MSL Business School CITG Final Level 2 Specialist Tax Tuition

CITG Paper 10 · Final Level 2

CITG Strategic Tax Planning (Paper 10) Tuition in Ghana

Paper 10 is where tax knowledge becomes tax strategy — structuring entities, compensation and operations for the best outcome. 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 10 Strategic Tax Planning 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

3,000+

Students trained

01 — Overview

CITG Paper 10 Strategic Tax Planning tuition at MSL

Paper 10 is one of the three papers of CITG Final Level 2, the final stage of the Chartered Tax Practitioner qualification. It moves beyond computation into strategy — how to structure a business, its people and its operations to achieve the best tax outcome within the law. At Final Level 2, all three papers are entered together at the first attempt. MSL teaches Paper 10 online, live, by lecturers who are practising professionals.

Paper 10 at a glance

  • Paper10 Strategic Tax Planning
  • LevelFinal Level 2
  • Part ofCITG — the Chartered Tax Practitioner qualification (all three Final Level 2 papers sat together)
  • Exam formatWritten, scenario-based — 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 focusStrategic planning principles, entity choice, compensation strategy and business operating strategy
02 — Why it matters

Why Paper 10 matters

By Final Level 2 you can compute tax; Paper 10 teaches you to use that knowledge strategically. This is the paper that distinguishes a competent preparer from a trusted adviser — the practitioner clients turn to before they make a decision, not after.

Strategic Tax Planning develops the judgment to advise on structure, timing and character of transactions. Candidates who pass Paper 10 can:

  • Apply a structured decision-making process and present-value analysis to tax decisions
  • Work with the entity, time-period, jurisdiction and character variables of tax planning
  • Advise on the right organisational form for a new business and the tax consequences of entity choice
  • Structure employee and proprietor compensation for tax efficiency
  • Plan around how profit is measured and reported for tax
  • Recognise the legislative and judicial limits on planning, and the role of uncertainty
03 — The syllabus

Paper 10 syllabus structure

The CITG syllabus for Paper 10 is organised into four areas, moving from the principles of strategic tax planning, through strategies for new businesses and for compensation, to taxation and business operating strategies. The CITG scheme does not publish per-topic mark weightings.

Principles of strategic tax planning

The framework of tax planning — how decisions are analysed and the variables a planner works with.

  • The decision-making process in tax planning
  • Taxation and present-value analysis
  • The basic principles — the entity, time-period, jurisdiction and character variables
  • Other factors — legislative and judicial restrictions, and the role of uncertainty

Tax strategies for new business

Planning the tax position of a business from formation — choosing the right structure and moving property into it efficiently.

  • Organisational strategies and the organisational forms a business can take
  • The basic tax consequences of entity choice
  • Corporate, partnership and sole-proprietor formation
  • Transferring property to controlled entities — by sale or by lease

Employee compensation strategies

Structuring how people are paid for tax efficiency, for both the business and the individual.

  • Proprietor and employee compensation
  • Fringe benefits and deferred compensation
  • Equity-based compensation, employee stock plans and options
  • Partnership interest as payment for services

Taxation and business operating strategies

Planning around how profit is measured and reported for tax.

  • Profit measurement and reporting
  • The entity's accounting year
  • Tax accounting methods
  • The permanent and temporary differences between book profit and taxable profit
04 — How to pass

How to pass CITG Paper 10

Paper 10 rewards judgment, not memorisation. Here is how MSL students approach it.

Step 01
Answer in the format the question demands

Structure your answer as a report, memorandum or briefing paper where asked, with headings and a clear recommendation. At Final Level 2, professional communication is part of the mark.

Step 02
Internalise the planning variables

The entity, time-period, jurisdiction and character variables are the lens for every question. Learn to apply them quickly and consistently to any scenario.

Step 03
Recommend, then justify

Examiners reward a clear recommendation supported by reasoning and, where relevant, present-value analysis. Always weigh alternatives and state the tax consequence of each.

Step 04
Practise full past questions under timed conditions

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

Step 05
Use the MSL app to close gaps

Ask the app's AI to pressure-test your recommendations and explain alternative strategies. Targeted review is the fastest way to raise your mark.

05 — How MSL teaches it

Why study Paper 10 at MSL Business School

We don't just cover the syllabus — we teach you to think like an adviser: to weigh structures, justify recommendations and write the answers that earn marks at Final Level 2.

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 Strategic Tax Planning, won twice, most recently 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
  • Written-answer technique taught directly, not left to chance
  • 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 10 tuition with proprietary AI built for exam preparation. Every enrolled student gets the app.

In the app

  • AI-powered study tools — ask any Paper 10 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 Strategic Tax Planning concept
  • Reasoning walk-throughs for questions 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 10

What does CITG Paper 10 cover?

Strategic Tax Planning covers the principles of tax planning (including the entity, time-period, jurisdiction and character variables), tax strategies for new businesses and entity choice, employee compensation strategies, and taxation and business operating strategies.

How is Paper 10 examined?

It is a written, scenario-based paper. You present your answers in business-communication form — memorandum, report, briefing paper or discussion paper — with a 50% pass mark. CITG holds two sittings a year, in February and August.

Where does Paper 10 sit in the CITG qualification?

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

What does Paper 10 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 10?

MSL has been online since day one and consistently produces national award winners across ICAG and CITG, including the national Overall Best in Strategic Tax Planning, won twice and most recently 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 10 first time.

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

MSL is enrolling now for the next CITG Paper 10 Strategic Tax Planning class. We confirm your eligibility, advise on Final Level entry, and get you into the right programme for your sitting.