Taxation Technicians Scheme (TTS) - CITN, Nigeria

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

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