2018 tax academy curriculum - pwc · tax governance and business sustainability: navigating...

PwC’s Business School 2018 Tax AcademyCurriculum

www.pwc.com/ng

PwC’s Business School 2018 Schedule of Topics LagosTax Academy

Venue:Landmark Towers (Grand Junction), Victoria Island, Lagos

Time:9:00am-1:00pm

Date: Topics:

The fiscal dynamics of doing business and paying taxes in challenging times.

Keeping abreast of recent developments in the tax system and the new incentives regime.

Global cooperation and changes to the Nigerian transfer pricing rules: Impact and implications for stakeholders.

The changing business landscape, common regulatory pitfalls and compliance function effectiveness.

Tax management in the digital age: Data analytics and tax intelligence.

Personal income tax, pensions and other statutory contributions: Managing exposures and avoiding common errors.

Nigerian Labour Law and Employment Practices: Key issues and insights to put you ahead.

Transfer Pricing Masterclass: Documentation, exchange of information and the new defense tools.

Optimising your business operations for value and positive outcome: Balancing tax planning, effective compliance and tax morality.

Hot topics in tax audit management and dispute resolution: Post VAIDS matters arising, risk-based audit and cooperative compliance.

Tax governance and business sustainability: Navigating regulatory hurdles and managing bureaucracy.

Tax engagement ecosystem and project management: Balancing stakeholder expectations and leading for results.

23Jan

20Feb

20

Mar

17Apr

15May

19Jun

17Jul

21Aug

18 Sep

16Oct

20Nov

18

Dec

4Dec

PwC’s Business School 2018 Schedule of Topics AbujaTax Academy

Venue:Protea Hotel, Asokoro Abuja

Time:9:00am-4:00pm

Date: Topics:

24May

22Nov

?Keeping abreast of recent developments in the tax system and the new incentives regime.

?The changing business landscape, common regulatory pitfalls and compliance function effectiveness.

?Personal income tax, pensions and other statutory contributions: Managing exposures and avoiding common errors.

?

Post VAIDS matters arising, risk-based audit and cooperative compliance.

Hot topics in tax audit management and dispute resolution:

T:+234 (1) 2711700 | Ext: 54038 | Email: [email protected] | Mobile/Whatsapp: 07044160451

Venue:Landmark Towers (Grand Junction)

Time:9:00am-3:00pm

Session 1

Management Training for Nigerian SMEs

As a business owner, we know you are interested in International Financial Reporting Standards, Branding for your Business, Fund raising, Writing a winning proposal, Recruiting for a small businesses and Tax planning.

In this session, we will deal with these issues and more.

Synopsis

Session 2

5Jun

2018 Tax AcademyOur Lagos Details

Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |23 January 2018

Topic: The fiscal dynamics of doing business and paying taxes in challenging times.

Synopsis

In the 2018 Doing Business Report, Nigeria was one of the most improved economies, moving 24 places from 169 to 145. On the ease of paying taxes, Nigeria moved 11 places from 182 to 171. Some of the successes recorded so far are attributable to improvements in business regulation and taxation.

The 2018 Budget was also presented to the National Assembly in November 2017 containing key

provisions for revenue generation and various sectors of the economy.

In this session, we will analyse the Doing Business and Paying Taxes Reports, highlight specific

improvements to business regulation and taxation, and discuss the 2018 Budget. We will also articulate

potential challenges and opportunities for taxpayers and businesses.

Course content

1. Analysis of the 2018 Ease of Doing Business and Paying Taxes Report.2. Update on specific improvements and action plans on the key indicators.3. Overview of the 2018 Budget.4. Review of the fiscal provisions in 2018 Budget, MTEF and ERGP.5. Case studies.6. Conclusions.7. Questions and answers.

Learning Outcome

At the end of the session, participants would be able to:

• articulate the specific improvements to the Ease of Doing Business and Paying Taxes Indicators

• identify key provisions of the 2018 Budget and possible impacts for them and their organisations,

and

? gain insights to help them address the challenges while taking advantage of the opportunities.

1 | PwC Tax Academy- Lagos

Topic: Keeping abreast of recent developments in the tax system and the new incentives regime.

Synopsis

The popular saying that change is the only constant thing in life is an apt description of the tax system.

In addition, the renewed focus on tax revenue generation, ongoing implementation of the National Tax Policy, review of tax incentives regime and global initiatives have led to constant changes in tax laws, regulations and administrative practices. As a result, taxpayers have to keep abreast of these developments to ensure effective compliance and tax value optimization.

