TAXATION TECHNICIANS SCHEME - TTS (CITN)
The Chartered Institute of Taxation
of Nigeria (CITN) started on February 4, 1982 as Association of Tax
Administrators and Practitioners. Thereafter, it transformed into Nigeria
Institute of Taxation, which was formally launched on February 21, 1982 and
statutorily recognized on May 6, 1987 as a company Limited by Guarantee.
The Institute was chartered by the
Federal Government of Nigeria by the enabling Act No. 76 of 1992 (now CITN Act,
CAP C10, Vol. 2, Laws of the Federation of Nigeria, 2004) and was charged with
the responsibility, among others, of determining what standards of knowledge
and skills are to be attained by persons seeking to become professional Tax
Practitioners or Administrators.
The aims and objectives of the
Institute as laid down in its charter (Decree 76 of 1992) among others include:
- To determine what standards of knowledge
and skills are to be attained by persons seeking to become registered members
of the taxation profession.
- To raise, maintain and regulate the
standard of taxation practice amongst its members.
- To promote professional ethics and
efficiency in tax administration and practice.
- To encourage, promote and co-ordinate
research for the advancement of taxation practice and administration in
Nigeria.
Under the Act, the Institute is the
only professional body which has the authority to regulate Tax Practice and
Administration in Nigeria and only its members can practice Taxation. The Act
sets out the rules as regards membership, composition and officers of Council,
etc. and copies are available for sale at the Secretariat of the Institute.
VISION
To be one of the foremost
professional associations in Africa and beyond
MISSION
To build an Institute which will be
a citadel for the advancement of taxation in all its ramifications
THE TAXATION TECHNICIAN'S SCHEME
(TTS)
Professional tax practitioners and administrators require
the assistance of able and trained technical staff in the discharge of their
day-to-day professional duties as supporting technical staffs. The Taxation
Technician Scheme is designed by the Chartered Institute of Taxation of Nigeria
(CITN) for the training of these supporting technical staff.
OBJECTIVES OF THE SCHEME
The objectives of the Scheme include:
(i) To provide recognized qualifications for taxation
technicians in various offices of tax practitioners and administrators both in the
private and public sectors; and
(ii) To provide opportunities for the exceptional technical
staff to progress towards professional qualifications.
POTENTIAL BENEFICIARIES OF THE
SCHEME
(i) The entire economy will benefit from the increased
productivity of a well-trained and disciplined workforce; and
(ii) The individual technicians as well as the organizations
they work for will also benefit.
THE TARGET STUDENTS
(i) Those holding supervisory posts in government
establishments, Commercial, Finance and Revenue Departments;
(ii) Clerks in practicing firms;
(iii) Clerks in Federal and State Boards of Inland/Internal
Revenue; and
(iv) Experienced and matured individuals who are not
qualified for student registration.
A. REGISTRATION PROCEDURE:
Application for admission must be made on the prescribed
form. This requires an undertaking on the part of the applicant to abide by the
rules laid down by the Council from time to time.
Every applicant shall produce satisfactory evidence of age,
name, character and eligibility together with photocopies of his/her
educational certificates. The Council reserves the right to grant or refuse any
application or to terminate the registration of a candidate. A successful
applicant shall be required to pay the prescribed registration and annual
subscription fees for the year; upon which he shall be allocated a student
number. This number must be quoted in full in all correspondence with the
Institute.
B. CONDITIONS TO BE SATISFIED
Every prospective candidate for admission to student membership
must satisfy the Council that:
- He is not below the age of 18.
- He possesses the basic minimum educational qualification
as set by Council.
- He is a fit and proper person to be registered.
C. ELIGIBILTY TO REGISTER
Entry for the Examination is open to all members of the
public with at least, one or more of the following qualifications:
- Senior Secondary Certificate Examination (SSCE)/General
Certificate Examinations (GCE) with 3 credits with at least a pass either in
English or Mathematics
- Ordinary National Diploma/Certificate from any recognized
Institution
- National Certificate of Education (N.C.E)
- Teachers Grade II
- ATS
- Mature Students (not less than 25 years and proficient in
reading and writing English language). Such applicant must however support
his/her application with evidence of a minimum of five (5) years employment in
the Federal Inland Revenue Service or State Board of Internal Revenue.
REGISTRATION PROCEDURE ONLINE
TTS students are required to apply via the CITN website by
the click on “become taxation technician schemes” from the “Join Now” menu of
the website. Payment can be made online with your Mastercard, Visa, Verve,
Interswitch, etransact cards.
TTS Payments
|
Fees
|
Registration
|
N9,000.00
|
Annual Subscription (billed
after a year after registration)
|
N1,000.00
|
Exams Form Fee
|
N1,000.00
|
Exam fee/paper
|
TTS1 – 2,500
TTS2 – 3,000
TTS3 – 3,500
Non-refundable fee – 4,000
|
Exemption form fee
|
N 3,500.00
|
Exemption/paper
|
TTS1 - 2,500
TTS2 - 3,000
TTS3 - 3,500
|
Note that fees are subject to change from time
to time at the instance of the Institute
EXAMINATIONS
I. ELIGIBILITY TO REGISTER FOR THE EXAMINATION
Entry for the Institute’s Examinations is open to all
registered student members of the Institute. A registered student member is
however expected to have paid the regular annual subscription and entry fees in
force at the date of entry.
