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Graduating License3

BUSINESS TAXATION PROFESSIONAL LICENSE

3-year university program (180 ECTS) that trains corporate tax specialists and tax-customs advisors. The curriculum includes: OHADA accounting, direct taxation (IS, IRPP), VAT, international taxation, transfer pricing, CEMAC/UEMOA customs code, tax litigation, legal tax optimization, and corporate tax reporting. The program is delivered online with a thesis and professional defense.

180 ECTS Finance, Accounting and Audit
Recommended Master's Degree track Master of Science in Corporate Finance
BUSINESS TAXATION PROFESSIONAL LICENSE
Total cost
2,450,000 FCFA

Description

The Professional Bachelor's Degree in Corporate Taxation & Customs at UNIVGA is a comprehensive 3-year university program (180 ECTS) that trains tax technicians who are immediately operational in companies, accounting and tax firms, or in tax and customs administrations. The program covers direct and indirect taxation of companies, the customs code of regional economic areas (CEMAC, UEMOA), international taxation, legal optimization, and litigation.

Designed to meet the needs of companies facing a rapidly changing tax and customs environment, this training is delivered 100% online. It combines technical mastery of SYSCOHADA rules and national tax codes with a fine understanding of international conventions, transfer pricing, and import-export customs procedures.

Market issues and career opportunity

The complexity of corporate taxation (corporate tax, VAT, withholding taxes, sectoral taxes), the digitalization of declarations (e-tax, e-filing, e-payment), and the intensification of tax and customs controls make tax professionals highly sought after. Accounting and tax firms, corporate finance departments, customs brokers, and administrations are actively recruiting tax and customs technicians.

Curriculum pedagogical structure

Year 1 — Accounting, legal, and economic fundamentals. OHADA accounting, introduction to tax law and business law, business economics, financial mathematics, statistics, administrative organization, and professional office management.

Year 2 — Advanced taxation. Direct taxation (IS, IRPP, withholding taxes), indirect taxation (VAT, excise duties, local taxes), advanced accounting SYSCOHADA, corporate law OHADA, introduction to customs law, payroll taxation and legal tax English.

Year 3 — Specialization in taxation-customs. International taxation and conventions, transfer pricing and group taxation, CEMAC/UEMOA customs code and import-export procedures, tax and customs litigation, legal tax optimization, e-tax and online declarations, tax audit and corporate tax reporting. The curriculum concludes with a supervised professional thesis, presented orally via videoconference before an academic jury.

Career opportunities

Junior corporate tax advisor, assistant in tax consulting firm, payroll and social declarations manager, junior customs declarant, transit agent, tax compliance officer, tax or customs inspector (through competitive exam), tax litigation assistant. Continuation to Master's in International Taxation, Master's in Business Law Taxation or DSCG.

Suitable for working professionals

UNIVGA is designed to meet the needs of working professionals (80% of our audience). Platform accessible 24/7, flexible schedules, recorded virtual classes, personalized support. Ideal for accountants, firm agents, customs declarants, and personnel from tax administrations wishing to structure their skills.

What you will learn

Master OHADA accounting and link it with the corporate tax return
Calculate and declare corporate tax (IS), advances, and annual settlement
Calculate and declare monthly VAT (scope, deductions, adjustments)
Manage withholding taxes on salaries, service providers, and dividends
Prepare a complete tax return and prepare a tax audit file
Master the CEMAC/UEMOA customs code: customs value, tariff classification, economic regimes
Carry out customs clearance for imports and exports (DPI, DPE, litigation)
Apply international tax treaties (elimination of double taxation)
Document a transfer pricing policy according to OECD principles
Legally optimize corporate taxation (structure choice, incentive schemes, treaties)
Manage tax or customs litigation: amicable appeals, litigation, transactions
Write a structured professional thesis and defend it in an oral presentation before a jury

