CITN Test of Professional Competence (TPC) study guide
CITN Test of Professional Competence (TPC) · Work through your exam, one topic at a time.
The Test of Professional Competence (TPC) is an examination of the Chartered Institute of Taxation of Nigeria (CITN), the body chartered by the Federal Government of Nigeria through Act No. 76 of 1992 (now CITN Act, CAP C10, Vol. 2, Laws of the Federation of Nigeria, 2004). CITN traces its origins to the Association of Tax Administrators and Practitioners, started on February 4, 1982, which later became the Nigeria Institute of Taxation and was statutorily recognised on May 6, 1987 as a company limited by guarantee. Topics on this exam: Taxation practice and professional standards, Tax administration and compliance, and Professional ethics. The CITN Test of Professional Competence (TPC) study guide has 3 sections and about 1,259 words.
01Taxation Practice and Professional Standards
Taxation practice and professional standards covers the member's judgement before, during and after a tax engagement: whether to accept the client, what terms are agreed, how a return position is supported, what workpapers evidence, and when to decline or withdraw. The TPC tests application to realistic Nigerian facts, not memorised rates. A defensible answer names the standard, applies it to the facts, and states the consequence. Engagement acceptance: confirm competence, resources, client integrity and absence of conflicts.
412 words, about 2 min02Tax Administration and Compliance
Tax administration and compliance tests the statutory machinery: registration, returns, payments, assessments, objections, appeals and enforcement. It spans federal taxes administered by the Nigeria Revenue Service (including CIT, VAT, WHT and CGT for companies) and state taxes such as PAYE and personal income tax. The TPC expects you to know who files what, by when, where, and what happens when a deadline is missed. Registration: obtain or update the TIN; register for VAT when taxable supplies are made.
446 words, about 2 min03Professional Ethics
Professional ethics tests the CITN Code of Conduct and Ethics in tax-specific situations. It is not abstract philosophy: the TPC gives you a client request, a fee arrangement or a conflict, and asks what threat arises, which fundamental principle is affected, and what safeguard or action follows. Five fundamental principles: integrity; objectivity; professional competence and due care; confidentiality; professional behaviour. Threats: self-interest, self-review, advocacy, familiarity and intimidation.
401 words, about 2 min