CITN Past Questions and Answers 2017 to 2025 PDF Download

The up-to-date Chattered Institute of Taxation of Nigeria, CITN past questions and answers PDF (2017 to 2025) is available for download on this page. So, if you have been searching for where to get CITN past questions, the search is over as we have the material here.

It’s an awesome pursuit that has place you in a position of participating in the forthcoming Chattered Institute of Taxation of Nigeria (CITN) exams and you do not have to let yourself down.

I understand that you’re doing your best but could that alone save you? Sure, it could but how about acing this examination in a grand style by simply having accessing to a material that will expound the technical know-how of this exam to you.

This does not mean that other material you might be reading or studying are not relevant but with CITN past questions and answers, the sky can only be your starting point.

Overview of CITN Past Questions and Answers

Chattered Institute of Taxation of Nigeria past questions and answers that we have available is simply a compilation of previous year’s examination which will predispose you to what the actual exam questions will look like.

The year range of the material is 2017 to 2025 that’s about nine (9) years, this material comes with exam syllables and the subject areas it covers are:

• Financial Reporting
• Income & Indirect Taxation
• Pathfinder
• Pathfinder for Foundation 1
• Pathfinder for Foundation 2
• Risk & Ethics

In addition, the material covers both April and October Diet. The material has been well arranged into a Portable Document Format (PDF) and will be sent to you via email or WhatsApp.

How to Download CITN Aptitude Test Past Questions & Answers

To instantly download the Chattered Institute of Taxation of Nigeria (CITN) exam past questions and answers PDF 2017 to 2025, navigate to the start of this page and click the “get past questions” button.

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Benefits of Practicing CITN Past Questions and Answers PDF

There are key benefits which awaits you if practicing CITN past questions is part of your reparation module.

• Practicing the past questions will expose you to what the actual exam questions would be
• You will take note of the key areas where questions are being set from
• It is very possible that questions will repeat
• With CITN past questions, you have a direct glimpse of the exam pattern
• Studying this material will boost your self-confidence and morale
• The material also contains the examination guidelines.

Sample of CITN Exam Past Questions and Answers

Section 8 of the FIRS (Establishment) Act 2007 listed twenty (20) functions of FIRS from (a) to (t) five of which are:

• Assess persons including companies, enterprise that are chargeable with tax.
• Assess, collect account and enforce payment of taxes as may be due to the government or any of its agencies.
• Collect, recover and pay to the designated account any tax under the provisions of this Act or any other enactment of the law.
• Adopt measures to identify trace, freeze confiscate or seize proceeds derived from tax, fraud or evasion.
• Collaborate and facilitate rapid exchange of information with relevant national or international agencies or bodies on tax matters.

Conditions for obtaining Tax Clearance Certificate (TCC) are:

• Application must be made to the relevant tax authority or relevant Tax Office.
• Taxpayer must have fully discharged its tax obligation.
• Taxpayer must have submitted or rendered all accounts and tax returns (Income
• Tax, Withholding tax, Value Added Tax Pay As You Earn and computations of capital allowances) to date.
• Taxpayer must have responded to letters from tax office and also attend to inquiries made.

Transaction for which Tax Identification Number (TIN) is required are:

• Opening of Corporate Bank Accounts.
• All transactions with other companies.
• All correspondences with Ministries and other Government Agencies.
• All correspondences with relevant tax authority to be quoted on all tax returns.
• Obtaining receipts of tax payments.
• Application for Tax Clearance Certificate, Tax Refunds, etc.
• Bidding for government contracts.
• Importation of goods for the purpose of payment of custom duties

Taxation Principle

Question: Which of the options below really projects the concept of progressive tax system ?

A. Everyone pays the same amount
B. Tax rate decreases as income increases
C. Tax rate increases as income increases
D. Tax is only paid by companies

The correct answer is C: Tax rate increases as income increases

VAT in Nigeria

Question: What is the current Value Added Tax (VAT) rate in Nigeria?

A. 5%
B. 7.5%
C. 10%
D. 12.5%

Accurate answer is B. 7.5%

Tax Authority

Question: The primary body responsible for administering federal taxes in Nigeria is the___?

A. Corporate Affairs Commission (CAC)
B. Central Bank of Nigeria (CBN)
C. Federal Inland Revenue Service (FIRS)
D. Ministry of Finance

Answer is C: Federal Inland Revenue Service (FIRS)

Capital Allowance

Question: What is the major purpose of granting capital allowance?

A. Revenue expenditure
B. Personal income
C. Depreciation of qualifying capital assets
D. Dividend income

The correct answer is C: Depreciation of qualifying capital assets

Types of Taxes

Question: One of the options below portrays direct tax

A. Customs duty
B. Value Added Tax
C. Company Income Tax
D. Excise duty

Correct answer is C: Company Income Tax

These are just extract questions from the full CITN past questions and answers PDF compilation. If you want to download it, navigate to the start of this page and click the “get past questions” button.