This program includes

Written Course, Audio & PDF
Key Takeaways + Graded Evaluation
Comprehension questions
Frequently Asked Questions (FAQ)
Timed Quiz
Professional Case Studies
Video conferencing course explanations
Supervised remote homework sessions
Graded business case studies
Professional internship report
Optional supervised project (real professional case)
Video conference defense
First Year
6 UEs 18 Lessons 60 ECTS
Semester 1 – 30 ECTS credits
Chapter 1: Basic mechanisms: journal, ledger, trial balance
Chapter 2: Revised SYSCOHADA chart of accounts: structure and logic of classes
Chapter 3: Current entries: purchases, sales, bank, payroll, fixed assets
Chapter 1: Sources of law, hierarchy of norms, judicial organization
Chapter 2: OHADA Uniform Act on general commercial law
Chapter 3: OHADA Uniform Act on commercial companies
Chapter 1: Simple and compound interest, discounting, capitalization
Chapter 2: Annuities, amortization tables, TEG
Chapter 3: Actors and functions of the business, economic environment
Semester 2 – 30 ECTS credits
Chapter 1: Central tendencies, dispersion, distributions
Chapter 2: Intermediate Excel: formulas, functions, formatting
Chapter 3: Advanced Excel for taxation: pivot tables, VLOOKUP, simulations
Chapter 1: Basic Concepts of Tax Law: Tax, Duty, Contribution
Chapter 2: Organization of Tax and Customs Administrations (DGI, DGD)
Chapter 3: Declarative Procedures, E-filing and E-tax
Chapter 1: Depreciation (Straight-Line, Declining Balance), Tax Treatment of Depreciation
Chapter 2: Accounting Provisions vs Tax-Deductible Provisions
Chapter 3: Adjustments and Their Impact on Tax Results
Second Year
6 UEs 18 Lessons 60 ECTS
Semester 3 – 30 ECTS credits
Chapter 1: Scope of IS, Taxable Companies, Territoriality
Chapter 2: Determination of Taxable Income: Reintegrations and Deductions
Chapter 3: Liquidation: Rates, Installments, Payment, Annual Declaration
Chapter 1: IRPP: Category Income, Allowances, Scale, Declaration
Chapter 2: Withholding Taxes on Salaries: Calculation, Monthly Declaration
Chapter 3: Withholding on Service Providers and Dividends
Chapter 1: VAT: Scope, Rates, Taxable and Exempt Transactions
Chapter 2: Deduction Regime, Pro Rata, Adjustments, VAT Credit
Chapter 3: Excise Duties and Specific Taxes (Beverages, Tobacco, Telecoms)
Semester 4 – 30 ECTS credits
Chapter 1: OHADA Financial Statements: Balance Sheet, Income Statement, TAFIRE
Chapter 2: Construction of the Tax Package from Annual Accounts
Chapter 3: Complementary Tax Tables and Annexed Statements
Chapter 1: Company Formation: Registration Fees, Taxes
Chapter 2: Corporate Life: Dividend Distribution, Withholding, Tax Integration
Chapter 3: Restructuring: Merger, Split, Partial Asset Contribution and Taxation
Chapter 1: CEMAC/UEMOA Customs Law: Sources, Organization, Principles
Chapter 2: Basic Customs Regimes: Release for Consumption, Transit, Warehouse
Chapter 3: Legal and Tax English: Vocabulary, Reading Contracts and Agreements
Third year
6 UEs 15 Lessons 60 ECTS
Semester 5 – 30 ECTS credits
Chapter 1: Principle of Territoriality, Connection Rules, Permanent Establishment
Chapter 2: International Tax Conventions: OECD Model, African Conventions
Chapter 3: Elimination of Double Taxation: Exemption, Tax Credit
Chapter 1: Arm's Length Principle, OECD Transfer Pricing Methods
Chapter 2: Mandatory Documentation (Master File, Local File, CbCR)
Chapter 3: Transfer Pricing Control and Potential Adjustments
Chapter 1: Customs Value, Tariff Classification (HS), Origin of Goods
Chapter 2: Economic Customs Regimes: Warehouse, Processing, Transit, Free Zone
Chapter 3: Customs Clearance Procedures (SYDONIA WORLD), DPI, DPE, Payment of Duties
Semester 6 – 30 ECTS credits
Chapter 1: Tax Audit Procedure: VC, ESFP, Contradictory, Adjustment
Chapter 2: Graceful Recourse, Litigation, Tax Transactions
Chapter 3: Customs Litigation: Inspections, Seizures, Offenses, Transactions
Chapter 1: Distinction Between Optimization/Evasion/Fraud, Anti-Abuse Provisions
Chapter 2: Incentive Measures: Free Zones, Investment Codes
Chapter 3: Corporate Tax Audit: Methodology, Deliverables, Recommendations
Professional Memory and Tutored Project 10 credits 50 hours
supervised work

