Test of Professional Competence examination is the capstone of the Chartered Institute of Taxation of Nigeria
“(CITN) examination. TPC integrates the knowledge, technical skills and techniques, and their applications to tax
issues in a real-life situation. It, therefore, draws together knowledge and technical skills from all areas of the
Professional Taxation Levels covered previously, to provide solutions to tax issues and challenges presented.
Test of Professional Competence examination paper will comprise of both pre-seen and unseen sections. The
Pre-seen part will be released to candidates two weeks before the examination date. This will allow candidates to
carry out some research on the type of tax to be tested in the examination.
Below is the pre-seen part of the Test of Professional Competence for the April 2025 Diet Examination.