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.
TAX
- Format
- Written examination
- Duration
- 3h 15m
- Pass mark
- 50%
- Total marks
- 100
- Sessions
- May and November diets
- Syllabus
- 2025 syllabus (updated)
Exam structure
- Section A30
One compulsory scenario-based question on the core areas of the subject; may integrate two or more syllabus areas.
- Section B40
Three questions of 20 marks each; candidates answer any two.
- 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.
Syllabus navigator
Every area, with where HPS teaches it.
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
Courses
TAX tuition is scheduled on request.
Tell HPS you are interested and the programme office will let you know when the next course is confirmed.
Practise free
Questions without an account.
- Free TAX practice is being prepared
Next sessions
- November 2026 diet10 Nov 2026 to 12 Nov 2026
Resources
Free reading for this paper.
- Resources for this paper are being prepared. The library grows every week.