In this session, we will discuss the recent changes to major incentive schemes including Pioneer Status Incentive, Export Expansion Grant, and Infrastructure Development Credit. We will also analyse the various public notices by the JTB, FIRS, LIRS and other relevant agencies.

Course content

1. Overview of tax incentives and contextual issues.2. Detailed discussion of changes to the major incentive schemes.3. Tax policy implementation update and expected changes.4. JTB, FIRS and LIRS Notices.5. Customs and excise duties changes.

9. Case studies.10. Conclusions.11. Questions and Answers.

6. Stamp duties changes.7. PENCOM notices.8. VAIDS progress report.

Learning Outcome


• demonstrate adequate knowledge of the various changes to the tax system and incentives

regime

• know the developments in the tax space around regarding tax authorities' administrative

approach, and

• determine how to take advantage of tax incentives and ensure compliance with the recent

changes.

PwC Tax Academy- Lagos | 2

Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |20 February 2018

Topic: Global cooperation and changes to the Nigerian transfer pricing rules: Impact and implications for stakeholders

Synopsis

Transfer pricing has become a key tax risk area for business groups given that tax authorities are paying more attention to the pricing of domestic and cross-border transactions. This is further exacerbated by the global initiatives ranging from exchange of information, capacity building and audit assistance.

As FIRS intensifies audit of transfer pricing and related issues, focus is shifting towards substance and pricing of related party transactions.

In this session, we will discuss the Transfer Pricing compliance strategy, the recent developments and how to avoid pitfalls associated with common transactions.

Course content

1. Overview of transfer prices from a business and tax perspective.2. Developing an effective TP compliances strategy.3. Avoiding drawbacks encountered in pricing transactions.4. Expected changes to the Nigerian TP regulations.5. Global cooperation – key actors and major initiatives (CRS, TIWB, CbyCR etc).6. Recent development and real life case studies.7. Impact and implications for stakeholders.8. Conclusions.9. Questions and Answers.

Learning Outcome


outline the principles for pricing common related party transactions

become

understand the risks associated with inappropriate transfer pricing and approaches to remediation,

and

become aware of the recent developments in Transfer pricing.

?

? aware of the common pitfalls encountered in setting transfer prices and how to avoid them

?

?


Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |20 March 2018

Topic: The changing business landscape, common regulatory pitfalls and compliance function effectiveness.

Synopsis

The rapidly evolving business landscape is changing the way we do business, technology is also playing a major role. What was once acceptable and legal could now be viewed as unethical and illegitimate.

Professionals in business and those charged with governance, have an important role in detecting and preventing potential non-compliance with laws and regulations.

Governments and other regulators continue to introduce rules and restrictions often resulting in huge compliance burden, sanctions and financial penalties. These include NOCLAR, NOTAP restrictions, CAMA rules, FRCN guidelines and so on.

In this session, we will articulate the key requirements, obligations and impact of these regulations and standards on professionals charged with compliance function effectiveness.

Course content

1. Overview of the changing business landscape.2. New rules and changes - NOTAP, NOCLAR, CAMA & FRCN Regulations.3. Future proofing your tax compliance effectiveness.4. Common regulatory pitfalls.5. Relevant Enabling Business Environment initiatives.6. Conclusions.

7. Questions and Answers.

Learning Outcome


• gain knowledge about changes in business regulations and operating environment

• become aware of new compliance obligations on organisations and relevant professionals

•

•

Identify regulatory pitfalls that may undermine compliance function effectiveness; and

Know the practical challenges, grey areas and how they can be addressed


Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |17 April 2018

Topic: Tax management in the digital age: Data analytics and tax intelligence.

Synopsis

Technology is changing the way we do business with innovation and big data at the centre of this revolution.

Today, organisations, government, taxpayers and other stakeholders are leveraging the power of data analytics and tax intelligence to enhance business value and out-perform their competitors.

Data analytics and tax intelligence now play a critical role in tax management, compliance and reporting. Tax authorities at all levels now use e-tax initiatives, yet some organisations tax functions are grappling with long-standing inefficient and manual processes, resulting in significant time being spent on getting data in the right form or at the right level for tax purposes.

In this session, we will look at tax management in the context of current and future technological developments, and the role of data in building a robust tax management function that is fit for purpose.

