CITN Syllabus

Are you writing the Chartered Institute of Taxation of Nigeria (CITN) certifications? Download the CITN syllabus for all levels to help you prepare and study smarter.

Home » CITN Syllabus

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.

Aims & Objectives

The aims and objectives of the Institute as laid down in its enabling Act are, among others, as follows: 

  1. To raise, maintain, and regulate the standard of taxation practice amongst its members. 
  2. To promote professional ethics and efficiency in tax administration and practice. iii. To encourage, promote, and coordinate research for advancing taxation in Nigeria.

CITN Syllabus For All Levels

CITN Foundation Syllabus
CITN Professional Taxation 1 Syllabus
CITN Professional Taxation 2 Syllabus

CITN Professional Certificate Syllabus Structure

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:

A. Foundation Level

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:

  • Principles of Taxation
  • Financial Accounting
  • Business Law
  • Economics

B. Professional Taxation Level 1

Expanding on the foundation, the Professional Taxation 1 Level covers more detailed taxation concepts and practices. The courses taken at this stage include:

  • Financial Reporting
  • Income Taxation
  • Indirect Taxation
  • Governance, Work, and Ethics.

C. Professional Taxation 2 Level

This final and most advanced stage prepares students for senior roles in tax practice. It includes comprehensive courses such as:

  • Tax, Audit, and Investigation
  • International Taxation
  • Financial and Tax Analysis
  • Income Tax for Specialized Businesses and Processes

CITN Exam Structure & Format

  • Written Exams: Each stage includes written exams testing theoretical knowledge and practical application.
  • Frequency: Exams are held twice a year, in May and November.
  • Passing Criteria: To pass each level exam, a minimum score of 50% is required.
  • Duration: Each stage typically takes one year of full-time study to complete.

CITN Examination Fees

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

CITN Membership

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.

CITN Syllabus For All Levels

CITN Foundation Syllabus
CITN Professional Taxation 1 Syllabus
CITN Professional Taxation 2 Syllabus

CITN Exemption for Some Courses

Exemptions from the CITN Professional Examinations
S/NQUALIFICATIONEXEMPTION (NEW)
1TTS Graduates, (ATT)/ATS/ATSWA, OND (Accounting &Taxation)All Foundation Papers
2ICAN(ACA)All Foundation Papers, All PT I papers & PT II papers except Income Tax for Specialized Businesses
3ANAN(CNA)All Foundation Papers, All PT I papers & PT II papers except Income Tax for Specialized Businesses
4BLAll Foundation Papers, All PT I papers & PT II papers except Financial/Tax Analysis and Income Tax for Specialized Businesses
5ACCAAll subjects at all levels except Business Laws, Income Tax for Specialized Businesses
6CIOTAll subjects at all levels except Business Laws, Income Tax for Specialized Businesses
7CITN TAX ACADEMY (CTA)Subject by subject exemption
8CIMAAll subjects at all levels except Business Laws, Income Tax for Specialized Businesses
9ACIBAll Foundation Papers, Financial Reporting and Governance, Risk & Ethics in PT I
10ACS/ACIS/ICSANAll Foundation Papers, Financial Reporting, and Financial/Tax Analysis in PT II
11MNIMAll Foundation Papers, Governance, Risk & Ethics, and Financial Reporting in PT I
12LLBAll Foundation Papers, All PT 1 Papers
13HND/Degree TaxationAll Foundation Papers, All Papers in PT 1 and International Tax, and Tax Audit & Investigation in PT II
14HND/Degree (Accounting)All Foundation Papers, All PT 1 Papers
15HND/Degree Banking/Finance/InsuranceAll Foundation Papers, All PT 1 Papers
16Degree in EconomicsAll Foundation Papers, All PT 1 Papers
17HND/Degree Bus. Admin/Public Admin/Bus. ManagementAll Foundation Papers, except Principles of Taxation, and Financial Reporting & Governance, Risk Ethics in PT 1 Paper
18HND/Degree Maths/StatisticsEconomics in Foundation and Financial Reporting in PT I
19Other Degrees not stated hereSubject-by-subject exemption upon presentation of transcript
20Masters in Management Sciences with Taxation Option/Taxation course in TranscriptAll papers in Foundation, all papers in PT I, International Taxation and Financial/Tax Analysis in PT II
21Master’s Degree in Management SciencesAll papers in Foundation, all papers in PT I
22All other Masters’ DegreeSubject-by-subject exemptions upon presentation of transcript
23PhD in Management Sciences with Taxation Option/Taxation course in TranscriptAll papers in the foundation, all papers in PT I, and all papers in PT II except Income Tax for Specialized Businesses
24PhD Degree in Management SciencesAll papers in the foundation, all papers in PT I, and all papers in PT II except TaxAudit & Investigation and Income Tax for Specialized Businesses
25All other Doctoral Degrees in Management SciencesAll papers in the foundation, all papers in PT I, except Tax Audit & Investigation and Income Tax for Specialized Businesses
26All other Doctoral DegreesSubject-by-subject exemptions upon presentation of transcript
27FIRS/JTB Fundamental LevelPrinciple of Taxation in Foundation
28FIRS/JTB Preliminary LevelAll Papers in Foundation, all papers in PT I, and International taxation in PT II
29FIRS/JTB Final LevelAll papers in the foundation, all papers in PT I, and all papers in PT II except Financial/Tax Analysis
30All other Professional CertificatesSubject-by-subject exemptions upon presentation of certificate

About us

Welcome to Syllabus.ng, your premier destination for all educational resources and exam preparation materials in Nigeria and the world.

Our mission is simple yet impactful: to  empower learners of all ages and backgrounds with resources they need to succeed academically.

It is always better to work smarter than work harder. At Syllabus NG, our goal is to make our audience work smarter to achieve their educational and career goals. 

At Syllabus.ng, we understand the importance of quality, relevance, and accessibility in education. That’s why we’ve curated a vast collection of syllabus materials, study guides, and exam preparation resources from trusted sources, ensuring that our users have access to accurate, up-to-date, and comprehensive content.

Our team of dedicated professionals brings together diverse expertise in education, technology, and content curation to deliver an unparalleled learning experience.

But our commitment to education goes beyond just providing study materials. We’re also a community-driven platform that offers support, guidance, and encouragement to students facing unique challenges and barriers. From informative articles and expert tips to interactive forums and personalized assistance, we strive to empower every student with the knowledge, skills, and confidence they need to thrive academically and beyond.

As you navigate the educational landscape, trust Syllabus.ng to be your reliable companion. Whether you’re preparing for national examinations, international certifications, or school assessments, we’re here to support you every step of the way. Because we believe that every student deserves the opportunity to pursue their dreams and build a brighter future.

Join us on our mission to redefine the way education is accessed, experienced, and embraced. Together, let’s break down barriers to learning and create a world where education knows no bounds. Welcome to Syllabus.ng, where learning begins and possibilities are endless.

Professional Certification

CIBN Syllabus

CITN Syllabus

APCON Syllabus

Company

Career

Media Kit

SyllabusNG

© 2024 Created with Page 5 Digital
Download Syllabus