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

CGTP-001 real exams

Exam Code: CGTP-001

Exam Name: Certified Global Tax Practitioner (CGTP)

Updated: Aug 16, 2026

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GAQM CGTP-001 Exam Syllabus Topics:

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

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