CT+ Programme

Determines cost of goods sold and inventory valuation for accurate tax reporting.​ 

Covers deferred tax and temporary differences to ensure correct taxable profit calculations and CT compliance.​
 

Guides depreciation calculations and treatment of capital assets for tax purposes.​
 

Explains amortisation and tax deductions related to intangible assets.​
 

Relevant for rental income and capital gains tax treatment.​

Covers business combinations, consolidation, and intercompany transactions—critical for taxable income recognition and transfer pricing compliance.​
 

Impacts tax treatment of impairments and fair value adjustments in financial assets.​

Essential for accurate revenue recognition and its effect on taxable income.​
 

Explains tax implications of lease liabilities and right-of-use assets, including deductible expenses.​