TEST OF PROFESSIONAL COMPETENCE Pre-seen – October 2025 Examination

Test of Professional Competence examination is the capstone of 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 October 2025 Diet Examination.