Admission Requirements

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Required documents — Professional License Training

Admission file to be compiled

Required documents for all levels:

🎓 Copy of the Baccalaureate certificate or diploma
🪪 Copy of ID
📸 Recent ID photo
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File Verification & Validation

All documents transmitted will be subject to a Administrative review. Your file will be officially approved or rejected after examination. Payment of tuition fees for degree programs will only be made after your application has been approved.

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Document transmission

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Online - Pre-registration Form

Submit your documents directly through our secure online form.

📝 Pre-registration Form
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In person — UNIVGA Group Headquarters

Libreville, Nzeng-Ayong Neighborhood, Chantier Moderne — top floor, door on the right of the tiled building opposite Plaisance.

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Payment methods

Tuition fees can be paid in several ways:

📱 Mobile Money Online on this site On-site at headquarters 🌍 International transfer

To find out the precise payment details suitable for your situation, please contact UNIVGA administration directly.

Contact Administration
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Training start

Given the nature 100 % Digital courses generally begin 1 to 3 business days after payment confirmation. This time frame allows the administration to prepare your file and create your student account.

How is your training going?

Each lesson is structured in progressive steps. You must complete the 3 mandatory activities to unlock the next lesson.

Male teacher

Real human supervision

Online flexibility + guaranteed pedagogical presence

Our educational model combines total flexibility and rigorous academic supervision. You access content at your own pace, while benefiting from regular video conferences with your teachers.

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Course explanations

Live in-depth sessions with your mentors to clarify each concept.

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Interactive educational exchanges

Q&A with your teachers, adapted to your pace and difficulties.

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Supervised online homework

Real-time proctored exams on Zoom or Google Meet, under real exam conditions.

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Upon your registration, an Custom academic calendar is communicated to you — guaranteeing serious follow-up and guided progress, without the constraints of continuous live classes.

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Lesson Unlock Rule

To access the next lesson, you must complete the 3 mandatory activities from the current lesson:

🔑 Key Points 🎯 Scenario 📝 Evaluation
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Professional thesis and defense

Your course concludes with the writing of a Professional memory addressing a concrete problem related to your specialty, followed by a online video conference defense in front of an academic jury (Zoom or Google Meet). You are accompanied by a dedicated tutor for framing, methodology, and defense preparation.

Optional Tutored Project: You can use a real-world case study from your professional environment as a supplementary deliverable to your thesis.

Thesis defense fees: 150,000 CFA francs — included in the total cost of the course, billed at the end before the jury session.

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The Essentials of the Course

Course + Audio + PDF

The core of your training. Each lesson includes a structured written course, an audio course for immersive listening and a Downloadable PDF to revise at any time, even offline. The content is organized progressively with definitions, concrete examples, and practical illustrations.

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Case study

A practical case study is integrated into each lesson with an in-depth explanation section to anchor theory in real-world situations.

Lesson FAQ

5 frequently asked questions answered at the bottom of each lesson to address the most common doubts about the subject matter.

