CONVERSION FROM THE OLD TO THE NEW SYLLABI

Introduction

Students’ membership remains one of the principal avenues for prospective members of the Institute. Over the years, we have developed syllabi for the two categories of students writing our Institute’s examinations, i.e., the Professional and Taxation Technicians Scheme. However, being aware that the taxation profession is in a constant state of flux and realizing also the need to make the contents contemporarily relevant with global professional trends, Council mandated the Students’ Affairs and Examinations Committee to review the existing syllabi. The result of that painstaking effort was the launch of a new syllabus for both categories of our Institute’s examination.

It is important to note that the new syllabus changes the focus of our examinations which hitherto aligned more to direct taxation to fully encompass and integrate the indirect taxation. New subjects introduced especially on indirect taxation are intended to increase the knowledge of practitioners and administrators alike on the variegated nature of our tax system so as to put them in better position to help improve the system. Fundamentally, a lot of modifications including additions where necessary were made to the reviewed syllabus both in its contents and scope. The essential characteristics of the new syllabi are quite substantial in relation to the aims and objectives of our Institute’s charter.

It should be noted that in the old Professional Examination syllabus there were three (3) stages:
• Foundation
• Professional Examination 1 (PE1) and
• Professional Examination 2 (PE2)

Whereas in the new syllabus there are four (4) stages:
• Foundation
• Professional Taxation 1 (PT1)
• Professional Taxation 2 (PT2) and
• Professional Taxation 3 (PT3)

Likewise, in the old Taxation Technician Scheme Examination syllabus there were two (2) stages:
• Taxation Technician Scheme 1 (TTS1) and
• Taxation Technician Scheme 2 (TTS 2)

Whereas, in the new Taxation Technician Scheme Syllabus there are three (3) stages:
• Taxation Technician Scheme 1 (TTS1)
• Taxation Technician Scheme 2 (TTS 2) and
• Taxation Technician Scheme 3 (TTS 3)

In the new syllabi, new subjects/papers are introduced while some old subjects/papers were retained. Subjects, such as Principles of Taxation, Quantitative Techniques, Taxation of E-commerce and Strategy, Risk and Ethics were introduced in the new Professional Examination syllabus. Whereas, subjects such as: Quantitative techniques, Introduction to Nigerian Tax System, Fundamentals of Tax Audit and Indirect Taxation are now introduced in the new Taxation Technician Scheme syllabus.

Oil, Gas and other Minerals Taxation in the old syllabus was split into two papers - Oil and Gas Taxation and Solid Minerals Taxation in the new syllabus.

Students who are already writing the Institute’s exams would be given a specific time frame to pass outstanding references (failed subjects).

Students who are unable to pass such references during such specified period would have to write the additional papers in the new syllabus.
All candidates should also note the following:
i. Any candidate having reference(s) at any level of the examinations must pass such reference(s) within two consecutive years of four diets after which the candidate will move to the new syllabus.

ii. A Professional candidate that had started the old syllabus, should have passed minimum of twelve (12) subjects/papers including the ones he/she had previously passed or exempted.

iii. A Taxation Technician Scheme candidate that had started the old syllabus, should have passed minimum of eight (8) subjects/papers including the ones he/she had previously passed or exempted.

iv. Candidates having reference(s) at any stage should pass the reference(s) within two (2) consecutive years of four diets after which the candidate would move to next stage in the new syllabus.

v. Candidates who have registered and given registration numbers and who had applied for and granted appropriate exemptions as at December 2012 shall write examinations under the old syllabus upon which the exemption(s) were/is granted. All registration for students’ membership and applications for exemption thereafter (i.e., from January 1, 2013) shall be based on the new syllabus.

vi. Where a candidate had passed a particular paper of the old syllabus, he/she would be credited with that paper in the new syllabus; 

vii. All candidates are expected to conclude a level before proceeding to the next level;

viii. No candidate shall be allowed to sit for two levels at the same diet;

ix. Candidate who intends writing the exams must have registered as students 2 clear months before the examination dates and must have been given student membership numbers (Registration number); and

x. A student, who is desirous of exemption in any stage, must have gotten required exemption one clear month before the examination dates.

xi. All reference papers must be passed within a maximum of 8 attempts otherwise, the candidate forfeits all the credited papers for that particular stage.

xii. Commencement date for the new syllabus:
• All new/fresh students would start the new syllabus by April 2013 diet exams.
• Old students (i.e., those who have been writing the examination up till the October 2012 diet or who had applied for and granted appropriate exemptions as at December 2012) would have a transition period of two (2) consecutive years of four diets from April 2013 to complete the old syllabus or convert to the new syllabus.
• Everybody would be on the new syllabus by April 2015 Diet exams.

This information is by the order of Council of the Institute.
For further enquiries, please contact the Students’ Affairs and Examinations Department of the Institute via studentaffairs@https://www.citn.org