Appeal Court Confirms CITN's Authority in Tax Regulation

On July 15, 2026, the Court of Appeal, Lagos Division, reaffirmed the Chartered Institute of Taxation of Nigeria (CITN) as the sole statutory authority for regulating taxation practice in Nigeria. The court dismissed an appeal filed by Chief Afolabi Igbaroola and others against the Federal Inland Revenue Service (now Nigeria Revenue Service) and CITN.

This ruling upheld a previous judgment from the Federal High Court, Lagos Division, delivered on May 21, 2019, which mandated that individuals must obtain CITN membership to practice as tax agents. Mrs.

Afolake Oso, the Registrar and Chief Executive of CITN, stated that the ruling reinforces the Institute's statutory mandate under the CITN Act. The judgment aligns with earlier court decisions, including a 2007 Lagos High Court ruling in CITN v.

ICAN, which recognized taxation as a distinct profession from accountancy. The judicial history from 2007 to 2026 reflects consistent affirmations of CITN's regulatory authority over taxation in Nigeria.