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Administration of Income Tax and Tax Procedures

Unit: Public Finance and Taxation

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Practice CPA Public Finance and Taxation Administration of Income Tax and Tax Procedures questions with detailed answers and explanations.

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April 2025

 1 Questions
Question 5b
​​During a tax seminar, one of the facilitators noted that some of the objectives of imposing tax penalties may include: 

  • To enforce tax laws and regulations. 
  • To act as a source of revenue for the government. 
In relation to the above statement, summarise FOUR circumstances under which the imposition of penalties might not achieve the intended objectives.


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December 2024

 2 Questions
Question 5b
​ ​​Analyse TWO circumstances under which a person may be considered to be a tax representative of another person for tax purposes as outlined in the Tax Procedures Act.



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Question 4a
​​Identify FOUR circumstances under which the revenue authority could cancel a personal identification number (PIN).


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August 2024

 1 Questions
Question 3a
​​Outline FIVE items that should be specified in writing to a taxpayer, when the commissioner has made a default assessment.


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April 2024

 1 Questions
Question 5b
​​Identify FOUR benefits that could accrue to a taxpayer from appointing a tax representative.


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December 2023

 1 Questions
Question 4a
​​In relation to Tax Procedures Act 2015, explain the circumstances when a taxpayer may appeal to: 

(i) Tax appeals tribunal. 

(ii) High court.


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April 2023

 1 Questions
Question 5b
​​Describe THREE instances where a taxpayer is considered to have made self-assessment return, as provided under Section 28 of the Tax Procedures Act, 2015.


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August 2022

 1 Questions
Question 5b
​​Outline four cases where a person is considered as the tax representative of another person as provided under the Tax Procedures Act, 2015 or any other tax law of your country.


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April 2022

 1 Questions
Question 3b
​​Outline four items that should be specified in writing in the notification to the taxpayer, when the Commissioner has made an amended assessment.


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Pilot December 2021

 1 Questions
Question 5c
​​Analyse three circumstances where the revenue authority might cancel a taxpayer’s personal identification number.


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December 2021

 1 Questions
Question 3a
​ ​​ Explain the following tax assessments as provided under the Tax Procedures Act, 2015: 

(i) Default assessment. 

(ii) Advance assessment. 

(iii) Amendment of assessment.


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May 2021

 2 Questions
Question 3a
​ Propose four measures that the revenue collection agency in your country could employ to reduce instances of tax evasion. ​


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Question 2b
​​In a tax seminar, one of the facilitators noted that "Most revenue authorities in developing countries are embarking om tax base expansion programme to raise more revenue through identification of new taxpayers". 

With reference to the above statement, highlight four sources of information in regard to identification of new taxpayers.


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November 2020

 1 Questions
Question 4b
​Explain two distinguishing features between "tax evasion" and "tax avoidance".


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November 2019

 1 Questions
Question 3a
​​In a tax seminar one of the facilitators noted that, "The Tax Procedures Act 2015. specifies on that the Commissioner should include in the default assessment to a taxpayer".

With reference to the above statement, outline five categories of such information


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May 2019

 1 Questions
Question 5b
​​Discuss three measures that the government has undertaken to help reduce the number of tax appeals proceeding to court.


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November 2018

 1 Questions
Question 5b
​​Outline circumstances upon which the Commissioner of Domestic Tax may accept a late notice of objection from a tax payer.


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May 2018

 2 Questions
Question 3a
​​ Distinguish between "objection" and "appeal" as used in administration of income tax.


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Question 3b
​​Outline four disadvantages of a multiple tax system.


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November 2017

 2 Questions
Question 3a
​​Outline four instances when the commissioner of domestic taxes or equivalent office holder in your country might cancel a personal identification number (PIN).


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Question 5b
​​Summarise four actions that the revenue authority in your country could take against tax payers for recovery of overdue tax.


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May 2017

 2 Questions
Question 5a
​​The imposition of penalties under various tax legislation is meant to achieye certain objectives.

In relation to the above statement:

(i) Identify two objectives of imposing tax penalties.

(ii) Assess two circumstances under which the imposition of penalties might not achieve the intended objectives.


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Question 4a
​​During a tax seminar, a facilitator noted that "one of the current challenges facing the revenue authority is failure to collect the targeted revenue set out in the national budget"

Summarise four measures undertaken by the revenue authority to enhance revenue collection in your country.


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November 2016

 2 Questions
Question 5a
​​As a tax dispute resolution mechanism, a tax payer who is not satisfied with the commissioner's decision regarding his objection, has a right to appeal to the local committee.

In relation to the above statement. highlight four instances when a taxpayer can appeal to the local committee.


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Question 4a
​​With reference to Tax Procedure Act 2015, outline the penalties that arise from the following offences

(i) Failure to submit a tax return by the due date

(ii) Failure to keep, retain or maintain documents required for a reporting period without a reasonable cause

(iii) Tax avoidance or fraudulent claim for a refund


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May 2016

 2 Questions
Question 5a
​​Outline four contents of a notice of assessment.


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Question 5b
​​In a tax seminar, one of the facilitators noted that "introduction of information communication technology in taxation. such as the iTax system by the Revenue Authority has benefited both the taxpayer and the Revenue Authority".

Citing four benefits of iTax system or any other tax system used in your country, justify the facilitators comment.


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November 2015

 2 Questions
Question 5a
​​Propose four benefits that might arise from tax amnesty declared by the revenue authority.


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Question 3b
​​Suggest four areas that a tax officer should pay attention to in the audit of a pay as you earn (PAYE) system.


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Pilot September 2015

 2 Questions
Question 3b
​​Explain the treatment of the following as provided under the Employer's PAYE regulations:

(i) Tax-free remunerations.

(ii) Payment in lieu of leave.

(iii) Personal relief granted to persons leaving the country.


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Question 3a
​​Outline the challenges that may affect the operations of the recently introduced itax system.


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May 2015

 1 Questions
Question 5a
​​Outline four benefits of turnover tax.


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