ELIGIBILITY TO APPLY FOR EXEMPTION
Exemption application 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.
GUIDELINES FOR ONLINE APPLICATION:
- Go to www.citn.org
- Input your username and password in “member login area” (A registered Student who is yet to have username and password should request for same by sending a mail to studentaffairs@citn.org. Use the username and password to update your profile and pay your subscription due. Without performing this initial process, you cannot proceed to register for the exemption.)
- Click ‘Register for exemption’
- ‘Choose your qualification’
- Students will be required to upload their credentials duly endorsed by a financial member on the portal
- The page of the subjects you are to be exempted will automatically come up
- Students are to tick all the courses they intend to be exempted from.
- The cumulative amount to pay is indicated beneath
- Click on ‘Proceed to payment’ where a 19 digits reference code will be generated.
REQUEST FOR TRANSCRIPT:
Where the qualification is not included in the exemption qualification as indicated below, such student will be required to send in his/her transcript either in hard copy directly to the office of the Registrar/ Chief Executives or send by soft copy to exams@citn.org and such a student will be given exemption on subject-by-subject basis.
EXEMPTION QUALIFICATIONS
| S/N | QUALIFICATION | EXEMPTION (NEW) |
| 1 | TTS Graduates, (ATT)/ATS/ATSWA, OND (Accounting &Taxation | All Foundation Papers |
| 2 | ICAN(ACA) | All Foundation Papers, All PT I papers & PT II papers except Income Tax for Specialized Businesses |
| 3 | ANAN(CNA) | All Foundation Papers, All PT I papers & PT II papers except Income Tax for Specialized Businesses |
| 4 | BL | All Foundation Papers, All PT I papers & PT II papers except Financial/Tax Analysis and Income Tax for Specialized Businesses |
| 5 | ACCA | All subjects at all levels except Business Laws, Income Tax for Specialized Businesses |
| 6 | CIOT | All subjects at all levels except Business Laws, Income Tax for Specialized Businesses |
| 7 | CITN TAX ACADEMY (CTA) | Subject by subject exemption |
| 8 | CIMA | All subjects at all levels except Business Laws, Income Tax for Specialized Businesses |
| 9 | ACIB | All Foundation Papers, Financial Reporting and Governance, Risk & Ethics in PT I |
| 10 | ACS/ACIS/ICSAN | All Foundation Papers, Financial Reporting, and Financial/Tax Analysis in PT II |
| 11 | MNIM | All Foundation Papers, Governance, Risk & Ethics, and Financial Reporting in PT I |
| 12 | LLB | All Foundation Papers, All PT 1 Papers |
| 13 | HND/Degree Taxation | All Foundation Papers, All Papers in PT 1 and International Tax, and Tax Audit & Investigation in PT II |
| 14 | HND/Degree (Accounting) | All Foundation Papers, All PT 1 Papers |
| 15 | HND/Degree Banking/Finance/Insurance | All Foundation Papers, All PT 1 Papers |
| 16 | Degree in Economics | All Foundation Papers, All PT 1 Papers |
| 17 | HND/Degree Bus. Admin/Public Admin/Bus Management | All Foundation Papers, except Principles of Taxation, and Financial Reporting & Governance, Risk Ethics in PT 1 Papers |
| 18 | HND/Degree Maths/Statistics | Economics in Foundation and Financial Reporting in PT I |
| 19 | Other Degrees not stated here | Subject by subject exemption upon presentation of transcript |
| 20 | Masters in Management Sciences with Taxation Option/Taxation course in Transcript | All papers in Foundation, all papers in PT I, International Taxation and Financial/Tax Analysis in PT II |
| 21 | Masters’ Degree in Management Sciences (Finance/Account, Accounting, Finance, MBA specialized in Finance or Account or Management or Financial Accounting) | All papers in Foundation, all papers in PT I |
| 22 | All other Masters’ Degree | Subject by subject exemptions upon presentation of transcript |
| 23 | PhD in Management Sciences with Taxation Option/Taxation course in Transcript | All papers in foundation, all papers in PT I, all papers in PT II except Income Tax for Specialized Businesses |
| 24 | PhD Degree in Management Sciences | All papers in foundation, all papers in PT I, all papers in PT II except Tax Audit & Investigation and Income Tax for Specialized Businesses |
| 25 | All other Doctoral Degrees in Management Sciences | All papers in foundation, all papers in PT I, except Tax Audit & Investigation and Income Tax for Specialized Businesses |
| 26 | All other Doctoral Degrees | Subject by subject exemptions upon presentation of transcript |
| 27 | FIRS/JTB Fundamental Level | Principle of Taxation in Foundation |
| 28 | FIRS/JTB Preliminary Level | All Papers in Foundation, all papers in PT I and International taxation in PT II |
| 29 | FIRS/JTB Final Level | All papers in foundation, all papers in PT I, all papers in PT II except Financial/Tax Analysis |
| 30 | All other Professional Certificates | Subject by subject exemptions upon presentation of certificate |
CONVERSION OF OLD SYLLABUS
| S/N | OLD SYLLABUS | NEW SYLLABUS |
| Subjects to be written by candidates who failed any of the subjects in the old syllabus | ||
| FOUNDATION | FOUNDATION | |
| 1 | Principles of Taxation | Principles of Taxation |
| 2 | Accounting | Financial Accounting |
| 3 | General Principles of Law | Business Law |
| 4 | Economics | Economics |
| PROFESSIONAL TAXATION I | PROFESSIONAL TAXATION I | |
| 1 | Quantitative Techniques | Financial Reporting and Governance, Risks & Ethics |
| 2 | Revenue Law | Financial Reporting and Governance, Risks & Ethics |
| 3 | Income Taxation | Income Taxation, Financial Reporting and Governance, Risks & Ethics |
| 4 | Indirect Taxation | Indirect Taxation, Financial Reporting and Governance, Risks & Ethics |
| PROFESSIONAL TAXATION II | PROFESSIONAL TAXATION II | |
| 1 | Taxation of E-commerce | Taxation of E-commerce (repeat until you pass), Financial/Tax Analysis & Income Tax for Specialized Businesses. |
| 2 | Strategy, Risk and Ethics | Governance, Risk & Ethics, Financial/Tax Analysis & Income Tax for Specialized Businesses. |
| 3 | Tax Audit and Investigation | Tax Audit and Investigation, Financial/Tax Analysis & Income Tax for Specialized Businesses. |
| 4 | International Taxation | International Taxation, Financial/Tax Analysis & Income Tax for Specialized Businesses. |
| PROFESSIONAL TAXATION III | ||
| 1 | Oil, Gas Taxation | Income Tax for Specialized Businesses in PT II |
| 2 | Solid Minerals Taxation | Income Tax for Specialized Businesses in PT II |
| 3 | Tax Management | Financial/Tax Analysis |
| 4 | Practical Cases in Taxation | Financial/Tax Analysis |