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CITN Extractive Industries Taxation
Comprehensive preparation for CITN Paper C3: Extractive Industries Taxation. Master petroleum taxation under the Petroleum Industry Act 2021 (PIA 2021), Hydrocarbon Tax (HHT), dual CIT/HHT regimes, Host Community Development Trusts, decommissioning escrow funds, gas flare penalties, solid minerals mining royalties under NMMA 2007, and NEITI revenue reconciliations.
Course Overview
Comprehensive preparation for CITN Paper C3: Extractive Industries Taxation. Master petroleum taxation under the Petroleum Industry Act 2021 (PIA 2021), Hydrocarbon Tax (HHT), dual CIT/HHT regimes, Host Community Development Trusts, decommissioning escrow funds, gas flare...
What You'll Learn
- Master core principles and institutional applications of Legal and Fiscal Framework of the Petroleum Industry in Nigeria
- Master core principles and institutional applications of Upstream Petroleum Fiscal System: Hydrocarbon Tax and Corporate Tax
- Master core principles and institutional applications of Petroleum Royalties, Production Sharing Contracts and Joint Ventures
- Master core principles and institutional applications of Midstream and Downstream Petroleum Operations and Gas Incentives
- Master core principles and institutional applications of Solid Minerals, Mining Taxation and Host Community Development
Requirements
- Registered student with the Chartered Institute of Taxation of Nigeria (CITN)
- Basic foundation in Nigerian taxation, accounting, or commercial law
- Access to current Nigerian tax statutes (CITA, PITA, VATA, Finance Acts) and reference cases
Earn Your Certificate
Showcase your skills with a certificate! Complete the course, submit your project, and earn your certificate. Here's a sample of what you'll receive to show off your accomplishments.
Course Curriculum
Open-access academic curriculum. All foundational lectures available to read free.
6 Chapters
•24 Lecture
•0s
1. Evolution of Petroleum Taxation: Transition from Petroleum Profits Tax Act (PPTA) to Petroleum Industry Act 2021
1. Theoretical & Historical Foundations of Petroleum Fiscal Regimes in Nigeria The extraction of non-renewable hydrocarbon resources occupies a distinctive theoretical domain in public finance and natural resource economics. Unlike standard commercial manufacturing or service delivery, petroleum operations generate substantial economic rents—defined as the surplus value realized from resource expl...
2. Institutional and Governance Architecture: NUPRC, NMDPRA, NNPC Limited and Ministry of Petroleum
1. Theoretical Foundations of Extractive Industry Governance Reform The institutional governance of petroleum-producing developing economies frequently grapples with what institutional economists term the "Triple Malady" of state extractive administration: regulatory capture, conflict of interest, and fiscal opaqueness. Prior to comprehensive statutory modernization, state-owned petroleum enterpri...
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3. Licensing and Acreage Regimes: Petroleum Exploration License (PEL), Petroleum Prospecting License (PPL) and PML
1. Theoretical Foundations of Extractive Acreage Rights & Licensing In natural resource jurisprudence, sovereign states maintain permanent sovereignty over national mineral and hydrocarbon resources. Under Section 44(3) of the 1999 Constitution of the Federal Republic of Nigeria and Section 1 of the Petroleum Industry Act (PIA) 2021, the entire property in, and control of, petroleum within Nigeria...
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4. Contractual Arrangements: Joint Ventures (JV), Production Sharing Contracts (PSC) and Service Contracts
1. Theoretical Foundations of Upstream Extractive Contracts The exploitation of mineral and petroleum wealth between sovereign states and commercial capital providers is governed through specialized legal arrangements known as upstream petroleum contracts. Because sovereign states possess the underlying natural resources but frequently lack capital, technological know-how, and international market...
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Instructor
PAMCET Learning Team
Institutional Course Curation · PAMCET
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PAMCET Learning Team — Institutional Course Curation, Digitpen Hub LtdMy Skills:
- Curriculum Curation
- Course Content Review
- Learning Outcome Design
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Free$7.5100% Off
Certificate available separately for $30 after completionCourse Includes
6 Chapters
24 Lectures
1 week
Skill Level advanced
Taught in English
Lifetime Access
Certification of Completion
Category: CITN Professional
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