MSL Business School CITG Final Level 2 Specialist Tax Tuition

CITG Paper 11 · Final Level 2

CITG Advanced Taxation Practice (Paper 11) Tuition in Ghana

Paper 11 is the computational summit of the qualification — advanced tax across every type of taxpayer and transaction. Pass it first time with the lecturers behind Ghana's most awarded professional tax programme.

See the full syllabus and how we teach it below

MSL is enrolling now for the next CITG Paper 11 Advanced Taxation Practice class. We confirm your eligibility, advise on Final Level entry, and place you in the right programme.

46

National award wins · across our programmes

  • 7National Overall Best Graduating Student awards
  • 33Subject Overall Best Student awards
  • 6Additional National Overall Best distinctions5 Overall Best Female Graduating Student awards · 1 ICAG Level 2 Overall Best Student award

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Students trained

01 — Overview

CITG Paper 11 Advanced Taxation Practice tuition at MSL

Paper 11 is one of the three papers of CITG Final Level 2, the final stage of the Chartered Tax Practitioner qualification. It is the broadest and most computational paper in the scheme, drawing together the taxation of every type of taxpayer and a wide range of transactions and entities. At Final Level 2, all three papers are entered together at the first attempt. MSL teaches Paper 11 online, live, by lecturers who are practising professionals.

Paper 11 at a glance

  • Paper11 Advanced Taxation Practice
  • LevelFinal Level 2
  • Part ofCITG — the Chartered Tax Practitioner qualification (all three Final Level 2 papers sat together)
  • Exam formatWritten, scenario-based — computations and answers in business-communication form (memorandum, report, briefing paper or discussion paper)
  • Pass mark50%
  • SittingsFebruary and August each year
  • Delivery100% online — live via Google Meet, with recordings
  • TuitionGHS 600 per paper (GHS 1,800 for all three Final Level 2 papers)
  • Core focusAdvanced income tax, indirect and transaction taxes, natural-resource and specialised entities, and capital taxes
02 — Why it matters

Why Paper 11 matters

Paper 11 is where the whole syllabus comes together in computation. It tests whether you can take any taxpayer — an individual, a company, a partnership, a trust, a mining or petroleum entity, an insurer — and arrive at the correct tax with confidence. It is the technical heart of the Chartered Tax Practitioner qualification.

This paper demands both breadth and accuracy. Candidates who pass Paper 11 can:

  • Compute income and income tax for individuals, companies, partnerships, trusts and unincorporated businesses
  • Apply reliefs and capital allowances correctly
  • Handle employment income, retirement savings and life insurance premiums
  • Compute indirect and transaction taxes — VAT, import duties, excise and special tax
  • Tax natural-resource and specialised entities — mining, petroleum and insurance business
  • Compute capital gains tax and gift tax, and apply self-assessment rules
03 — The syllabus

Paper 11 syllabus structure

The CITG syllabus for Paper 11 spans the full range of taxes and taxpayers. We have organised it into five areas for study, from core income-tax computation through to capital taxes and self-assessment. The CITG scheme does not publish per-topic mark weightings.

Income and income tax computation

The computational heart of the paper — ascertaining income and income tax for every type of taxpayer.

  • Ascertainment and computation of income and income tax for individuals and companies
  • Taxation of partnerships, trusts and other unincorporated businesses
  • The computation of reliefs
  • The computation of capital allowances

Employment income and personal taxation

The taxation of individuals as earners, including the treatment of savings and protection.

  • Taxation of employment income
  • The tax treatment of retirement savings
  • The tax treatment of life insurance premiums

Indirect and transaction taxes

The taxes that arise on goods and transactions, and the classification and valuation that drive them.

  • Import duties, value added tax, special tax and excise duties on exports, imports and locally produced goods
  • The correct classification of goods
  • The determination of the true value of goods

Natural resources and specialised entities

The taxation of sectors and entities with their own rules — resources and insurance.

  • The computation of mineral royalties
  • Taxation of petroleum, minerals and mining entities
  • Taxation of insurance business — short-term and life insurance

Capital taxes, business changes and self-assessment

Taxes on gains and gifts, the tax effect of business change, and the compliance framework.

  • Ascertainment of capital gains and computation of capital gains tax
  • Valuation and taxation of taxable gifts
  • Cessation of trade on liquidation, reconstruction or amalgamation
  • Provisional and self-assessment rules and their relationship to business financial decisions
04 — How to pass

How to pass CITG Paper 11

Paper 11 rewards accuracy under time pressure across a wide syllabus. Here is how MSL students approach it.

