2026 Election into Council: Vacancies, Call for Expression of Interest, Compliance and Governance Standard

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2026 Election into Council: Vacancies, Call for Expression of Interest, Compliance and Governance Standard

This is to inform all members that pursuant to the provisions of Schedule 1, Paragraph 5 of the Institute’s Act No. 76 of 1992 relating to the conduct of elections into Council, four (4) seats would become vacant. The following members of Council will retire at the 2026 Annual General Meeting scheduled to hold on Wednesday, June 3, 2026, and the four (4) are eligible for re-election in accordance with Section 1, Paragraph 5 of the First Schedule to the CITN Act.

The retiring Members are:

  1. Babarinde Ezekiel Kolawole, FCTI
  2. Arokoyo, Oluwabamike Ruth, (Dr.), FCTI
  3. Adimula, Ruth Abiola, (Dr.), FCTI
  4. Abubakar, Zaid, (Dr.), FCTI

RULES GUIDING NOMINATION OF CANDIDATES FOR COUNCIL ELECTION

All intending contestants should acquaint themselves with the following election parameters:

1. Eligibility Criteria:

An aspirant for election into Council shall satisfy all of the following conditions:

1.1 Membership and Professional Standing
Be a duly registered and financially up-to-date member of the Institute as at the date of nomination.

1.2 District Society Participation

  • An aspirant shall have been an active member of a recognised District Society.
  • A formal attestation letter issued by the Chairman of the District Society shall be uploaded on the nomination platform, confirming:
  • Regular participation in District activities; and
  • Financial compliance at both District Society and Institute levels.

Definition:
An active member is one who has attended not less than 50% of officially recorded District Society meetings annually during the period under review as attested to by the District Chairman.

1.3 Nomination and Sponsorship

  • Each aspirant shall be sponsored by two (2) financially compliant members of the Institute.
  • Sponsors shall submit an undertaking confirming that the aspirant is fit and proper for election.
  • Sponsors shall further declare the absence of any conflict of interest or inducement in relation to the nomination.

1.4 Mandatory Professional Training Programme (MPTP)
An aspirant shall have earned a minimum of ninety (90) credit units within the immediate past three (3) years, subject to:

  • Not less than twenty-five (25) credit units per annum; and
  • Compliance assessed on a proportionate and cumulative basis.

An aspirant shall have attended a minimum of two (2) MPTP programmes within the immediate past three (3) years preceding the election.

1.5 Financial Compliance

  • All dues, levies, and subscriptions shall be fully paid on or before 31 March of the election year.
  • An aspirant shall demonstrate consistent annual payment of subscriptions.
  • Only financially compliant members may vote, be voted for, or sponsor candidates.
  • In an election year, any aspirant shall fully settle all outstanding financial obligations to the Institute on or before the closing date for the submission of nomination forms.

1.6 Tax Compliance

  • As a professional Institute promoting tax compliance, every aspirant shall submit a valid Personal Income Tax Clearance Certificate for the year immediately preceding the election, issued by the appropriate tax authority.

1.7 Ethical and Legal Fitness
An aspirant shall:

  • Not have been convicted of any criminal offence involving fraud, dishonesty, or moral turpitude.
  • Not have been adjudged bankrupt or declared insolvent.
  • Not be under any disciplinary sanction by the Institute or any recognised professional body.

2. Campaign and Engagement Rules

  1. Ethical, issue-based engagement with members is permitted.
  2. The Institute shall provide equal and neutral visibility platforms for all qualified candidates.

3. Declaration of Interest and Candidate Statements

Each aspirant shall submit a concise personal statement (Not exceeding 1 page) outlining:

  • Leadership philosophy
  • Vision for the Institute
  • Intended contributions to Council

4. Electoral Oversight

  • The Election Review Committee (ERC) shall vet candidates’ nomination to ensure compliance
  • Members of the ERC shall not be eligible to contest in the election they vetted the nominees.

5. Disqualification and Appeals

  • Any disqualification shall be communicated in writing, stating reasons.
  • An affected aspirant shall have seven (7) days to lodge an appeal.
  • Appeals shall be determined by Council of the Institute whose decision shall be final.

6. Transparency and Reporting

The Institute shall publish:

  • The election timetable
  • The list of qualified candidates and their respective profiles

7. General Provisions

Nomination for Council election shall be completed electronically.

Expression of interest for Council election should be completed by filling the online application form. Application close on Friday April 17, 2026 by 5pm

Yours faithfully,
Chartered Institute of Taxation of Nigeria
Afolake Oso, FCTI
Registrar/Chief Executive