Download CITN Exams Past Questions and Answers


The Chartered Institute of Taxation of Nigeria (CITN) started on February 4, 1982 as Association of Tax Administrators and Practitioners. Thereafter, it transformed into Nigeria Institute of Taxation, which was formally launched on February 21, 1982 and statutorily recognized on May 6, 1987 as company Limited by Guarantee.

The Institute was chartered by the Federal Government of Nigeria by the enabling Act No. 76 of 1992 (now CITN Act, CAP C10, Vol. 2, Laws of the Federation of Nigeria, 2004) and was charged with the responsibility, among others, of determining what standards of knowledge and skills are to be attained by persons seeking to become a professional Tax Practitioner or Administrator.

The Charter of the Institute
The aims and objectives of the Institute as laid down in its charter (Decree 76 of 1992) among others are:-

  • To determine what standards of knowledge and skills are to be attained by persons seeking to become registered members of the taxation profession.
  • To raise, maintain and regulate the standard of taxation practice amongst its members.
  • To promote professional ethics and efficiency in tax administration and practice.
  • To encourage, promote and co-ordinate research for the advancement of taxation practice and administration in Nigeria.

Under the Decree, the Institute is the only professional body which has the authority to regulate Tax Practice and Administration in Nigeria and only its members can practice Taxation. The Decree sets out the rules as regards membership, composition and officers of Council, etc. and copies are available for sale at the Secretariat of the Institute.

There are three categories of membership, namely:

  • Taxation Technician Scheme Members
  • Professional Student Members
  • Direct Membership

Visit CITN Website to Register and Get full details

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