Certified Cross-Border Tax Expert - CCTE™

Certified Cross-Border Tax Expert - CCTE™

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Certification Overview

The Certified Cross-Border Tax Expert - CCTE™® is a professional designation that can be awarded to general tax practitioners, accountants and tax attorneys involved in the tax departments of accounting and / or auditing practices, public officers of companies.

There is no restriction on the tax work which may be under taken by a Certified Cross-Border Tax Expert - CCTE™® provided that the practitioner is competent to perform such function.

Tax consultants, also know as tax advisors, are experts in tax law, planning and compliance. ... A tax Practitioner typically expands on the role of tax preparer. While tax consultants prepare tax returns, they also often work closely with clients throughout the year to ensure client tax liability is minimized.

The Certification also offers excellent job opportunities or become a successful VAT consultant.

The Certified Cross-Border Tax Expert - CCTE™ is a foundational credential awarded by ITQMA to professionals who have demonstrated core competency in project frameworks


E-Course Duration: 20 to 25 Hours


Exam Code: CCTE™-001

Exam Information

The exam comprises of 50 Multiple Choice Questions out of which the candidate needs to score 70% (35 correct out of 50) to pass the exam.

The total duration of the exam is 1 hour (60 Minutes).

  • The exam is conducted in AI-proctored mode and can be taken anytime, anywhere within an eight-month validity period.
  • Upon purchasing the Premium Package or an Exam Voucher Code, a voucher code with two attempts will be assigned to your login profile under the "My Vouchers" tab. You can then take the exam through the "My Exam(s)" tab in your profile. To take the exam, simply apply the voucher code.

  • The Exam Voucher included in the Premium Package or purchased separately is valid for two (2) attempts. If you are unable to pass the exam within these two attempts, you can purchase a new voucher code, which will grant you an additional two attempts.
  • Kindly Note: The voucher will not be valid for a second attempt if you pass the exam on your first attempt.

The Certified Cross-Border Tax Expert - CCTE™® Certificate is valid for life.

CCTE™® is a Registered Trademark of ITQMA.

The Certified Cross-Border Tax Expert - CCTE™® Certification has no pre-requisites (Completion of an E-Course is not mandatory from ITQMA), but we highly recommend doing the E-Course as maximum number of questions are drawn from the E-Course in the actual exam.

Download Sample Exam

Course Outline

Module 1 - Taxation Revenue Authorities and Ethical Issues

  • The Objectives of Taxation
  • The Classification of Taxes
  • The Principles of an Ideal Tax System
  • Traditional Approaches
  • Introduction to Tax Administration
  • Taxing Power

Module 2 – Industrial Development

  • Personal Income Tax
  • Companies Income Tax
  • Industrial Development
  • VAT
  • Capital Gain Tax Act
  • Education Tax Act
  • Stamp Duties Act
  • Custom and Excise Duties Management

Module 3 - Revenues Power of Enquires

  • Filing Requirements
  • Assessments
  • Collection Procedures
  • Government Assessment
  • Collection Section
  • Monthly Tax Reconciliation
  • Ethical Issues

Module 4 – Tax Audit and Investigation

  • Foundation
  • Tax Audits
  • Tax Audit Branch
  • Types of Tax Audit
  • Types of Tax Process
  • Audit Checklist
  • Post Audit Meetings
  • Final Audit Reports
  • Types of Audit Exercise
  • Technical Procedures
  • Audit Programme
  • Tax Investigations
  • Stages of Tax Investigations
  • Intelligence Division
  • Civil Investigations Unit
  • Criminal Investigations Unit
  • Intelligence Investigations Unit
  • Assessments of Investigations Unit

Module 5 – Tax Appeal Tribunal and Tax Laws

  • Constitution of a Tribunal
  • Jurisdiction of Tribunal
  • Criminal Prosecution
  • Types of Tax Audit
  • Appeals of the Service
  • Definition of Trade

Module 6 – Tax Planning and Tax Avoidance

  • Tax Planning
  • Tax Avoidance
  • Tax Evasion
  • Types of Tax Audit
  • Communication with Clients
  • Communication with other Stakeholders

Module 7 – Taxation of Incomes, Offences and Penalties

  • Tax Legalisation
  • Income Tax Returns
  • Foreign Employment
  • Chargeable Persons
  • Chargeable Incomes
  • Types of Incomes
  • Exempt Incomes
  • Benefits in Kind of Perquisites
  • Non-Taxable Allowances
  • Reliefs
  • Offences and Penalties
  • Minimum Tax
  • Tax Tables
  • Taxation of Income from Partnership

Module 8 – Value Added Tax

  • Useful Definitions
  • Withholding Tax
  • Value Added Tax
  • Goods and Services Exempted from Tax
  • Input Vat
  • Vat Returns
  • Exempt Incomes
  • Administration of VAT

Module 9 – Capital Allowances

  • Qualifying Expenditure
  • Assets Acquired
  • Plant, Machinery and Fixtures
  • Plantations
  • Allowances
  • Leasing Assets
  • Capital Allowances Rates

Module 10 – Capital Gains Tax

  • Objectives of Capital Gain Tax
  • Administration of Capital Gain Tax
  • Allowable and Dis-allowable Expenditure
  • Computation of Chargeable Gains
  • Exemptions from Chargeable Gains

Module 11 - Remaining Modules

  • Tax Effects of Privatization and Commercialization
  • Profits, Accessible Profits and Tax Payable
  • Pioneer Legislation
  • Petroleum Profits Tax
  • Stamp Duties
  • Tax Planning and Management
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Target Audience

  • Tax Consultants
  • Accountants
  • Tax Accountants
  • Business Owners
  • VAT Consultants
  • Finance and non-finance officers involved in handling tax issues

Certified Cross-Border Tax Expert - CCTE™ are trademarks of ITQMA (IT Quality Management Association). All rights reserved.