September, 2022
A person receiving an annual payment from an estate is known as an ______________.
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September, 2022 ATS Part III Taxation Past Questions
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September, 2022
The primary objective of taxation is to raise money to meet ________________ expenditure.
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September, 2022
Disputes under personal income tax are to be referred to ________________.
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September, 2022
The relevant tax authority for officers of the Nigerian Foreign Service is ____________.
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September, 2022
Failure to withhold or remit withholding tax attracts a penalty of _________________________ of amount not withheld or remitted.
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September, 2022
Failure to notify Federal Inland Revenue Service Board (FIRSB) of change in address under VAT administration attracts ________ penalty.
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September, 2022
Where a taxpayer decides to reinvest the entire consideration, derived from the sale of an old asset in the acquisition of new assets, it would be entitled to ___________, if the specified conditions by the Capital Gains…
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September, 2022
The administration of capital gains tax of an individual is vested on the ___________________.
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September, 2022
VAT returns are done on monthly basis with the aid of VAT Form ________.
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September, 2022
Construction of roads, bridges, power plants and buildings are subject to WHT tax rate of ______________.
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September, 2022
The Police Trust Fund levy is ________ % of the net profit of companies operating in Nigeria.
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September, 2022
Duties which vary with amount of consideration for document are known as _______________.
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September, 2022
The process of determining correct stamp duty is known as ______________.
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September, 2022
Tertiary education tax rate is _____________ % of assessable profit.
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September, 2022
Carrying forward loss relief applies to both corporate bodies and _______________.
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September, 2022
The excess of tax written down value (TWDV) over sales proceeds on disposal of assets is known as _______________.
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September, 2022
The allowance granted in lieu of depreciation on assets in use for the purpose of business is referred to as ________________.
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September, 2022
A tax regime where various and similar types of taxes are imposed on taxpayers by different tiers of government is called _______________.
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September, 2022
Withholding taxes on dividend, interest, rent and royalties when suffered by non-residents represent __________ tax.
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September, 2022
The relevant tax authority for personal income tax for members of the armed forces of the Federation of Nigeria is ________________.
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