321 Taxation

Proven Way To Pass ICAN Paper A1


Live Session


Pocket Note


Mock Exam


Video Tutorial


Free Lesson

Professional accountants need to understand taxation principles and laws to support compliance and effective professional advice. The emphasis here is on basic knowledge and application of tax legislation relating to individuals and corporate entities in simple situations. Candidates are expected to be able to explain the tax consequences of activities of individuals and corporate entities.

Course Content

Tax Administration         34:00

Basis Period L1                28:10
Basis Period L2                28:51
Basis Period L3                29:14
Basis Period L4                28:38
Basis Period L5                29:13
Basis Period L6                29:19
Basis Period L7                28:56
Basis Period L8                20:44

Capital Allowance L1      16:46
Capital Allowance L2      24:50
Capital Allowance L3      35:37
Capital Allowance L4      23:48
Capital Allowance L5      18:53
Capital Allowance L6      26:25
Capital Allowance L7      24:17
Capital Allowance L8      19:52
Capital Allowance L9      27:42
Capital Allowance L10    28:40
Capital Allowance L11    25:33
Capital Allowance L12    23:57
Capital Allowance L13    23:15

Loss Relief L1                   28:19
Loss Relief L2                   26:20
Loss Relief L3                   28:44
Loss Relief L4                   23:16
Loss Relief L5                   14:04

Taxation of Sole Traders L1         30:22
Taxation of Sole Traders L2         27:37
Taxation of Sole Traders L3         29:16
Taxation of Sole Traders L4         29:41

Taxation of Employees L1            36:49
Taxation of Employees L2            29:22
Taxation of Employees L3            18:35
Taxation of Employees L4            16:14
Taxation of Employees L5            19:18

Taxation of Partnership Income L1 20:47
Taxation of Partnership Income L2 29:31
Taxation of Partnership Income L3 26:57
Taxation of Partnership Income L4 29:21
Taxation of Partnership Income L5 29:15
Taxation of Partnership Income L6 10:35

Taxation of Settlement, Trusts & Estates L1 30:46
Taxation of Settlement, Trusts & Estates L2 29:32
Taxation of Settlement, Trusts & Estates L3 35:49

Company Income Tax L1              29:57
Company Income Tax L2              46:31
Company Income Tax L3              25:19
Company Income Tax L4              29:38
Company Income Tax L5              32:38

Value Added Tax L1 29:56
Value Added Tax L2 20:56

Taxation of Specialized Businesses L1      01:29
Taxation of Specialized Businesses L2      29:25
Taxation of Specialized Businesses L3      31:28
Taxation of Specialized Businesses L4      29:25
Taxation of Specialized Businesses L5      35:21
Taxation of Specialized Businesses L6      25:20

Tertiary Education Tax L1            30:24
Tertiary Education Tax L2            11:26

Luxury Tax          10:52

Land Use Charge             38:18

Stamp Duty L1                 27:42
Stamp Duty L1                 24:45

Withholding Tax L1                       28:20
Withholding Tax L2                       29:08
Withholding Tax L3                       21:40

Course Instructor

Chidiebere Nworji  ACA, ACCA

“It is important that you pay attention while watching the pre-recorded video tutorials, download and study the pocket note and past questions. Remember to attend all the live sessions while enrolled in this course”

“During the course, I will bring you up to speed with the recent changes in the Finance ACT 2020 especially in key areas such as; Basis period for taxation, Capital Allowance, Company Taxation, Loss relief, Capital gains tax, Oil and gas accounting amongst others. I will also equip you with exam strategies to adopt in answering questions on this paper. At the end of this course you will be issued a mock examination which will be graded”
Hide picture