APPLICATION FORMS

Application Forms are available online as follows:

ABOUT THE TAXATION TECHNICIAN’S SCHEME (TTS)

Professional Tax Practitioners and Administrators require the assistance of able and trained technical staff in the discharge of their day-to-day professional duties as supporting technical staff. The Taxation Technician’s Scheme is designed by the Institute for the training of these supporting technical staff.

OBECTIVES OF THE SCHEME

The objectives of the  Scheme include:

(i)            To provide recognized qualifications for taxation technicians in various offices of Tax Practitioners and Administrators both in the private and public sectors; and

 (ii)           To provide opportunities for exceptional technical staff to progress towards acquiring professional qualifications of the Institute.

 TARGET STUDENTS

 (i)           Those holding supervisory posts in government establishments, Commercial, Finance and Revenue Departments;

 (ii)           Clerks in Tax practicing firms;

       (iii)          Clerks in Federal and State Boards of Inland/Internal Revenue; and

     (iv)         Experienced and matured individuals who are not qualified for student registration

ENTRY REGULATIONS AND REGISTRATION

 A.        REGISTRATION PROCEDURE: 

Application for admission must be made on the prescribed form.  This requires an undertaking on the part of the applicant to abide by the rules regulating the Scheme as laid down by Council from time to time.

Every applicant shall produce satisfactory evidence of age, name, character and eligibility together with photocopies of his/her educational certificates.  Such person would obtain the TTS membership form and syllabus with the sum of N2, 500. On submission, an applicant is expected to pay N1,500 processing fee, N1,000 annual subscription and N2,000 Building development levy (Once and for all).  A successful applicant shall be allocated a student number thereafter which must be quoted in all correspondences with the Institute.

B.        REQUIREMENTS FOR REGISTRATION

Entry for the Examination is open to all members of the public with at least, one or more of the following qualifications;           

-          Senior Secondary Certificate Examination (SSCE)/General Certificate Examinations (GCE) with 3 credits with at least a pass either in English or Mathematics  

-          Ordinary National Diploma/Certificate from any recognized Institution 

-          National Certificate of Education (N.C.E) 

-          Teachers Grade II 

-          Mature Students (not less than 25 years and proficient in reading and writing English language). Such applicant must however support his/her application with evidence of a minimum of five (5) years employment in the Federal Inland Revenue Service or State Board of Internal Revenue.

TTS EXAMINATIONS’ SYLLABUS 

Part I               Paper 1: Economics, Paper 2: Accounting, Paper 3: Element of

                        Business Law,

Paper 4:  Introduction to Taxation

                                                                                     N

Examination form       -           -           -           -                            -                                       500  

Fee for Exam (depending on number of paper applied for)                    -       1,500 x 1 = 1,500         

                                                                                                                  -       1,500 x 2 = 3,000

               -          1,500 x 3 = 4,500

               -          1,500 x 4 = 6,000

 Registration Fees for Exam (Non refundable)                                          -                         3,000

Part II              Paper 5: Management Information System, Paper 6: Personal Taxation, Paper 7: Business Taxation, Paper 8: Business Management

                                                                                                            N

Examination form       -           -           -           -                                 -                                  500  

Fee for Exam (depending on number of paper applied for)                     -       2,000 x 1 = 2,000         

                                                                                                                  -       2,000 x 2 = 4,000

               -          2,000 x 3 = 6,000

               -          2,000 x 4 = 8,000

 Registration Fees for Exam (Non refundable)-                                       -                           3,000

Note: A candidate must complete Part I before proceeding to Part II

EXEMPTION CLAUSE

-This is based on subject-by-subject.

-A candidate with a Diploma in Taxation from a recognized institution will be exempted from Part I only. 

EXEMPTION FEES:

 Part I – N1, 500 per subject

 However, students must also add 25% of the total exemption fees paid as processing fees.

ADMISSION OF TTS GRADUATES TO CITN PROFESSIONAL EXAMINATIONS

(i)            Every TTS graduate who is interested in becoming a Chartered Tax Practitioner or Chartered Tax Administrator by sitting for the Institute’s Professional Examinations can do so after completing the Part II of the TTS Examinations and having obtained a minimum of five (5) credits, including  English and Mathematics, in the GCE/WASC/SSCE Ordinary Level.

(ii)           Every TTS graduate after having satisfied the requirements in (i) above, on application, shall be exempted from the Foundation level of the Professional Examinations, and shall be required to write and pass all papers in Professional I and II to qualify for the Associate membership. However, the admission is subject to the candidate acquiring the mandatory eighteen months pre or post qualification experience in Taxation Practice or Administration.