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Preparation questions

Questions at the end of the lesson to deepen your own research or prepare for discussions with your academic advisor.

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Key Points

10 enrichments 🔓 Required

10 carefully selected points to deepen your understanding beyond the essentials of the course. They offer additional perspectives, practical applications, and hands-on advice. The validation of this tab is required to unlock the next lesson.

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Setting the Scene

Professional graded simulation 🔓 Required

You are placed in an interactive professional simulation. Real decisions are presented to you with immediate feedback and detailed correction. Your grade has been recorded and counts towards your academic progress. Validating this tab is mandatory to unlock the next lesson.

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Evaluation

20 varied questions quiz 🔓 Required

A 20-question quiz with varied formats (multiple choice, true/false, matching, practical case studies, etc.) to validate your mastery of the chapter. Instant results with detailed corrections. This grade counts towards your overall average. Validating this tab is mandatory to unlock the next lesson.

Frequently Asked Questions

Yes. The UNIVGA GROUP is registered with the National Agency for Investment Promotion of Gabon (ANPI-Gabon) and has all legal registrations: NIF 370669-C, RCCM GA-LBV-01-2020-A10-01945, and CNSS 014-0205895-A. The institution is also officially recognized by the Ministry of Professional Training under authorization no. 000306/MENICFP/SG/DGFP/DFP, which empowers it to train and issue training certificates as well as Bac+2 level diplomas, notably the DTS.

UNIVGA is authorized to directly issue training certificates and Bac+2 level diplomas (DTS). For higher level diplomas—Professional Bachelor's, Bachelor's, Professional Master's, MBA, DBA—they are issued by our local or international partner universities. This collaboration ensures that your diplomas benefit from broad academic recognition, beyond Gabon's borders.

Yes, on multiple levels. In the UK, UNIVGA GROUP is registered under company number 12581906, recognized by HM Revenue and Customs (HMRC) with VAT number GB353434312, and listed on the UK Register of Regulated Educational Institutions under UKPRN 10086514. UNIVGA is also accredited (ID: CINVU11GA2019I1156) as an Executive Board Member and Member of the Educational Committee of CINVU (Comstech Inter-Islamic Network on Virtual Universities), which operates under the auspices of the Standing Committee on Scientific and Technological Cooperation of the Organization of Islamic Cooperation (OIC). This accreditation signifies our academic excellence and contribution to higher education globally.

Le CINVU (Comstech Inter-Islamic Network on Virtual Universities) is an international network that promotes cooperation and knowledge sharing among virtual universities and higher education institutions in the member countries of the Organization of Islamic Cooperation (OIC). UNIVGA sits on its executive board and educational committee under the identifier CINVU11GA2019I1156. This accreditation attests to the quality of our teaching, our academic standards, and our commitment to digital higher education within a network spanning over 50 countries.

The UNIVGA GROUP’s headquarters are located in Libreville, Gabon—Nzeng-Ayong neighborhood, Chantier Moderne, top floor, the door to the right of the tiled building across from Plaisance. Although our courses are 100% online, we maintain a physical location to welcome students, accept registration documents, and process tuition payments. The institution is also incorporated in the United Kingdom as a company (Company Number 12581906), which reinforces its international scope.

GROUPE UNIVGA is the official and administrative name of the institution, the one that appears on all legal documents, registrations, and ministerial authorizations. «Université Virtuelle du Gabon» (or UNIVGA) is the trade name adopted to reflect the institution’s fully digital nature and to make it easier for the public to identify it. It is therefore the same entity: the administrative name is GROUPE UNIVGA, and the commonly used name is Virtual University of Gabon.

Each lesson is structured in several progressive steps. You begin with the Course Essentials (written text + audio + downloadable PDF), which includes a case study explained in detail, a FAQ, and preparation questions. Then, you complete 3 mandatory activities: Key Points (10 enrichments), Role Play (professional decision simulation), and Assessment (timed quiz). All 3 activities must be completed to unlock the next lesson.

