CITN
Nigeria 🇳🇬FoundationsPROFESSIONALChartered Institute of Taxation of Nigeria — Foundation, Professional Taxation I & II, and the Test of Professional Competence.
📏 CITN papers are sat by computer in the April and October diets and marked out of 100, with 50% the pass mark; fees run per paper (₦12,500 Foundation, ₦15,000 Professional Taxation I, ₦17,500 Professional Taxation II as published for 2026). Rates and thresholds follow the Finance Act in force for the year of assessment.
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5 lessons1 subjectSelf-pacedProfessional plan
Beginner
Beginner skill
Which government levies what, the Principal Acts and the Finance Act layer, and the machinery of filing, assessment, objection and appeal.
🔒 Unlocks after all modules
1
🔒 After lessonsTax Administration & the Nigerian Tax System
0/1 passed🔒
Who Taxes What, Under Which Act, and What Happens When You Disagree
Requires Professional plan
Intermediate
Intermediate skill
Employment income and benefits in kind, the relief structure and the graduated bands, and the employer's trust obligation under PAYE.
🔒 Unlocks after all modules
1
🔒 After lessonsPersonal Income Tax & PAYE
0/1 passed🔒
Personal Income Tax and PAYE: From Gross Pay to the Remittance
Requires Professional plan
2
🔒 After lessonsCompany Income Tax, TCC & Capital Allowances
0/1 passed🔒
Companies Income Tax: Accounting Profit to Taxable Profit
Requires Professional plan
Advanced
Advanced skill
Taxable, zero-rated and exempt supplies, input recovery and invoicing, withholding at source, stamp duties and the cross-border rules.
🔒 Unlocks after all modules
1
🔒 After lessonsVAT, WHT & Consumption Taxes
0/1 passed🔒
VAT, Withholding Tax and the Duties on Documents
Requires Professional plan
2
🔒 After lessonsTax Practice, Ethics & Advisory
0/1 passed🔒
The Practitioner: Planning, Advising, and Staying Registrable
Requires Professional plan
Syllabus coverage · CITN
0/30 official topics · 0%30 topics still to cover
- The Nigerian tax system — classification of taxes, taxing powers and the roles of FIRS, LIRS and FIRS' sister agenciesWho Taxes What, Under Which Act, and What Happens When You Disagree →
- Tax legislation — the Principal Acts, Finance Acts and the year of assessmentWho Taxes What, Under Which Act, and What Happens When You Disagree →
- Tax administration — registration, filing, assessment, collection, audit and enforcementWho Taxes What, Under Which Act, and What Happens When You Disagree →
- Self-assessment, record-keeping obligations and the statutory time limitsWho Taxes What, Under Which Act, and What Happens When You Disagree →
- Offences, penalties and the taxpayer's rights; disputes and appeals to the Tax Appeal Tribunal and aboveWho Taxes What, Under Which Act, and What Happens When You Disagree →
- The CITN practitioner — the Control of Tax Practitioners Act, membership, practising licence and the register of tax consultantsWho Taxes What, Under Which Act, and What Happens When You Disagree →
- Personal income tax — scope, residents and non-residents, and exempt incomePersonal Income Tax and PAYE: From Gross Pay to the Remittance →
- Income from employment — gross income, reliefs and exemptions, and the benefits-in-kind rulesPersonal Income Tax and PAYE: From Gross Pay to the Remittance →
- Computation of taxable income and PAYE — graduated rates, reliefs and the remittance obligation of employersPersonal Income Tax and PAYE: From Gross Pay to the Remittance →
- Income from business, property, investments and gifts — computation and treatmentPersonal Income Tax and PAYE: From Gross Pay to the Remittance →
- National Housing Fund, pension and other statutory deductions, and the effect on taxable incomePersonal Income Tax and PAYE: From Gross Pay to the Remittance →
- Payroll practice — the 12th-month schedule, amended returns and refundsPersonal Income Tax and PAYE: From Gross Pay to the Remittance →
- Companies income tax — scope, residence, and the treatment of Nigerian and non-Nigerian companiesCompanies Income Tax: Accounting Profit to Taxable Profit →
- Profits computable under the Act — allowable and non-allowable deductions, and the thin-capitalisation ruleCompanies Income Tax: Accounting Profit to Taxable Profit →
- Capital allowances — pools, rates, balancing charges and allowances, and pooled assetsCompanies Income Tax: Accounting Profit to Taxable Profit →
- Revenue and capital receipts, and the treatment of losses and group reliefCompanies Income Tax: Accounting Profit to Taxable Profit →
- Tertiary Education Tax, information technology development levy and other company-level chargesCompanies Income Tax: Accounting Profit to Taxable Profit →
- Companies in special sectors — oil and gas, shipping, real estate and banksCompanies Income Tax: Accounting Profit to Taxable Profit →
- Value added tax — taxable and exempt supplies, zero rating, and the place of supply rulesVAT, Withholding Tax and the Duties on Documents →
- VAT computation, invoicing, filing and remittance, and the VAT on electronic money transfersVAT, Withholding Tax and the Duties on Documents →
- Input VAT recovery, refund claims and the flat-rate scheme for qualifying businessesVAT, Withholding Tax and the Duties on Documents →
- Withholding tax — transactions covered, rates, and its status as advance tax or a final taxVAT, Withholding Tax and the Duties on Documents →
- Stamp duties on instruments and transactions, and the National Information Technology Development Agency levyVAT, Withholding Tax and the Duties on Documents →
- International dimensions — tax information exchange, the significant-nexus concept and cross-border servicesVAT, Withholding Tax and the Duties on Documents →
- Tax planning versus tax avoidance and evasion, and the general anti-avoidance ruleThe Practitioner: Planning, Advising, and Staying Registrable →
- Advising a client — engagement letters, due diligence, and writing a tax opinion and computationThe Practitioner: Planning, Advising, and Staying Registrable →
- Duties of the tax practitioner — confidentiality, disclosure, fees and conflict of interestThe Practitioner: Planning, Advising, and Staying Registrable →
- Representing the client — objections, appeals and settlement with the tax authorityThe Practitioner: Planning, Advising, and Staying Registrable →
- Entrepreneurship and business practice for tax consultants — practice management and client serviceThe Practitioner: Planning, Advising, and Staying Registrable →
- Ethics and professional conduct of the tax practitioner under the CITN rulesThe Practitioner: Planning, Advising, and Staying Registrable →
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