and machinery
                                                                                    • 2. Leasing assets
                                                                                      • 3. Capital allowances
                                                                                        Value Added Tax (VAT)- VAT system
                                                                                        • 1. VAT administration
                                                                                          • 2. VAT exemptions
                                                                                            • 3. Input VAT and returns
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