Course content

1. Overview and key elements of Tax Management Framework2. Tax function and the changing roles and processes3. Digital tax initiatives and solutions4. Tax knowledge management tools5. Automation, data analytics and artificial intelligence 6. Extensible Business Reporting Language and tax 7. Contentious and practical issues 8. Case studies9. Conclusions10. Questions and Answers

Learning Outcome

At the end of the session, participants should be able to:

critically assess the changing role of the current tax management function and how to adapt to

become the tax function of the future

be aware of various digital initiatives that will impact on tax management

demonstrate a working knowledge of the operations of a tax function in the digital age

outline the importance of data analytics and tax intelligence in managing taxes

? determine how the current tax function will have to adapt to support and keep pace with the wider

business.

?

?

?

?


Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |15 May 2018

Topic: Personal income tax, pensions and other statutory contributions: Managing exposures and avoiding common errors.

Synopsis

Individual taxes and statutory contributions form the largest portion of total payments made by taxpayers in many countries.

Key issues often centre on taxation of international assignees, high net-worth individuals, taxation of fringe benefits and BIK, and non-employment income taxes.

In addition, statutory contributions such as NSITF, Pension, NHIS, NHF etc can sometimes be problematic. These problem areas often create undue animosity between employers and the relevant agencies and could lead to drawn out tax audits and cases which end up at the tax appeal tribunal.

In this session, we will take participants, through a detailed analysis of personal income tax and statutory deductions.

Course content

1. Overview of Personal Income Tax.2. Legal basis for calculating PIT and other statutory deductions.3. Contentious issues and common errors.4. Requirements for calculating PIT and other statutory deductions.5. Taxation of high net-worth individuals and direct assessment.6. PIT Management: Liaising with the relevant agencies.7. Trends and future expectations.8. Case studies.9. Conclusions.10. Questions and Answer.

Learning Outcome


demonstrate an in-depth knowledge of personal income tax and how it applies to their

circumstances

correctly compute PAYE for both local employees and expatriates

appraise applicable statutory contributions and procedures for optimal compliance

?identify, prevent and manage common errors regarding personal income tax and statutory

contributions.

?

?

?


Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |19 June 2018

Topic: Nigerian Labour Law and Employment Practices: Key issues and insights to put you ahead.

Synopsis

The Labour law provides the legal basis for on how employers and employees should relate, the rights of each, and to an extent explains how income is structured and outlines minimum benefits.

A proper understanding of the labour laws is important as it regulates employment and employment practices. The provisions of the law are changing and professionals need to stay up-to-date with trends and developments to ensure compliance.

In this session, we will take participants through a journey into the labour law and employment practices in Nigeria. We will also review key issues and provide insights into the changes being introduced by the Labour Act.

Course content

1. Overview of Nigerian Labour Law.2. Established employment practices.3. Employment contracts and staff policies.4. Diversity and inclusion.5. Managing Next-Gen talents and workforce of tomorrow.6. Labour dispute prevention and resolution.7. Case Studies.8. Conclusions.9. Questions and Answer.

Learning Outcome


• outline the key provisions in the labor law, and how it applies to the workplace

• illustrate various changes to the laws, pending labour and employment bills that might impact on

their functions

• identify, prevent and resolve potential labour law issues as they arise at work

• gain insight on decided labour and employment cases and understand their roles in arbitration

and industrial dispute resolution.


Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |17 July 2018

Topic: Transfer Pricing Masterclass: Documentation, exchange of information and the new defense tools.

Synopsis

It is imperative for businesses to develop a sustainable strategy to avoid additional tax exposures arising from non-compliance. Achieving full transfer pricing compliance, remediating past and current transfer pricing controversies are top among the issues faced by businesses with domestic and cross-border related party transactions.

This is more important today as the Federal Inland Revenue Service (FIRS) intensifies TP audits and is actively developing capacity to conduct more TP audits. TP audits have resulted in significant additional taxes, negative publicity and business disruption in some cases.

In this session, our TP experts will explain the benefits and importance of transfer pricing documentation, defense tools, exchange of information and strategies to ensure alignment between transfer pricing and business objectives.

Course content

1. Overview of transfer pricing regime in Nigeria2. Transfer pricing Compliance obligations3. TP Documentation 4. Exchange of information 5. Preventing and managing TP disputes6. Transfer pricing defense tools7. Related TP hot topics8. Conclusions9. Questions and Answers

Learning Outcome


• outline key requirements and steps for transfer pricing compliance in nigeria

• describe the trend in transfer pricing audit

• become aware of the new defense tools

• develop and implement an effective transfer pricing compliance strategy.


Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |21 August 2018

Topic: Optimising your business operations for value and positive outcome: Balancing tax planning, effective compliance and tax morality.

Synopsis

Historically, tax had been treated as a technical part of the business with little interest to key stakeholders. Today's environment however, is forcing the tax function to deal with multiple tasks, stakeholders and varying expectations.

In order to achieve a balance between various stakeholder interests, tax professionals and business managers must be aware of the ongoing debate and global actions against aggressive tax planning while optimizing value for their stakeholders.

They must put in place a sustainable strategy, systems and controls to balance tax planning, effective compliance and tax morality.

In this session, we will examine the Nigerian tax environment, key considerations for tax planning and how to mitigate exposures.

Course content

1. Overview of tax risk, assurance and management.2. Implementing an effective tax control framework.3. Statement of Taxation Standard on Tax Planning.4. Identifying areas of risks from a tax morality perspective.5. Monitoring tax risks and managing exposures.6. Impact of global collaboration and tax investigative journalism.7. Minding the blind spots in tax compliance and planning.8. Tax efficient structures.9. War stories.10. Conclusions.11. Questions and Answers.

Learning Outcome


• evaluate tax planning issues from a business, financial and reputational risk perspective

• design a process and strategy to manage tax risks

• provide assurance and control effectiveness

• demonstrate a high level of tax awareness on their specific industry lines and business operations

• determine existing structure within their organisations which can be optimised for value creation.


Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |18 September 2018

Topic: Hot topics in tax audit management and dispute resolution: Post VAIDS matters arising, risk-based audit and cooperative compliance

Synopsis

Taxation is taking the centre stage on key national issues. It is playing a major role in government policy and political debates like never before.

The pressure to perform despite very low oil revenue means increasing pressure on tax authorities to scrutinise the affairs of businesses and individuals.

VAIDS was introduced to increase voluntary compliance and routine tax audits and investigations have been intensified to serve as deterrent to tax evasion and detection of non-compliance. In some cases this has led to disputes as government takes aggressive stance on grey areas.

It has therefore become imperative for tax professionals to be aware of these issues, understand the tax authorities' structure, practices and procedures to prevent, manage and resolve tax disputes in an efficient manner.

In this session, we will discuss the recent tax amnesty, tax matters arising, tax audit management, cooperative compliance and how to leverage on alternative dispute resolution.

Course content

1. Overview of tax audits.2. Legal framework, drivers & triggers of tax audit and investigation.3. New audit approach- Risk Based Audit.4. Managing tax audits – best practices.5. Clearing and agreeing outcome of tax audit and investigation.6. Leveraging on alternative dispute resolution.7. Post VAIDS matters arising and lessons learnt.8. Cooperative compliance.9. Conclusions.10. Questions and Answers.

Learning Outcome


gain indepth knowledge of the procedures involved in a tax audit

become aware of the inherent risks in tax audit and investigation and how to mitigate them

evaluate risk-based audit and benefits of cooperative compliance

discuss post vaids tax matters arising, and

identify and leverage best practice strategy for effective dispute resolution.

?

?

?

?

?


Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |16 October 2018

Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |20 November 2018

Topic: Tax governance and business sustainability: Navigating regulatory hurdles and managing bureaucracy.

Synopsis

Faster information flow and a rapidly changing regulatory landscape create both volatility and

opportunity. The old way of doing business which focused on wealth maximization at all cost or

short term value creation is increasingly being questioned as paying taxes is now more than just

complying with the letters of the law.

In an attempt to force businesses to align with public expectation, new rules are being

introduced. These rules often create bureaucratic hurdles that businesses have to contend with.In this session, we will answer the important question regarding how to ensure good tax

governance and business sustainability while navigating the regulatory red-tape.

Course content

1. Overview of business sustainability and tax governance 2. Tax governance principles

4. Managing red-tape and bureaucracy

5. Tax lobbying and law-making process

6. Public financial management and procurement rules

7. Tax transparency and reporting

8. Sustainability reporting

9. Real life case studies10. Conclusion

11. Discussion, Q&A

3. Tax code of conduct

Learning Outcome


• design and apply a working knowledge of tax governance

• articulate the importance of good tax governance as an element of business management and

sustainability

• evaluate the impact of regulations with a strategic, operational and compliance lens; and

• gain insights and tips on how to manage regulatory requirements and government bureaucracy.


