CITN :: TTS Registration

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.

OBJECTIVES 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

Examination Form Fee N500.00

Fee for Exam (depending on number of paper applied for)

1,500 x 1 = N1,500.00

1,500 x 2 = N3,000.00

1,500 x 3 = N4,500.00

1,500 x 4 = N6,000.00

Registration Fees for Exam (Non Refundable) -N3,000.00

Part II:

Paper 5: Management Information System

Paper 6: Personal Taxation,

Paper 7: Business Taxation,

Paper 8: Business Management

Examination Form Fee N500.00

Fee for Exam (depending on number of paper applied for)

2,000 x 1 = N2,000.00

2,000 x 2 = N4,000.00

2,000 x 3 = N6,000.00

2,000 x 4 = N8,000.00

Registration Fees for Exam (Non Refundable) -N3,000.00

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.