CHARTERED INSTITUTE OF TAXATION OF NIGERIA ACT

Section 17: Rules as to practice, etc.

1992Section 17 of 23Federal Republic of Nigeria

(1) The Council may make rules-
(a) for the training of suitable persons in taxation administration, methods and practice; and
(b) for the supervision and regulation of the engagement, training and transfer of such persons.
(2) The Council may also make rules-
(a) prescribing the amount and due date for the payment of the annual subscription, and for such purposes different amounts may be prescribed by the rules according to whether the person is registered as a fellow, associate member, graduate member or student member;
(b) prescribing the form of licence to practise to be issued annually or, if the Council thinks fit, by endorsement on an existing licence; and
(c) restricting the right to practise in default of payment of the amount of the annual subscription where the default continues for longer than such period as may be prescribed by the rules.
(3) Rules when made under this section shall, if the chairman of the Council so directs, be published in the Gazette.

Cite this section

Section 17, CHARTERED INSTITUTE OF TAXATION OF NIGERIA ACT (1992).

https://repo.podus.ai/laws/chartered-institute-of-taxation-of-nigeria-act/section/17/