CITN tasks tax professionals on competence, integrity

The Chartered Institute of Taxation of Nigeria (CITN) has reiterated need for its members to embrace professionalism, integrity and competence in the discharge of their duties.

CITN 17the President/Chairman of Council, Innocent Ohagwa, disclosed this during the presentation of practice licence centificates to tax professionals in Lagos.

He explained that Section 147 defines a tax agent as “any person acknowledged and duly certified by a professional body in Nigeria to represent the taxable person”. This directly touches on the mandate of the CITN under its enabling Act,” he said.

He said Individuals, businesses and even public institutions will look up to tax professionals for guidance.

“You will be the bridge between policy and practice; between legislation and compliance. Your role is not merely to advise, but to help build trust in the system, encourage voluntary compliance and ensure that the objectives of the reforms translate into measurable outcomes for government, the economy and the populace at large,” he said.

“The Chartered Institute of Taxation of Nigeria, as the sole body chartered by law to regulate the practice of taxation of members in Nigeria, will therefore not compromise on ethics, professionalism or continuous learning. Taxation remains a specialised and regulated profession, and only those with the requisite expertise and certification must be allowed to practise,” he said.

He advised CITN-licensed practitioners, to remain committed to continuous professional development. Participation in the Institute’s training programmes is not optional; it is mandatory for all practitioners and members. The tax landscape is evolving rapidly and your technical competence must remain current, relevant and responsive to emerging fiscal realities.

He said: “The event is both symbolic and significant. It underscores the high premium which the Council of the Institute places on professionalism, competence and integrity in the practice of taxation in Nigeria. It is a clear statement of our resolve that taxation, as a specialised and sensitive profession, must only be practised by individuals who are properly trained and certified”.

Ohagwa described taxation as a multidisciplinary field that does not only focus on the past, but the present and future.

“I want to specially congratulate each and every one of you who have met the rigorous requirements prescribed by Council for the issuance of a practising licence. By this ceremony, you are formally admitted into the roll of licensed tax practitioners of the Institute and authorised to practise taxation as a regulated profession in Nigeria. This is no small achievement, and you should take pride in it,” he said.

“However, with this privilege comes a weighty responsibility. Council expects that, in the conduct of your practice, you will be guided at all times by the provisions of the Institute’s Charter, the Professional Rules and Practice Guidelines and the Statements of Taxation Standards (STS 1–9). These instruments should be your professional compass at all times. In addition, you are expected to demonstrate full compliance with extant tax laws and all relevant regulations issued by the relevant constituted authorities, i.e office of the Tax Ombuds and the Joint Revenue Board as well as relevant tax authorities,” he said.

Ohagwa also advised members to hold in the highest esteem the core values of the Institute, now clearly articulated as Service, Teamwork, Excellence and Professionalism (S.T.E.P.). These values must not only define how you practise, but also how you engage taxpayers, businesses public institutions and society at large.

“Permit me to sound a clear note of caution. The Institute will not hesitate to apply disciplinary measures where cases of misconduct are reported and established. Our Investigating Panel and Disciplinary Tribunal remain vigilant and empowered to protect the integrity of the profession. Professional licence is a privilege and it must be safeguarded by ethical conduct,” he said.

Advertisement

He said the ceremony is taking place at a defining moment in Nigeria’s fiscal history. With the coming into force of the New Tax Reform Acts on 1 January 2026, Nigeria has entered a new tax era – one that seeks for efficiency, fairness, transparency and alignment with global best practices. These reforms are ambitious in scope and their success will depend largely on how well they are interpreted, implemented and communicated by you and other stakeholders.