Skip to content
ICAN · Professional

ATAX C4 Advanced Taxation

Advanced Nigerian taxation: administration, companies and investment income, international tax, extractive industries, tax planning, and current issues.
ATAX
Format
Written examination
Duration
3h 15m
Pass mark
50%
Total marks
100
Sessions
May and November diets
Syllabus
2025 syllabus (updated)

Checked against ICAN's own pages on 22 October 2026. HPS re-checks before each session.

Exam structure

100 marks

  1. Section A30

    One compulsory scenario-based question on the core areas of the subject; may integrate two or more syllabus areas.

  2. Section B40

    Three questions of 20 marks each; candidates answer any two.

  3. Section C30

    Three questions of 15 marks each; candidates answer any two.

Same title as the 2021 syllabus, with a new area on the taxation of extractive industries.

VerifiedRecorded from the official pages on 22 October 2026Source 1 Source 2 Source 3
Syllabus navigator
Use the arrow keys or select an area. Areas and sub-areas follow the ICAN 2025 syllabus. Weightings appear only where the examining body publishes them.

Syllabus area A· about 5% of the exam

Tax Administration

1 sub-areas, as the syllabus lists them. HPS lessons and questions are tagged to these codes, so your Knowledge DNA and revision plan point at the exact sub-area you got wrong.

  • A1Review of tax administration
Courses
Tell HPS you are interested and the programme office will let you know when the next course is confirmed.
Register interest
Practise free
  • Free ATAX practice is being preparedHPS lecturers are writing exam-style questions for this paper. They appear here, free and without an account, once they are reviewed.

Next sessions

  • November 2026 diet10 Nov 2026 to 12 Nov 2026Verified
Resources
  • Resources for this paper are being prepared. The library grows every week.
Open the resource library