Syllabus

CITG Syllabus — Professional Tax Examinations

This syllabus outlines the core papers, topic areas, assessment format, progression rules, and recommended reading for the Chartered Institute of Taxation, Ghana (CITG) professional programme. It is organised by level (Professional, Final Level 1 and Final Level 2) and intended to guide prospective students on what to study and expect.

Overview

The CITG professional programme comprises three sequential levels: Professional Level (foundations), Final Level 1 (specialist technical subjects) and Final Level 2 (strategic practice and professional ethics). Each paper tests both knowledge and application. The pass mark for each paper is 50%. Exemptions may be granted for prior recognised qualifications according to CITG rules.

Professional Level — (Foundations)

Focus: foundational taxation principles, basic accounting and finance, public sector economics, indirect taxes, and the legal framework for taxation.

Public Sector Economics & Finance
- Principles of public finance and fiscal policy
- Government budgeting and expenditure
- Macro and microeconomic concepts relevant to tax policy
- Role of taxation in revenue mobilisation
Income Taxation
- Individual and business income tax fundamentals
- Taxable income, allowable deductions and reliefs
- Computation of tax for employees, sole traders and companies
- Withholding taxes and PAYE basics
Accounting & Finance
- Financial statements: preparation and interpretation
- Basic bookkeeping and accounting principles
- Ratios, cash-flow and profit analysis for tax purposes
- Depreciation and accounting adjustments with tax implications
Indirect Taxation
- VAT concepts, registration, returns and compliance
- Excise duties, import duties and other indirect taxes
- Place of supply, zero-rating and exemptions
- Practical VAT calculations and accounting entries
Revenue & Business Law
- Overview of the legal framework for taxation in Ghana
- Company law, contract law and commercial implications for tax
- Tax Administration Act essentials: assessments, objections and appeals
Strategy & Governance
- Corporate governance fundamentals
- Risk management and internal controls
- Ethics and professional conduct

Final Level 1 — (Advanced Technical Subjects)

Focus: specialist technical subjects that build on foundational knowledge and prepare candidates for complex tax issues.

Tax Audit & Investigations
- Audit procedures in tax practice
- Investigative techniques and data analytics
- Document requests, compliance checks and statutory powers
- Evidence handling, penalties and dispute resolution
Oil, Gas & Other Minerals Taxation
- Fiscal regimes for extractive industries
- Royalties, petroleum agreements and production sharing
- Special allowances, ring-fencing and transfer pricing in extractives
International Taxation
- Residence and source principles
- Double tax treaties and relief mechanisms
- Transfer pricing fundamentals and OECD guidance
- Cross-border withholding taxes and permanent establishment

Final Level 2 — (Strategic Practice & Ethics)

Focus: applied tax strategy, advanced practice skills, professional ethics and tax administration at senior/practitioner level. All Final Level 2 papers are normally taken in the same sitting.

Strategic Tax Planning
- Tax planning techniques for individuals and corporations
- Structuring transactions, mergers & acquisitions
- Tax-efficient financing and investment incentives
- Scenario-based tax planning and risk appraisal
Advanced Taxation Practice
- Complex corporate taxation issues
- Consolidation, group relief and loss utilisation
- Special reliefs, incentives and sector-specific taxation
- Practical case work and memorandum writing
Tax Practice Administration & Ethics
- Practice management and client engagement
- Professional ethics, confidentiality and conflicts of interest
- Regulatory compliance and quality assurance
- Report writing, professional conduct and disciplinary processes

Assessment Format & Pass Criteria

Examinations are typically written papers testing knowledge and application. Assessment may include case studies, computations, essay questions and practical memos depending on the paper.

Pass mark for each paper: 50%.
For Final Level 2, all three papers are expected in the same sitting; candidates may be referred in one paper if they score at least 40% while passing the other two, subject to CITG rules.
Examination sessions: usually held twice yearly (February and August) — confirm exact dates with CITG.

Progression, Exemptions & Registration

Progression is sequential: Professional Level → Final Level 1 → Final Level 2. Exemptions for particular papers or levels may be granted based on recognised prior qualifications or professional experience — applicants must apply with supporting documents.

Complete or obtain exemption from Professional Level before attempting Final Level 1.
Complete or obtain exemption from Final Level 1 before attempting Final Level 2.
Refer to CITG official guidance for exemption application procedures and required documentation.

Study Tips & Expectations

To succeed, combine conceptual study with practical problem-solving and past-paper practice. Focus on computation accuracy, clear presentation of arguments, statutory references and professional judgment in case questions.

Practice computations and time management for timed papers.
Refer to statutes and case law where relevant in written answers.
Form study groups for discussion of complex topics and case studies.
Attend CITG revision workshops and CPD events where available.

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