II. EXAMINATION RESULTS AND CREDIT SYSTEM
Candidate sits for all the four papers at a particular
level. Candidate passes minimum of two (2) papers out of the four papers.
Candidate is credited with the two papers passed. Opportunity to re-write the
remaining two papers at subsequent examinations subject to a limited period to
pass the examination. Students writing the Taxation Technicians’ Scheme levels
would have a maximum of six (6) years to pass all stages of examinations within
which candidate will be credited with earlier passed papers but start afresh if
unable to satisfy this condition within the specified period. Any candidate who
passes one subject out of all the papers written should be credited with that
paper subject to the provision that the candidate must apply to sit for all papers
he/she would have been eligible to participate in the diet.
III. CONVERSION
Since a credit system is in operation with the new syllabus,
candidates who were unable to complete the examinations before the take-off
date of the new syllabus would only be credited with the relevant
subjects/courses already passed in the old syllabus.
EXEMPTION
The Institute will consider applications for exemptions from
holders of the following qualifications. However, only one certificate
(academic or professional) could be used to seek for the Institute's exemption.
(Exemption Form - N3,500) with
the additional fees below:
Exemption /paper fee: TTS1- N2500, TTS2- N3000, TTS3-
N3500
S/N
|
QUALIFICATION
|
EXEMPTION (NEW)
|
EXEMPTION FEE (₦)
APPROVED
RATES
|
1.
|
ND Accounting
|
Papers 1,2 and 3
|
7,500
|
2.
|
ND Business Studies
|
Papers 2 & 4
|
5,000
|
3.
|
NCE
|
Subject for subject based on course content
|
|
4.
|
ATS (ICAN)
|
All Part 1 papers & Papers 7 & 8
|
8,500
|
5.
|
ND Taxation
|
Papers 1,2 and 3
|
7,500
|
TAXATION TECHNICIAN’S SCHEME EXAMINATION COURSES
(1) TTS Part 1
COURSES FROM NEW SYLLABUS
|
COURSES FROM OLD SYLLABUS
|
Introduction to Taxation
General Principles of Law
Accounting
Communication Skills
|
Economics
Accounting
Element of Business Law
Introduction to Taxation
|
(2) TTS Part 2
COURSES FROM NEW SYLLABUS
|
COURSES FROM OLD SYLLABUS
|
Income Taxation
Introduction to Nigerian Tax System
Quantitative Techniques
Management Information System
|
Management Information System
Personal Taxation
Business Taxation
Business Management
|
(3) TTS Part 3
COURSES FROM NEW SYLLABUS
|
COURSES FROM OLD SYLLABUS
|
Fundamentals of Tax Audit
Indirect Taxation
Economics & Public Finance
Business Management
|
Tax Audit And Investigation
Oil, Gas And Other Minerals Taxation
Tax Practice and Business
Case study
|
ADMISSION OF TTS GRADUATES TO CITN PROFESSIONAL EXAMINATIONS
(i) Every TTS graduate who is interested in becoming a
Chartered Tax Practitioner or Chartered Tax Administrator by sitting for the
Institute's Professional Examinations can do so after completing the Part 3 of
the TTS Examinations and having obtained a minimum of five (5) credits,
including English and Mathematics, in the GCE/WASC/SSCE Ordinary Level.
(ii) Every TTS graduate after having satisfied the
requirements in (i) above, on application, shall be exempted from the
Foundation level of the Professional Examinations, and shall be required to write
and pass all papers in Professional Taxation I (except Q.T), II and III to
qualify for the Associate membership. However, the admission is subject to the
candidate acquiring the mandatory eighteen months pre or post qualification
experience in Taxation Practice or Administration.
Note:
1.
Candidate who intends writing the
exams must have registered as student 2 clear months before the examination dates
and must have been given student membership number (Registration number)
2.
Student Registration and Exemption
Registration is continuous
3.
The Examinations take place twice
every year in April & October.
For further enquiries,
please contact the Examinations and Students' Affairs Department of the
Institute on studentaffairs@citn.org
or Call Lizzy - 08023244395 and Motunrayo - 07075724372
For Further Details, Contact
Registrar/Chief Executive
The Chartered Institute of Taxation
of Nigeria
Tax Professionals' House
Plot 16, Otunba Jobi Fele Way,
Central Business District, Alausa Ikeja
Lagos State, Nigeria
P.O Box 1087, Ebute-Metta, Lagos State, Nigeria
Plot 16, Otunba Jobi Fele Way,
Central Business District, Alausa Ikeja
Lagos State, Nigeria
P.O Box 1087, Ebute-Metta, Lagos State, Nigeria
Tel: +234-1-7741273, +234-1-8936023
Website: www.citn.org
Email- citn@citn.org
Website: www.citn.org
Email- citn@citn.org
Abuja Liaison Office
Plot 27 Abidjan Street,
Wuse Zone 3, Abuja
Nigeria
Tel: + 234 (09)-2918349
Wuse Zone 3, Abuja
Nigeria
Tel: + 234 (09)-2918349
