CITG Papers Explained
A clear guide to all 12 CITG papers across three levels: what each one covers, how the Final Level papers are examined, and which papers most candidates actually sit on the way to the Chartered Tax Practitioner designation.
CITG has 12 papers across three levels: six at the Professional Level, three at Final Level 1, and three at Final Level 2. Most students are exempt from the Professional Level and sit only the six Final Level papers. Every paper is written and scenario-based, answered in business-communication form, with a 50% pass mark, sat in February and August.
This guide explains all 12 papers, but goes deepest on the Final Levels, where the qualification is really won and where MSL concentrates its teaching. Paper coverage is drawn from the CITG Examination Scheme and Syllabus and MSL Business School’s current subject pages.
Last reviewed and updated , against the CITG Examination Scheme and Syllabus and MSL’s current CITG subject pages. Syllabus content and format are set by CITG and subject to change.
- Structure
- 12 papers: 6 Professional Level, 3 Final Level 1, 3 Final Level 2
- Format
- Every paper is written and scenario-based, answered in business-communication form
- Pass mark
- 50% in every paper
- Sittings
- Two a year: February and August
- Exemptions
- The Professional Level can be exempted in full; the Final Levels are written by almost everyone
- MSL teaches
- The six Final Level papers (7 to 12), live online with recordings
All 12 CITG papers at a glance
CITG is a twelve-paper qualification, but very few candidates ever write all twelve. The table below sets out every paper, its level and what it covers. The six Final Level papers, in bold detail further down, are the ones most students actually sit.
| Paper | Level | What it covers |
|---|---|---|
| Paper 1: Public Sector Economics and Finance | Professional | Public finance, fiscal policy and the economics of the public sector. |
| Paper 2: Income Taxation | Professional | The taxation of individuals and businesses under Ghana’s income tax regime. |
| Paper 3: Accounting and Finance | Professional | The financial accounting and finance foundations that underpin tax work. |
| Paper 4: Indirect Taxation | Professional | VAT and Ghana’s other indirect taxes. |
| Paper 5: Revenue and Business Law | Professional | The legal framework governing revenue and business in Ghana. |
| Paper 6: Strategy and Governance | Professional | Business strategy and corporate governance. |
| Paper 7: Tax Audit and Investigations | Final Level 1 | /citg-tax-audit-and-investigations |
| Paper 8: Oil, Gas and Other Minerals Taxation | Final Level 1 | /citg-oil-gas-and-other-minerals-taxation |
| Paper 9: International Taxation | Final Level 1 | /citg-international-taxation |
| Paper 10: Strategic Tax Planning | Final Level 2 | /citg-strategic-tax-planning |
| Paper 11: Advanced Taxation Practice | Final Level 2 | /citg-advanced-taxation-practice |
| Paper 12: Tax Practice Administration and Ethics | Final Level 2 | /citg-tax-practice-administration-and-ethics |
The Professional Level: papers 1 to 6
The Professional Level is the foundation of the CITG qualification, six papers spanning taxation, accounting, law, public finance and governance. It is also the level most MSL students never sit, because a Chartered Accountant, an ACCA or CIMA member, or a Ghana Bar Association lawyer is exempt from all six and begins at Final Level 1.
For that reason we keep this level brief. If you are a qualified professional, your route runs through the Final Levels below. If you are a graduate entrant without exemptions, these six papers are where you begin.
- Paper 1: Public Sector Economics and Finance – Public finance, fiscal policy and the economics of the public sector.
- Paper 2: Income Taxation – The taxation of individuals and businesses under Ghana’s income tax regime.
- Paper 3: Accounting and Finance – The financial accounting and finance foundations that underpin tax work.
- Paper 4: Indirect Taxation – VAT and Ghana’s other indirect taxes.
- Paper 5: Revenue and Business Law – The legal framework governing revenue and business in Ghana.
- Paper 6: Strategy and Governance – Business strategy and corporate governance.
Most students skip this level
Whether you are exempt from the Professional Level, and therefore start at Final Level 1, depends on your prior qualification. Our CITG exemptions guide sets out exactly who qualifies, what it costs, and how to apply.
Final Level 1: papers 7 to 9
Final Level 1 is where CITG becomes unmistakably a tax qualification. Its three papers move from the audit and investigation work that defines much of tax practice into two of the areas where Ghana most needs specialists: extractive-industry taxation and cross-border tax. For most MSL students, exempt from the Professional Level, this is where the journey begins.
Paper 7: Tax Audit and Investigations
What it covers. Paper 7 covers the framework of auditing, audit planning and procedures, tax audit engagements and investigations, and audit reporting. Organised into six syllabus areas, it moves from the principles and environment of auditing, through planning and procedures, to the tax-specific work of investigations and reporting.
Why it matters. This is the paper that equips you to conduct, and to respond to, a Ghana Revenue Authority tax audit or investigation. It underpins the compliance and dispute work that fills much of a tax practitioner’s year.
