A.   Agreement whereby a sum of money is set aside to make provision for another person

        B.   Obligation given by faith to one individual to dispose property in which benefit will be derived

        C.   Authorisation given in faith to one or more individual to dispose and apply the benefits arising out of the property for the advantage of the owner of the property

        D.   Aggregate of a person’s possession either in his life time or at death which will comprise of his personal goods or properties

        A.  Q2 Who among these persons tax is to be collected?

        B.   Every individual whose chain of business resident out a state of resident

        C.   Every individual other than persons, corporations deemed to be resident for that year in the relevant state under the provision of PITA

        D.   None of the above

        A.   Capital expenditure

        B.   Rent and cost of repairs to any premises for producing income

        C.   Rent and rates

        D.   Any sum reserved out of profits except there is an expression permission of section 20 of the PITA

        A.   Capital expenditure

        B.   Rent and cost of repairs to any premises for producing income

        C.   Rent and rates

        D.   Any sum reserved out of profits except there is an expression permission of section 20 of the PITA

        A.   This connotes rents, dividends, royalty, discounts which may be received net of withholding tax

        B.   This connotes wages, salaries which may be received net of withholding tax

        C.   This connotes individual annual income not discovered but realised solely for drawings

        D.   None of the above

        A.   Principle of equity

        B.   Principle of certainty

        C.   Principle of trustee

        D.   Principle of convenience

        A.   Principle of equity

        B.   Principle of certainty

        C.   Principle of trustee

        D.   Principle of convenience

        A.   Principle of equity

        B.   Principle of certainty

        C.   Principle of trustee

        D.   Principle of convenience

        A.   To discourage government interest on investment

        B.   To protect the populace from external forces

        C.   To discourage the consumption of dangerous product

        D.   To make companies indigenous companies form alliance for economic possession

        A.   Personal income tax

        B.   Capital gain tax

        C.   Petroleum profit tax

        D.   Ad varolem

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