Topic: Tax engagement ecosystem and project management: Balancing stakeholder expectations and leading for results

Synopsis

The concept of tax ecosystem has been around for a while and is beginning to take hold with tax administration working with a range of resources and actors including banks, tax intermediaries, software companies, payroll service providers, employers etc.

As a result, the tax engagement process is changing; incorporating automation, integration of data and processes, analytical capabilities, and internal controls. Business owners and tax managers are encountering unprecedented challenges in the tax environment amid rising and often conflicting stakeholders' demand.

In this session, we will examine the Nigerian tax ecosystem and the peculiar challenges faced by tax managers and how to tackle them to achieve desired result.

Course content

1. Overview of the tax ecosystem.2. Tax outsourcing and project management.3. Tax stakeholders and their priorities.4. Managing tax consultants.5. Tax authorities' relationship management.6. Tax KPI design and measurement.7. Align management information and external reporting.8. Enhancing value and keeping your stakeholders happy.9. Conclusions.10. Questions and Answers.

Learning Outcome


discuss the tax ecosystem and list the key actors and stakeholders

equip themselves with knowledge and strategy to manage tax engagement and projects

demonstrate a high level of tax ecosystem awareness on their specific industry and business

operations, and

balance conflicting stakeholder expectations.

?

?

?

?


Landmark Towers (Grand Junction), Victoria Island Lagos | Time: 9:00am-1:00pm |18 December 2018

2018 Tax AcademyOur Abuja Details

Topic: developments in the tax system and the new incentives regime.

Keeping abreast of recent

Synopsis

The popular saying that change is the only constant thing in life is an apt description of the tax system.

In addition, the renewed focus on tax revenue generation, ongoing implementation of the National Tax Policy, review of tax incentives regime and global initiatives have led to constant changes in tax laws, regulations and administrative practices. As a result, taxpayers have to keep abreast of these developments to ensure effective compliance and tax value optimization.

In this session, we will discuss the recent changes to major incentive schemes including Pioneer Status Incentive, Export Expansion Grant, and Infrastructure Development Credit. We will also analyse the various public notices by the JTB, FIRS, LIRS and other relevant agencies.

PwC Tax Academy- Abuja | 14

Protea Hotel, Asokoro Abuja | Time: 9:00am-4:00pm |24 May 2018

Course content

1. Overview of tax incentives and contextual issues.2. Detailed discussion of changes to the major incentive schemes.3. Tax policy implementation update and expected changes.4. JTB, FIRS and LIRS Notices.5. Customs and excise duties changes.6. Stamp duties changes.7. PENCOM notices.8. VAIDS progress report.9. Case studies.10. Conclusions.11. Questions and Answers.

Learning Outcome


• demonstrate adequate knowledge of the various changes to the tax system and incentives

regime

• know the developments in the tax space around regarding tax authorities' administrative

approach, and

• determine how to take advantage of tax incentives and ensure compliance with the recent

changes.

Topic: landscape, common regulatory pitfalls and compliance function effectiveness.

The changing business

15 | PwC Tax Academy- Abuja

Protea Hotel, Asokoro Abuja | Time: 9:00am-4:00pm |24 May 2018

Synopsis

The rapidly evolving business landscape is changing the way we do business, technology is also playing a major role. What was once acceptable and legal could now be viewed as unethical and illegitimate.

Professionals in business and those charged with governance, have an important role in detecting and preventing potential non-compliance with laws and regulations.

Governments and other regulators continue to introduce rules and restrictions often resulting in huge compliance burden, sanctions and financial penalties. These include NOCLAR, NOTAP restrictions, CAMA rules, FRCN guidelines and so on.

In this session, we will articulate the key requirements, obligations and impact of these regulations and standards on professionals charged with compliance function effectiveness.

Course content

1. Overview of the changing business landscape.2. New rules and changes - NOTAP, NOCLAR, CAMA & FRCN Regulations.3. Future proofing your tax compliance effectiveness.4. Common regulatory pitfalls.5. Relevant Enabling Business Environment initiatives.6. Conclusions.