Step 01
Answer in the format the question demands

Show clear, labelled computations and present narrative answers as a report or memorandum where asked. Marks follow a workings layout the examiner can follow.

Step 02
Make core computations automatic

Income tax, capital allowances and reliefs recur throughout the paper. Drill them until they are fast and reliable, so your time goes to the harder parts of each question.

Step 03
Cover the whole syllabus — including the specialised areas

Mining, petroleum, insurance, capital gains and gifts all appear. Do not leave a topic untouched; the breadth of this paper is what catches unprepared candidates.

Step 04
Practise full past questions under timed conditions

MSL's mock examinations replicate CITG conditions so your pace and accuracy are second nature before the day.

Step 05
Use the MSL app to close gaps

Photograph a computation you got wrong and ask the app's AI to walk through it line by line. Targeted review is the fastest way to raise your mark.

05 — How MSL teaches it

Why study Paper 11 at MSL Business School

We don't just cover the syllabus — we drill the computations until they are automatic and teach you to handle the specialised areas other candidates avoid.

MSL is Ghana's most awarded professional tax programme, with national Overall Best winners in every Final Level 2 paper — including the national Overall Best in Advanced Taxation Practice, won four times, most recently by Abigail Cudjoe in the February 2026 sitting.

  • Lecturers who are practising professionals and have sat this examination themselves
  • Live online classes — interactive and accessible from anywhere in Ghana
  • Recordings available almost immediately after each session
  • Computation technique taught directly, with workings layout that earns marks
  • Mock examinations under CITG conditions, with detailed feedback
  • 3,000+ students trained — Ghana's most proven professional-exam track record
Watch our graduatesICAG & CITG graduation ceremonies — see the record for yourself.
06 — The platform

The MSL Business School App

As Ghana's clear technology leader in professional education and the first and only provider with multimodal AI for professional exam students, MSL pairs expert Paper 11 tuition with proprietary AI built for exam preparation. Every enrolled student gets the app.

In the app

  • AI-powered study tools — ask any Paper 11 topic, get a detailed explanation instantly
  • Past questions and structured revision frameworks
  • Class recordings — every live session archived and searchable
  • Downloadable notes and a student community across Ghana

Multimodal MSL AI

  • Instant explanations on any Advanced Taxation Practice computation
  • Line-by-line walk-throughs for computations you got wrong
  • Automated quizzes, flashcards and lesson summaries
  • Photo-based question solving — text, voice and image input

Technology at MSL is not decorative. It is built to improve examination outcomes.

Free to download · Android · iOS · Windows

07 — FAQ

Frequently asked questions — CITG Paper 11

What does CITG Paper 11 cover?

Advanced Taxation Practice covers the computation of income and income tax for all types of taxpayer, reliefs and capital allowances, employment income and personal taxation, indirect and transaction taxes, the taxation of natural-resource and insurance entities, and capital gains, gifts and self-assessment.

How is Paper 11 examined?

It is a written, scenario-based paper combining computations with narrative answers in business-communication form, with a 50% pass mark. CITG holds two sittings a year, in February and August.

Where does Paper 11 sit in the CITG qualification?

It is one of the three Final Level 2 papers, the final stage of the qualification, alongside Strategic Tax Planning and Tax Practice Administration & Ethics. All three Final Level 2 papers are entered together at the first attempt.

What does Paper 11 tuition cost at MSL?

MSL tuition is GHS 600 per paper, or GHS 1,800 for all three Final Level 2 papers, with full access to the MSL Business School App. CITG exam fees are paid separately to the Institute.

Is online tuition effective for Paper 11?

MSL has been online since day one and consistently produces national award winners across ICAG and CITG, including the national Overall Best in Advanced Taxation Practice, won four times and most recently by Abigail Cudjoe in February 2026 — taught entirely online with live classes, recordings and AI study tools.

Read the complete CITG guide

Page last reviewed and updated , aligned to the Chartered Institute of Taxation (Ghana) examination scheme and syllabus.

Register for CITG Final Level 2 tuition

Pass Paper 11 first time.

Ghana's most awarded tax programme · Specialist CITG tuition · 100% Online

MSL is enrolling now for the next CITG Paper 11 Advanced Taxation Practice class. We confirm your eligibility, advise on Final Level entry, and get you into the right programme for your sitting.