Yes. Each lesson includes an audio course that you can listen to at any time, as well as a downloadable PDF containing all of the written content of the lesson. This allows you to review offline, on the go, or without internet access. The audio content is particularly popular with students who want to learn while mobile.

Each lesson includes a practical case study directly integrated into the course content. It is accompanied by an in-depth explanation section to help you understand how theory applies in a real-world situation. These cases are drawn from actual professional contexts (African and international) and allow you to ground your learning in practice from the very first reading.

The preparation questions at the end of each lesson serve a dual purpose. First, they allow you to deepen your understanding of the course through your own research and personal reflection. Second, for students pursuing a degree, they serve to prepare you for discussions during your videoconferenced course explanation sessions with your academic advisor. By working on them in advance, you will get the most out of each session.

Yes, all mandatory activities (Key Points, Role-Playing, Evaluation) are automatically graded by the platform. You get immediate feedback on your answers with your score and mastery level. This allows you to quickly identify your weaknesses and review the necessary concepts before continuing your progress.

The progressive unlocking system ensures that each student truly grasps the concepts before moving on. The 3 mandatory activities (Key Points, Scenario, and Assessment) verify different skills: comprehension, decision-making, and recall. This rigorous pedagogical model ensures the quality of the course and the value of your training.

For a degree program, you must provide at minimum: a copy of your Baccalaureate certificate or diploma, a copy of your ID, and a recent ID photo. Depending on your enrollment level (L3/Bachelor: proof of Bac+2; Master/MBA: Bachelor's degree Bac+3; DBA: Master's degree Bac+5), additional documents will be required. Payment of tuition fees is only made after your application has been validated by the administration.

You have two options. You can submit your documents directly online via the pre-registration form at univga.org/preinscription/, or visit the UNIVGA Group headquarters in person in Libreville, Nzeng-Ayong neighborhood, Chantier Moderne (top floor, door on the right of the tiled building opposite Plaisance). In both cases, your documents will be verified before official validation.

UNIVGA accepts several payment methods: Mobile Money, online directly on the website, in person at the Libreville headquarters, or by international transfer. To get the exact details for your payment method, please contact UNIVGA administration directly via the "Contact Us" tab on this page.

Thanks to the institution’s fully digital system, courses typically begin within 1 to 3 business days after your payment is confirmed. This short turnaround time allows the administration to finalize your enrollment, create your student account, and set up your access to the platform with all your courses.

Video conferencing sessions are live sessions on Zoom or Google Meet, scheduled according to your personalized academic calendar. They include in-depth course explanations by your academic advisors, interactive question-and-answer sessions tailored to your difficulties, as well as real-time supervised assignments. Connection links are sent to you by email before each session. This calendar is given to you upon registration.

Supervised assignments take place live on Zoom or Google Meet, under the conditions of a real exam. You compose within a set time limit, with your camera on, under the supervision of your academic advisor. These assessments are scheduled in advance in your academic calendar and complement the platform's automatic assessments to ensure maximum academic rigor.

Once your registration is validated, you will receive a personalized academic calendar. It organizes your curriculum by defining the course periods, video conferencing session dates, supervised assignments, and, where applicable, the defense. This calendar ensures a serious follow-up and guided progress, while allowing you the flexibility of online learning—without the constraints of constant live classes.

Yes, enrollment is open year-round thanks to UNIVGA's digital format. Your personalized academic calendar is established from your effective enrollment date, allowing you to start at any time. Each student thus follows an individualized path, independent of others.

Online admission

This training is graduating Your application is being reviewed by our admissions committee before validation and access to the payment platform.

📋 4-Step Procedure

  1. Fill out your pre-registration form below (approx. 5 min).
  2. Our committee is reviewing your application under 72 business hours.
  3. If accepted, you will receive your by email Admission certificate and the link for payment of registration fees.
  4. You pay your fees and immediately access your training space.

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