7. Questions and Answers.

Learning Outcome


• gain knowledge about changes in business regulations and operating environment

• become aware of new compliance obligations on organisations and relevant professionals

•

•

Identify regulatory pitfalls that may undermine compliance function effectiveness; and

Know the practical challenges, grey areas and how they can be addressed

Topic: pensions and other statutory contributions: Managing exposures and avoiding commonerrors.

Personal income tax,

PwC Tax Academy- Abuja | 17

Protea Hotel, Asokoro Abuja | Time: 9:00am-4:00pm |22 November 2018

Synopsis

Individual taxes and statutory contributions form the largest portion of total payments made by taxpayers in many countries.

Key issues often centre on taxation of international assignees, high net-worth individuals, taxation of fringe benefits and BIK, and non-employment income taxes.

In addition, statutory contributions such as NSITF, Pension, NHIS, NHF etc can sometimes be problematic. These problem areas often create undue animosity between employers and the relevant agencies and could lead to drawn out tax audits and cases which end up at the tax appeal tribunal.

In this session, we will take participants, through a detailed analysis of personal income tax and statutory deductions.

Course content

1. Overview of Personal Income Tax.2. Legal basis for calculating PIT and other statutory deductions.3. Contentious issues and common errors.4. Requirements for calculating PIT and other statutory deductions.5. Taxation of high net-worth individuals and direct assessment.6. PIT Management: Liaising with the relevant agencies.7. Trends and future expectations.8. Case studies.9. Conclusions.10. Questions and Answer.

Learning Outcome


demonstrate an in-depth knowledge of personal income tax and how it applies to their

circumstances

correctly compute PAYE for both local employees and expatriates

appraise applicable statutory contributions and procedures for optimal compliance

?identify, prevent and manage common errors regarding personal income tax and statutory

contributions.

?

?

?

Topic: management and dispute resolution: Post VAIDS matters arising, risk-based audit and cooperative compliance.

Hot topics in tax audit

17 | PwC Tax Academy- Abuja

Protea Hotel, Asokoro Abuja | Time: 9:00am-4:00pm |22 November 2018

Synopsis

Taxation is taking the centre stage on key national issues. It is playing a major role in government policy and political debates like never before.

The pressure to perform despite very low oil revenue means increasing pressure on tax authorities to scrutinise the affairs of businesses and individuals.

VAIDS was introduced to increase voluntary compliance and routine tax audits and investigations have been intensified to serve as deterrent to tax evasion and detection of non-compliance. In some cases this has led to disputes as government takes aggressive stance on grey areas.

It has therefore become imperative for tax professionals to be aware of these issues, understand the tax authorities' structure, practices and procedures to prevent, manage and resolve tax disputes in an efficient manner.

In this session, we will discuss the recent tax amnesty, tax matters arising, tax audit management, cooperative compliance and how to leverage on alternative dispute resolution.

Course content

1. Overview of tax audits2. Legal framework, drivers & triggers of tax audit and investigation3. New audit approach- Risk Based Audit4. Managing tax audits – best practices 5. Clearing and agreeing outcome of tax audit and investigation 6. Leveraging on alternative dispute resolution7. Post VAIDS matters arising and lessons learnt 8. Cooperative compliance 9. Conclusions10. Questions and Answers 10. Questions and Answers.

Learning Outcome


gain indepth knowledge of the procedures involved in a tax audit

become aware of the inherent risks in tax audit and investigation and how to mitigate them

evaluate risk-based audit and benefits of cooperative compliance

discuss post vaids tax matters arising, and

identify and leverage best practice strategy for effective dispute resolution.

?

?

?

?

?

Abuja2nd floor, Muktar El -Yakub's PlacePlot 1129 Zakariya Maimalari StreetOpposite National Defence CollegeCentral Business DistrictAbujaT: +234 (9) 2919302-4

Annexe17 Chief Yesufu Abiodun WayOniru Estate, Victoria Island, LagosDirect line: 01 270 3106T: + 234 (1) 271 1700F: + 234 (1) 270 3108

PortHacourt35 Woji RoadGRA Phase 2PortHacourt, RiversT: +234 (84) 571513F: +234 (84) 237959

PwC Nigeria offices

LagosLandmark Towers, Plot 5B, WaterCorporation Road, Oniru, VictoriaIsland, LagosT: + 234 (1) 271 1700F: + 234 (1) 270 3108

Website: www.pwc.com/ng

2018 tax academy curriculum - pwc · tax governance and business sustainability: navigating...

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