Eight parts, one profession

By the end of this part you can

• Explain what the 2025 tax reform changed and when the new rules took effect
• Tell the Nigeria Tax Act apart from the Nigeria Tax Administration Act and know which one answers a given question
• Identify which authority collects each major tax: NRS, the State Internal Revenue Services, or local government
• Describe the role of the Joint Revenue Board, the Tax Appeal Tribunal and the Tax Ombud
• State the headline 2026 figures: the zero band, the top rate, VAT, CIT and the Development Levy
• Describe what a HopperTax agent does and does not do, and apply the rules on authorization, confidentiality and refusing an engagement

By the end of this part you can

• Apply the residence rules to decide whether Nigeria taxes a person and which state assesses them
• Classify income as taxable or exempt across employment, business, investment and digital sources
• Apply every eligible deduction: pension, NHF, NHIS, life insurance and rent relief, and explain why the old CRA no longer exists
• Work the 6 progressive bands by hand, from the ₦800,000 zero band to the 25% top rate
• Compute a complete personal tax position from gross income to tax due, and check any software against it
• Tell PAYE and direct assessment apart, and use withholding tax credits correctly

By the end of this part you can

• Run the full 8-step interview for a client, from "Who's filing?" to "Your estimate"
• Interview across all 18 income types so nothing a client earned goes undeclared
• Use the Document Vault and read OCR confidence scores, verifying by hand where confidence is low
• Enter deductions with the evidence behind them, and clear every Smart Review finding before anything is filed
• Check the platform's estimate against your own Part 2 hand computation
• Take a client from a free preparation to a paid filing at ₦5,000, and run the engagement through the portal pipeline to filed

By the end of this part you can

• Compute a company's tax position: revenue minus allowable expenses minus capital allowances, then the right rate
• Apply the small-company test (turnover at or below ₦100,000,000 and fixed assets within ₦250,000,000) and know what it exempts
• Charge and account for VAT at 7.5%, including the small-business relief, zero-rating and the monthly return
• Explain the 4% Development Levy: its base, who pays it and what it replaced
• Handle withholding tax from both sides: deducting on payments and claiming credits on receipts
• Map a company's full compliance calendar: CIT, VAT, PAYE and levies, and who collects each

By the end of this part you can

• Drive the 6-step company filing track from Company identity to Your CIT position
• Enter revenue that ties to the books, expenses in the right categories, and assets through capital allowances rather than expenses
• Read the computed position: the small-company outcome, or CIT plus the Development Levy, and check it by hand
• Apply the small-company test properly in practice: the product keys on turnover, the agent verifies the asset arm and the carve-outs
• Take a company client from a free preparation to a ₦50,000 filing, and through the portal pipeline
• Run the recurring company calendar after the return: VAT and PAYE months, and next year's filing window

By the end of this part you can

• Get a Tax ID for an individual or confirm a company's, before anything is filed
• Route every return to the right destination: state IRS for personal, NRS for company taxes and VAT
• Recite the compliance calendar: 31 March, 31 January, the 10th, the 21st, and six months from year end
• Hand over a filing-ready package, know where your role ends, and keep the acknowledgment that proves the filing happened
• Handle the authority's side: assessments, the 30-day objection, the Tax Appeal Tribunal and the Tax Ombud
• Manage payments, receipts, Tax Clearance Certificates and refund claims for clients

By the end of this part you can

• Resolve any cross-border case with the two questions: is this person resident, and where is the income from?
• Tax the classic diaspora patterns: the non-resident with Nigerian income, and the Nigerian resident with foreign income
• Apply treaty allocation and the foreign tax credit, capped at the Nigerian tax on the same income, with evidence
• Recognise FBAR and FATCA situations for US-linked clients and refer the US side properly
• Handle the special cases: capital gains, crypto, stamp duties, inheritances, gifts and remittances
• Know exactly where your certification ends and a referral begins

By the end of this part you can

• Run the agent portal end to end: roster, pipeline stages, filings, purchases and invoices
• Understand the money: free preparation, full-price filing, and the reward that releases on a clean filing
• Build the deadline system: every client date captured at intake, weekly reviews, documents requested weeks ahead
• Protect the practice: records, confidentiality at scale, and the conduct lines that never move
• Grow deliberately: the verification page, referrals from filed clients, TCC season and monthly compliance retainers
• Keep the certification alive: what the certificate covers, when it renews, and how approval unlocks the portal