Exemption Fees/Guidelines

EXEMPTION FEE

LevelDescriptionFee (₦)
FoundationExemption Form Fee5,000.00
Per Subject Fees12,500.00
Professional Taxation 1Exemption Form Fee5,000.00
Per Subject Fees17,500.00
Professional Taxation 2Exemption Form Fee5,000.00
Per Subject Fees22,500.00

GUIDELINES FOR ONLINE APPLICATION:

– Visit www.citn.org to login
– 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.

ELIGIBILITY TO APPLY FOR EXEMPTION

Exemption application is open to all registered student members of the Institute.

EXEMPTION QUALIFICATION

S/NQualificationExemption (New)
1ATS graduates, (ATT)/ATS/ATSWA, ONDAll papers in Foundation (Accounting & Taxation)
2ICAN (ACA)All papers in Foundation, All PT I papers & PT II papers except Extractive Industries Taxation and Test of Professional Competence.
3ANAN (CNA)All papers in Foundation, All PT I papers & PT II papers except Extractive Industries Taxation and Test of Professional Competence.
4BLAll papers in Foundation, All PT I papers & PT II papers except Extractive Industries Taxation and Test of Professional Competence.
5ACCAAll papers in Foundation, all PT I papers and all PT II papers except Corporate, Business Law and Professional Ethics, Taxation of Companies, Taxation of Individuals, Extractive Industries Taxation and Test of Professional Competence.
6CIOT (UK Institutes of Taxation), Irish Institutes of TaxationAll papers in Foundation, all PT I papers and all PT II papers except Corporate, Business Law and Professional Ethics, Taxation of Companies, Taxation of Individuals, Extractive Industries Taxation and Test of Professional Competence.
7CITN TAX ACADEMY (CTA)Subject by subject exemption.
8CIMA (UK)All papers in Foundation, all PT I papers and all PT II papers except Corporate, Business Law and Professional Ethics, Taxation of Companies, Taxation of Individuals, Extractive Industries Taxation and Test of Professional Competence.
9ACIBCorporate, Business Law and Professional Ethics, Principles of Accounting and Economics at Foundation.
10ACS/ACIS/ICSANCorporate, Business Law and Professional Ethics, Principles of Accounting and Economics at Foundation.
11MNIMAll Foundation papers except Introduction to Taxation.
12LLBAll papers in Foundation, all PT I papers.
13HND/Degree Taxation (Accredited Institutions)All papers in Foundation, all papers in PT I and International Tax, and Tax Audit & Investigation in PT II.
14HND/Degree Taxation (Unaccredited Institutions)All papers in Foundation and all papers in PT I.
15HND/Degree (Accounting)All papers in Foundation and all PT I papers.
16HND/Degree Banking/FinanceAll papers in Foundation.
17HND/Degree InsuranceAll papers in Foundation, except Introduction to Taxation.
18Degree in EconomicsAll papers in Foundation.
19HND/Degree Bus. Admin/Bus ManagementAll papers in Foundation except Introduction to Taxation.
20Other Degrees not stated hereSubject by subject exemption upon presentation of transcript.
21Masters in Programmes in Management Science with Taxation course in TranscriptAll papers in Foundation, presentation of transcript plus other subjects in PT I and PT II.
22Masters in Programmes in Management ScienceAll papers in Foundation except Introduction to Taxation.
23All other Masters’ DegreeSubject by subject exemptions upon presentation of transcript.
24Masters and PhD in Programmes in Management Science with Taxation Options/Taxation course in TranscriptAll papers in Foundation and other papers in PT I and PT II, subject to transcript.
25All other Doctoral DegreesSubject by subject exemptions upon presentation of transcript.
26FIRS/JTB Fundamental LevelIntroduction to Taxation in Foundation.
27FIRS/JTB Preliminary LevelAll papers in Foundation, all papers in PT I.
28FIRS/JTB Final LevelAll papers in Foundation, all papers in PT I, all papers in PT II, subject to transcript.
29All other Professional Certificates not listedSubject by subject exemptions upon presentation of detailed results.

NOTES:

  1. For all categories of exemptions, having only two subjects, without prejudice to the level, can be combined within a diet, as far as the examination timetable does not clash.
  2. No candidate will be exempted from Test of Professional Competence paper. It is a compulsory paper that must be passed before induction into Associate membership of the Institute.