CITN RELEASES NEW SYLLABUS

Click to access the CITN new syllabus at a Glance

The Chartered Institute of Taxation of Nigeria (CITN) is pleased to introduce a new syllabus effective from April 2025 examination diet. This new syllabus incorporates evolving national and global developments in tax practice and standards, which aims at positioning CITN graduates to adequately function in the national and international tax landscape.

Purpose of the Syllabus Review

The primary objective of the new syllabus is to address recent developments in tax laws, introduce new concepts and provide a more holistic approach to tax education. This will enhance the competency of our members and prepare them to excel as professional tax practitioners and administrators.

The new syllabus encompasses broader, more in-depth contents that emphasize analytical skills, critical thinking, and ethical practices.

Highlights of the new syllabus

 The new syllabus incorporates the following:

1. Expanded Core Knowledge of Taxation that provides deeper insights into Nigerian tax law and its practical applications.
2. International tax concepts for global best practices.
3. Analytical and critical thinking skills designed to enhance problem-solving skills in tax practice and administration.
4. Ethical awareness and professionalism in tax practice and administration with stronger emphasis on ethics and integrity within the profession.
5. Digital and Technology Awareness, which includes digital tools, tax technology, and data analytics applications in taxation.
6. Test of Professional Competence Module as a stand alone subject which must be passed by all before induction as an associate member of the Institute.

Conversion Provisions

For students who have taken examinations in the previous syllabus and have references, we have conversion provisions in the new syllabus. These provisions are in place to ease the transition to the new syllabus and help them understand the papers they will be required to write to complete the Institute’s professional examination and how previously passed papers will align within the revised structure. All students are encouraged to review these provisions carefully and consult with the examination department for any clarification needed.

Test of Professional Competence (TPC) Exemption

In recognition of the compulsory nature of the Test of Professional Competence (TPC) paper, all candidates are required to pass this paper prior to induction into Associate membership of the Institute. This paper remains a crucial part of the Institute certification process, as it is designed to enhance the candidate’s ability to handle complex and real-world tax scenarios. 

Conclusion

The new CITN syllabus represents an important step forward in the development of skilled and well-rounded tax professionals in Nigeria. We believe this update will prepare you to meet modern challenges and succeed in your professional journey. We encourage you to start preparing early, use the available resources, and engage with CITN support channels as needed.

On behalf of CITN, we wish you the very best in your studies and examination under the new syllabus. Let this be an opportunity to strengthen your knowledge, skills, and readiness for the dynamic world of taxation.

Thank you

Afolake Oso, FCTI
Registrar/Chief Executive