Self-assessment under CITA means:
AFIRS computes for the company
BCompany computes its own tax and files accordinglyCORRECT
CTax is fixed by law
DAuditor computes the tax
CITNCompany Taxation
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Why the answer is B, and why the others tempt you.
Self-assessment shifts computation to the taxpayer, subject to FIRS audit and possible additional assessment.
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