The Chartered Institute of Taxation of Nigeria (CITN) - CITN, Nigeria

CHARTERED INSTITUTE OF TAXATION OF NIGERIA - 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

MEMBERSHIP

The Chartered Institute of Taxation (CITN) has two main classes of membership at the moment. These are Fellows and Associates.

FELLOWS

Associates who wish to advance to fellowship may do so by submitting an application and then satisfying the council that his/her work has been closely connected with and of direct relevance to Nigeria Taxation for an unbroken period of at least five (5) years prior to such application as fellow. In the alternative, a total qualifying period of at least five (5) years prior to such application may be considered if it falls within a period not exceeding ten (10) years immediately prior to such application for admission as a fellow.

ASSOCIATE MEMBERS

In accordance with the Charter and Rules and Regulations of the Institute, a person is admitted as an associate member on application, if he/she is a graduate member of the Institute and has acquired the relevant tax experience or has completed any of the recognized examinations of the Institute. Members of other professional bodies are admitted after they have served a specific period either in tax practice and administration.

DESIGNATORY LETTERS

Every member of the Institute having been admitted at appropriate level is entitled to use the following designatory letters after his/her name.

ACTI – This designation represents Associate Member of the Chartered Institute of Taxation of Nigeria.

FCTI – This designation represents Fellow of the Chartered Institute of Taxation of Nigeria.

MEMBERSHIP, FEES AND SUBSCRIPTION

Admission fees and annual subscription are payable by each member in accordance with the Rules and Registrations.

ENTRY REGULATION AND REGISTRATION

I. REGISTRATION PROCEDURE:

Application for admission to student membership 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; 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 annual subscription fee for the year; upon which he shall be allocated a student number. This number must be quoted in full in all communications with the Institute.

II. 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.

Any student failing to comply with the above regulations may be liable for such penalties as the Institute may decide.

III. ELIGIBILITY TO REGISTER AS STUDENT MEMBER

An applicant shall be eligible to register as a student if he/she possesses a minimum of first degree, Higher National Diploma or its equivalent. Such person would obtain the Institute's Student Membership form/Reg. fee N1,500.00, Syllabus with the sum of N1,500.00. On submission, an applicant is to pay N4,500 processing fee, N2,500 Building fund and Annual Subscription N1,500.00.

Note: All forms for application have to be filled online (www.citn.org/join_citn)

Note that fees are subject to change from time to time at the instance of the Institute

REGISTRATION PROCEDURE ONLINE

Prospective Professional students are required to apply online via the CITN website by clicking on “Become a Professional Student Member” from the “Join Now” menu of the website. Payment can be made online with your Mastercard, Visa, Verve, Interswitch, etransact cards.

Professional Students	Payments
Registration (inclusive of subscription)	N11,500.00
Annual Subscription (billed after a year after registration)	N1,500.00
Exams Form Fee	N1,000.00
Exam fee/paper	Foundation – N3,500 PT1 – N4,500 PT2 – N5,500 PT3 – N6,500 Non-refundable fee- N5,000
Exemption form fee	N 3,500.00
Exemption/paper	Foundation - N4,000 PT1- N 6,000 PT2- N 8,000

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

The new credit system stipulates that a candidate sits for all the four papers at a particular level. The candidate must pass a minimum of one (1) paper out of the four papers. Candidate will be credited with the paper(s) previously passed. There will be opportunity to re-write the remaining papers at subsequent examinations subject to limited period. Candidate writing the Professional Examinations would have a maximum of eight (8) years to pass all levels 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 paper 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 are 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

FOUNDATION- N4000, PT1- N6000, PT2- N8000

S/N	QUALIFICATION	EXEMPTION (NEW)	EXEMPTION FEE (₦) APPROVED RATES
1.	TTS Graduates (ATT)	All Foundation Papers, Quantitative  Techniques in PT 1	22,000
2.	ICAN (ACA)	All Foundation Papers, Quantitative Techniques, Income Tax in PT 1	28,000
3.	ANAN(CNA)	All Foundation Papers	16,000
4.	ACIB (CIBN)	All Foundation Papers	16,000
5.	ACS	All Foundation Papers	16,000
6.	ACIS	All Foundation Papers, Quantitative  Techniques in PT 1	22,000
7.	MNIM	All Foundation Papers & Strategy, Risk & Ethics PT 2	24,000
8.	LLB, BL	General Principles of Law; Revenue Law	10,000
9.	HND/BSc (Accounting)	All Foundation Papers	16,000
10.	HND/BSc (Bus. Admin)	Accounting, Economics & General Principles of Law	12,000
11.	HND/BSc Taxation	All Foundation & PE 1 Papers	22,000
12.	HND/BSc Maths/Statistics	Economics, Quantitative Techniques	10,000
13.	BSc Economics	Economics & General Principles of Law, Quantitative Techniques	14,000
14.	BSc Banking/Finance	Quantitative Techniques, Economics	10,000

PROFESSIONAL EXAMINATION COURSES

(1) Foundation

COURSES FROM NEW SYLLABUS	COURSES FROM OLD SYLLABUS
Principles of Taxation Accounting General Principles of Law Economics	Accounting Business Law Managerial Economics Management Information System

(2) Professional Taxation 1

COURSES FROM NEW SYLLABUS	COURSES FROM OLD SYLLABUS
Quantitative Techniques Revenue Law Income Taxation Indirect Taxation	Revenue Law Personal Taxation Business Taxation International Taxation

(3) Professional Taxation 2

COURSES FROM NEW SYLLABUS	COURSES FROM OLD SYLLABUS
Taxation of E-commerce Strategy, Risk and Ethics Tax Audit and Investigation International Taxation	Tax Audit And Investigation Oil, Gas And Other Minerals Taxation Tax Practice and Business Case study

(4) Professional Taxation 3

COURSES FROM NEW SYLLABUS	COURSES FROM OLD SYLLABUS
Oil, Gas Taxation Solid Minerals Taxation Tax Management Practical Cases in Taxation

The Examinations take place twice every year in April and October.

Note:

·         All forms for application have to be filled online (www.citn.org/join_citn)

·         All other qualifications not listed above to write all courses from Foundation stage.

This information is by the order of the Council of The Chartered Institute of Taxation of Nigeria.

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

Tel: +234-1-7741273, +234-1-8936023
Website: www.citn.org
Email- citn@citn.org

Abuja Liaison Office

Plot 27 Abidjan Street,
Wuse Zone 3, Abuja
Nigeria

Tel: + 234 (09)-2918349