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CITN Taxation of Individuals
Comprehensive preparation for CITN Paper B2: Taxation of Individuals. Master personal income taxation under the Nigeria Tax Act 2025, PAYE systems, benefits-in-kind, sole proprietorship trading income, partnership profit allocations, trusts and estates, and Capital Gains Tax for individuals.
Course Overview
Comprehensive preparation for CITN Paper B2: Taxation of Individuals. Master personal income taxation under the Nigeria Tax Act 2025, PAYE systems, benefits-in-kind, sole proprietorship trading income, partnership profit allocations, trusts and estates, and Capital Gains Tax for...
What You'll Learn
- Master core principles and institutional applications of Personal Income Tax Framework and Basis of Assessment
- Master core principles and institutional applications of Taxation of Employment Income, PAYE and Benefits-in-Kind
- Master core principles and institutional applications of Taxation of Sole Proprietorships and Trade Income
- Master core principles and institutional applications of Taxation of Partnerships and Professional Practices
- Master core principles and institutional applications of Taxation of Settlements, Trusts, Estates and High Net Worth Individuals
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. Statutory Framework of Personal Income Tax Act (PITA) as Amended by Nigeria Tax Act 2025
1. Theoretical and Constitutional Foundations of Individual Taxation The taxation of individual persons, unincorporated entities, partnerships, trusts, and estates forms the cornerstone of sub-national fiscal mobilization in the Federal Republic of Nigeria. Under the 1999 Constitution of the Federal Republic of Nigeria (as amended), legislative competence over taxes on the incomes of individuals i...
2. Determination of Residence: Principal Residence Rule, Itinerant Workers and Dual Residence
1. Theoretical Foundations of Tax Residence in Personal Taxation Tax jurisdiction over individuals fundamentally relies upon either the Source Principle (where income originates) or the Residence Principle (the fiscal connection between the taxpayer and the state). Under the Personal Income Tax Act (PITA Cap P8 LFN 2004) and the Nigeria Tax Act 2025, residence is the primary legal mechanism for es...
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3. Tax Jurisdiction: Relevant Tax Authority (RTA) and Allocation of Taxing Powers
1. Theoretical Foundations of Tax Jurisdiction and Taxing Powers Tax jurisdiction defines the legal authority of a government or statutory agency to impose, assess, enforce, and collect taxes within a defined sovereign territory or over specified classes of persons. In a federal constitutional framework such as Nigeria, the allocation of taxing powers reflects the delicate balance between national...
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4. Basis of Assessment for Individuals: Earned vs Unearned Income and Cessation Rules
1. Theoretical Foundations of Basis Periods and Income Classification In tax jurisprudence, the Basis Period is the calendar or financial period whose audited profits or receipts form the measure of assessable income for a specific statutory Year of Assessment (YOA). For individuals subject to the Personal Income Tax Act (PITA Cap P8 LFN 2004) and the Nigeria Tax Act 2025, the determination of the...
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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
- Course Publishing & Quality Assurance
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Free$7.5100% Off
Certificate available separately for $30 after completionCourse Includes
6 Chapters
24 Lectures
1 week
Skill Level intermediate
Taught in English
Lifetime Access
Certification of Completion
Category: CITN Professional
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