Skip to content

Accountants.ng Sign in Sign up Sign in

Menu

ICAN Notes

Resources

Acts & Laws

CAMA 2020870 sections, with guides
Nigeria Tax Act 2025202 sections, 14 Schedules

Nigeria Tax Act guides

Tools

Tax ID guides

Blog

All articles

Guides

Guides hubAll five topics in one place
Accounting principles
Types of accounting
Basics and bookkeeping Soon
Specialties, tax and standards Soon
Accounting firms in Nigeria Soon

About us Contact us Search Sign in or sign up

Skills level · Taxation

Taxation · May 2026

Every objective and theory question in this paper, and the topic notes to revise each one.

6 questions6 theory7 topics to revise

Source: ICAN Pathfinder, Skills Level Examination, Taxation, May 2026

CourseYearDiet

May 2026 diet

0 objective and 6 theory

0 objective6 theory

No.	Section	Marks	Covers
Q2			Taxable income of the trustee of a trust foundation
Q3			Adjudication by the Commissioner of Stamp Duties: process, benefits, limitations and appeal
Q4			Eligibility for a startup label, six tax and fiscal incentives for labelled startups and three reliefs for investors ...
Q5			Sources of tax law in Nigeria
Q6			The Local Government Revenue Committee and eight taxes and levies collectible by state governments
Q7			Three functions and three members of the Nigeria Customs Service Board under the Nigeria Customs Service Act 2023

Theory questions Written questions

2

Theory question 2Written paper

Taxable income of the trustee of a trust foundation

The full wording of this question has not been added yet. This summary shows what it tests and where to revise it.

Revise this question

Trusts, estates and settlements › How the trustee’s variable fee is worked out

Source: ICAN Pathfinder, Skills Level Examination, Taxation, May 2026, Question 2

3

Theory question 3Written paper

Adjudication by the Commissioner of Stamp Duties: process, benefits, limitations and appeal

The full wording of this question has not been added yet. This summary shows what it tests and where to revise it.

Revise this question

Stamp duties, adjudication and appeals › Adjudication and appeal

Source: ICAN Pathfinder, Skills Level Examination, Taxation, May 2026, Question 3

4

Theory question 4Written paper

Eligibility for a startup label, six tax and fiscal incentives for labelled startups and three reliefs for investors under the Nigeria Startup Act 2022

The full wording of this question has not been added yet. This summary shows what it tests and where to revise it.

Revise this question

Nigeria Startup Act: labelled startups and their incentives › Labelling criteria

Source: ICAN Pathfinder, Skills Level Examination, Taxation, May 2026, Question 4

5

Theory question 5Written paper

Sources of tax law in Nigeria

The full wording of this question has not been added yet. This summary shows what it tests and where to revise it.

Revise this question

Sources of tax law in Nigeria › Sources of Nigerian tax law

Source: ICAN Pathfinder, Skills Level Examination, Taxation, May 2026, Question 5

6

Theory question 6Written paper

The Local Government Revenue Committee and eight taxes and levies collectible by state governments

The full wording of this question has not been added yet. This summary shows what it tests and where to revise it.

Revise this question

Tax jurisdiction: taxes and levies of federal, state and local governments › Taxes and levies collected by State Governments

Source: ICAN Pathfinder, Skills Level Examination, Taxation, May 2026, Question 6

7

Theory question 7Written paper

Three functions and three members of the Nigeria Customs Service Board under the Nigeria Customs Service Act 2023
Six aspects of tax administration handled by TaxProMax

The full wording of this question has not been added yet. This summary shows what it tests and where to revise it.

Revise this question

Customs and excise duties › Membership of the Board Information technology in taxation: TaxPro-Max, registration and automated filing › TaxProMax: the filing procedure

Source: ICAN Pathfinder, Skills Level Examination, Taxation, May 2026, Question 7

Source and reference. These questions come from the Institute of Chartered Accountants of Nigeria (ICAN) Pathfinder for the Skills Level Examination, Taxation, May 2026. When you use them, please cite the source, for example: ICAN Pathfinder, Skills Level Examination, Taxation, May 2026. Each question carries its own reference and a button to copy it.