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ICAN · Skills

TAX B3 Taxation

Nigerian taxation as reformed in 2025: tax administration and ethics, transaction taxes, personal income tax, companies income tax, and technology in tax.
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TAX
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, now at Skills level. The 2026 update reflects the Nigeria Tax Reform Acts 2025.

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 20% of the exam

Introduction to Taxation, Tax Administration and Ethics

5 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.

  • A1Introduction to taxation
  • A2Tax administration in Nigeria
  • A3Revised national tax policy (NTP), 2017
  • A4Basic ethical issues in taxation
  • A5Assessments, objections, appeals and remittances
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Next sessions

  • November 2026 diet10 Nov 2026 to 12 Nov 2026Verified
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