ENTRY REGULATIONS AND REGISTRATION  

A.        REGISTRATION PROCEDURE:

Application for admission to student membership must be made on the prescribed form. This requires an undertaking on the part of the applicant to abide by the rules laid down by the council from time to time. Every applicant shall produce satisfactory evidence of age, with photocopies of his/her educational certificates. The Council reserves the right to grant or refuse any application or to terminate the registration of a candidate. A successful applicant shall be required to pay the prescribed   annual subscription fee for the year; upon which he shall be allocated a student number. This number must be quoted in full in all communications with the Institute.

B.        CONDITIONS TO BE SATISFIED

Every prospective candidate for admission to student membership must satisfy the Council that;

            -           He is not below the age of 18

            -           He possesses the basic minimum educational qualification as set by Council.

            -           He is a fit and proper person to be registered. 

Any student failing to comply with the above regulations may be liable for such penalties as the Institute may decide.

C.        ELIGIBILITY TO REGISTER AS STUDENT MEMBER

An applicant shall be eligible to register as a student if he/she possesses a minimum of first degree, Higher National Diploma or its equivalent. Such person would obtain the Institute’s Student Membership form and syllabus with the sum of N2,500:00. On submission, an applicant is to pay N3, 000.00 processing fee and N2, 000.00 Building fund (once and for all.)

Photocopies of the applicant’s certificates together with all other relevant documents, duly certified by financial members of the Institute, should accompany the completed application forms on submission. The applicant will be contacted after the form is duly processed.

                      EXAMINATION SYLLABUS 

(1)  Foundation  - (i) Accounting (ii) Business Law (iii) Managerial Economics

      (iv)Management Information System

                                                                                                         N

      Examination Form Fee                                                                   -                                 500        

      Fee for Exam (depending on number of paper applied for)                -          2,000 x 1 = 2,000           

                -             2,000 x 2 = 4,000

                -             2,000 x 3 = 6,000

                -             2,000 x 4 = 8,000

    Registration Fees for Exam (Non Refundable)                                       -                            4,000   

(2)        Professional I [P.E.I] – (i) Revenue Law (ii) Personal Taxation (iii) Business Taxation (iv) International Taxation

                                                                                                           N

      Examination Form Fee                                                                       -                               500     

      Fee for Exam (depending on number of paper applied for)                                        -         4,000 x 1 = 4,000                

                -            4,000 x 2 = 8,000

                -            4,000 x 3 =12,000

                -            4,000 x 4 =16,000

   Registration Fees for Exam (Non Refundable)                                        -                           4,000

(3)        Professional II [P.E.II] (i) Tax Audit and Investigation (ii) Oil, Gas & Other Mineral Taxation (iii) Tax Practice and Business Management  (iv) Case Study in Taxation 

                                                                                                          N

    Examination Form Fee                                                                     -                              500     

    Fee for Exam (depending on number of paper applied for)                 -          5,000 x 1 = 5,000                

               -             5,000 x 2 =10,000

               -             5,000 x 3 =15,000

               -             5,000 x 4 =20,000

   Registration Fees for Exam (Non Refundable)                                       -                           4,000       

The Examinations take place twice every year in April and October.

EXEMPTION CLAUSE

The Institute will consider applications for exemptions from holders of the following qualifications. However, only one certificate (academic or professional) could be used to seek for the Institute’s exemption.

QUALIFICATION                          EXEMPTION                             EXEMPTION FEE (N)

1.ANAN (CAN)  -  Accounting and Managerial Economics                                -    5,000 

2. ICAN (ACA)   -  All courses in Foundation and Personal Taxation

                              and Business Taxation in Professional I                              -  20,000

3.LLB,BL          -   Business Law in Foundation and Revenue Law

                               in Professional  I                                                                  -   7,500

4.B.Sc/HND(Computer)  - Management Information System in

                                              Foundation                                                            -  2,500

5. B.Sc/HND (Bus. Admin)  -  Accounting and Managerial Economics             -  5,000 

6. B.Sc/HND (Accounting)   -  Accounting and Business Law in Foundation    -  5,000

7. B.Sc (Economics)           -  Managerial Economics in Foundation                -  2,500 

8. TTS Gradutes                 -  All Subjects in Foundation                               -10,000

Note: All other qualifications not listed above to write allcourses from Foundation stage.

This information is by the order of the Council of TheChartered Institute of Taxation ofNigeria.