A session on the topic “Understanding the basics of corporate taxation”. Corporate taxation is a tax on the profits of a company. It is a direct tax.
The presentation looks at the following topics.
Scope
Residence
Rate
Profits exempt, expenses
Withholding tax
Minimum tax, excess dividends tax
Tax filing, Due date, Penalty
Reference: Companies Income Tax Act (CITA) Cap 60, 2004 as amended and Finance Acts 2019, 2020, 2021
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