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The CGTP-001 certification exam is a computer-based exam that consists of 150 multiple-choice questions. Candidates are given 3 hours to complete the exam, and a passing score of 70% is required to obtain the certification. CGTP-001 exam is available in English, Spanish, Portuguese, French, and German, which makes it accessible to a global audience.

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GAQM CGTP-001 (Certified Global Tax Practitioner) exam is a professional certification program designed for individuals who aspire to become tax practitioners. Certified Global Tax Practitioner (CGTP) certification program covers the fundamentals of global taxation and equips candidates with the skills and knowledge required to provide tax solutions to clients within an international context. The CGTP-001 certification exam is recognized globally and is designed to validate the candidate's expertise in global tax practices, tax planning, and compliance.

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GAQM CGTP-001 Exam Syllabus Topics:

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

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