Home » The Chartered Institute of Taxation of Nigeria (CITN) began on February 4, 1982, as the Association of Tax Administrators and Practitioners. It later evolved into the Nigerian Institute of Taxation, officially launched on February 21, 1982, and legally recognized on May 6, 1987, as a Company Limited by Guarantee.
The Institute was granted charter status by the Federal Government of Nigeria through Decree Number 76 of 1992, tasked with setting the standards of knowledge and skills required for membership. The Institute’s membership includes professionals from fields such as Accounting, Law, and other areas with relevant tax experience.
The aims and objectives of the Institute as laid down in its enabling Act are, among others, as follows:
The CITN professional exams are organized into three stages, each becoming more advanced in terms of knowledge and complexity. The three stages/levels include; Foundation, Professional Taxation 1, and Professional Taxation 2. Below is a detailed breakdown of each stage:
This entry stage introduces students to the basics of taxation and related fields, establishing a solid base for further study. The courses taken at this stage include:
Expanding on the foundation, the Professional Taxation 1 Level covers more detailed taxation concepts and practices. The courses taken at this stage include:
This final and most advanced stage prepares students for senior roles in tax practice. It includes comprehensive courses such as:
The examination fees for each level of the CITN certification exams are outlined below;
Foundation
Examination Form Fee 1,000.00
Registration Fees (Non-Refundable) 8,000.00
Per Subject Fees 7,000.00 Total Subject Fees (4 Papers) 28,000.00
Study Material/Per Subject Fees 1,500.00
Professional Taxation 1
Examination Form Fee 1,000.00
Registration Fees (Non-Refundable) 10,000.00
Per Subject Fees 9,000.00 Total Subject Fees (4 Papers) 36,000.00
Study Material/Per Subject Fees 1,500.00
Professional Taxation 2
Examination Form Fee 1,000.00
Registration Fees (Non Refundable) 12,000.00
Per Subject Fees 10,000.00 Total Subject Fees (4 Papers) 40,000.00
Study Material/Per Subject Fees 1,500.00
There are two main classes of membership of the CITN at the moment. These are Fellows and Associates.
Associate members
According to the Institute’s Charter and Rules and Regulations, an individual can become an associate member upon application if they are a graduate member of the Institute with relevant tax experience or have passed one of the recognized examinations of the Institute. Additionally, members of other professional organizations can be admitted after completing a specified period in tax practice or administration.
Fellows
Associates seeking to advance to fellowship may submit an acceptable thesis and demonstrate to the council that their work has been directly relevant to Nigerian taxation for at least five continuous years before applying for fellowship. Alternatively, a total qualifying period of at least five (5) years within the ten (10) years immediately before the application may be considered for admission as a fellow.
| Exemptions from the CITN Professional Examinations | ||
| S/N | QUALIFICATION | EXEMPTION (NEW) |
| 1 | TTS Graduates, (ATT)/ATS/ATSWA, OND (Accounting &Taxation) | All Foundation Papers |
| 2 | ICAN(ACA) | All Foundation Papers, All PT I papers & PT II papers except Income Tax for Specialized Businesses |
| 3 | ANAN(CNA) | All Foundation Papers, All PT I papers & PT II papers except Income Tax for Specialized Businesses |
| 4 | BL | All Foundation Papers, All PT I papers & PT II papers except Financial/Tax Analysis and Income Tax for Specialized Businesses |
| 5 | ACCA | All subjects at all levels except Business Laws, Income Tax for Specialized Businesses |
| 6 | CIOT | All subjects at all levels except Business Laws, Income Tax for Specialized Businesses |
| 7 | CITN TAX ACADEMY (CTA) | Subject by subject exemption |
| 8 | CIMA | All subjects at all levels except Business Laws, Income Tax for Specialized Businesses |
| 9 | ACIB | All Foundation Papers, Financial Reporting and Governance, Risk & Ethics in PT I |
| 10 | ACS/ACIS/ICSAN | All Foundation Papers, Financial Reporting, and Financial/Tax Analysis in PT II |
| 11 | MNIM | All Foundation Papers, Governance, Risk & Ethics, and Financial Reporting in PT I |
| 12 | LLB | All Foundation Papers, All PT 1 Papers |
| 13 | HND/Degree Taxation | All Foundation Papers, All Papers in PT 1 and International Tax, and Tax Audit & Investigation in PT II |
| 14 | HND/Degree (Accounting) | All Foundation Papers, All PT 1 Papers |
| 15 | HND/Degree Banking/Finance/Insurance | All Foundation Papers, All PT 1 Papers |
| 16 | Degree in Economics | All Foundation Papers, All PT 1 Papers |
| 17 | HND/Degree Bus. Admin/Public Admin/Bus. Management | All Foundation Papers, except Principles of Taxation, and Financial Reporting & Governance, Risk Ethics in PT 1 Paper |
| 18 | HND/Degree Maths/Statistics | Economics in Foundation and Financial Reporting in PT I |
| 19 | Other Degrees not stated here | Subject-by-subject exemption upon presentation of transcript |
| 20 | Masters in Management Sciences with Taxation Option/Taxation course in Transcript | All papers in Foundation, all papers in PT I, International Taxation and Financial/Tax Analysis in PT II |
| 21 | Master’s Degree in Management Sciences | All papers in Foundation, all papers in PT I |
| 22 | All other Masters’ Degree | Subject-by-subject exemptions upon presentation of transcript |
| 23 | PhD in Management Sciences with Taxation Option/Taxation course in Transcript | All papers in the foundation, all papers in PT I, and all papers in PT II except Income Tax for Specialized Businesses |
| 24 | PhD Degree in Management Sciences | All papers in the foundation, all papers in PT I, and all papers in PT II except TaxAudit & Investigation and Income Tax for Specialized Businesses |
| 25 | All other Doctoral Degrees in Management Sciences | All papers in the foundation, all papers in PT I, except Tax Audit & Investigation and Income Tax for Specialized Businesses |
| 26 | All other Doctoral Degrees | Subject-by-subject exemptions upon presentation of transcript |
| 27 | FIRS/JTB Fundamental Level | Principle of Taxation in Foundation |
| 28 | FIRS/JTB Preliminary Level | All Papers in Foundation, all papers in PT I, and International taxation in PT II |
| 29 | FIRS/JTB Final Level | All papers in the foundation, all papers in PT I, and all papers in PT II except Financial/Tax Analysis |
| 30 | All other Professional Certificates | Subject-by-subject exemptions upon presentation of certificate |
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