Paper 8: Oil, Gas and Other Minerals Taxation
What it covers. Paper 8 covers petroleum economics, the regulatory framework of oil and gas, and the fiscal regime of oil, gas and other minerals. Its five syllabus areas run from how extractive rights are granted, through the sector’s regulation, to the fiscal regime that taxes oil, gas and mining.
Why it matters. Ghana’s extractive sector carries a specialised fiscal regime of its own. This is where a practitioner builds the natural-resource tax expertise that few generalists have.
Paper 9: International Taxation
What it covers. Paper 9 covers jurisdiction to tax, residence and source, and the taxation of non-residents. Its three syllabus areas move from the principles of international taxation, through jurisdiction and residence, to the taxation of non-residents, including the transfer-pricing rules that govern related-party cross-border transactions.
Why it matters. As Ghanaian businesses trade and invest across borders, cross-border tax, treaties and transfer pricing move from niche to essential. This paper builds that fluency.
Final Level 2: papers 10 to 12
Final Level 2 is the capstone. It moves from technical competence to professional judgement: planning tax strategy, integrating computation across every major tax, and running an ethical practice. On a first attempt, all three papers must be sat in the same session, though passes are credited and you re-sit only what you fail.
Paper 10: Strategic Tax Planning
What it covers. Paper 10 covers strategic planning principles, entity choice, compensation strategy and business operating strategy. Its four syllabus areas run from the principles of strategic tax planning, through strategies for new businesses and for compensation, to taxation and business operating strategies.
Why it matters. This is where CITG shifts from compliance to advisory. It teaches you to structure entities, transactions and rewards tax-efficiently, which is the work clients pay most for.
Paper 11: Advanced Taxation Practice
What it covers. Paper 11 covers advanced income tax, indirect and transaction taxes, natural-resource and specialised entities, and capital taxes. Spanning the full range of taxes and taxpayers, its five study areas run from core income-tax computation through to capital taxes and self-assessment.
Why it matters. The technical capstone of the qualification. It integrates computation across every major tax into single, complex scenarios, which is exactly how advanced practice works.
Paper 12: Tax Practice Administration and Ethics
What it covers. Paper 12 covers revenue administration, the tax consultancy process, sources of revenue law, and professional ethics. Its six syllabus areas run from the structure of the revenue agencies, through the tax consultancy process and the sources of revenue law, to the professional rules and ethics that bind a practitioner.
Why it matters. The paper that turns a technically strong candidate into a professional. It covers how to run a compliant, ethical tax practice, and the standards you will be held to for the rest of your career.
How the papers are examined
Every CITG paper is a written, scenario-based examination. There are no multiple-choice or short-answer sections at the Final Levels; instead, you are given a realistic situation and asked to work through it and advise on it. Answers are expected in professional business-communication formats, a memorandum, a report, a briefing paper or a discussion paper, as the question directs.
- Style
- Written and scenario-based, answered as a memorandum, report, briefing paper or discussion paper
- Pass mark
- 50% in every paper
- Sittings
- February and August each year
- Final Level 2 rule
- All three papers sat together on first entry; passes credited, re-sit only failed papers
The implication for preparation is important: the papers reward applied judgement and clear professional writing, not recall. Knowing the law is necessary but not sufficient; you also have to communicate it the way a practitioner would to a client or a revenue officer.
Plan your CITG route with MSL
Prepare with Ghana’s most-awarded professional education provider
MSL Business School is Ghana’s most-awarded professional education provider and a leading CITG tuition specialist, with multiple CITG National Overall Best Graduating Student wins. This guide covers all 12 papers; MSL teaches the six Final Level papers that most students actually sit. We deliver CITG Final Level 1 and Final Level 2 tuition live online via Google Meet, with same-day recordings uploaded to the MSL Business School App, taught by lecturers who have sat these examinations themselves.
As Ghana’s clear technology leader in professional education, and the first and only provider with multimodal AI for professional exam students, MSL gives you full access to the multimodal MSL AI, which supports text, voice and image input for solving past questions on demand. To confirm your exemptions, map your papers, or enrol for tuition, visit our CITG page or message us on WhatsApp.
CITG papers: frequently asked questions
How many papers does the CITG qualification have?
CITG has 12 papers across three levels: six at the Professional Level, three at Final Level 1, and three at Final Level 2. Every paper is written and scenario-based, and the pass mark is 50%.
What are the CITG Final Level papers?
Final Level 1 is Paper 7 Tax Audit and Investigations, Paper 8 Oil, Gas and Other Minerals Taxation, and Paper 9 International Taxation. Final Level 2 is Paper 10 Strategic Tax Planning, Paper 11 Advanced Taxation Practice, and Paper 12 Tax Practice Administration and Ethics.
How are the CITG papers examined?
Every CITG paper is a written, scenario-based examination. Answers are given in business-communication form, such as a memorandum, report, briefing paper or discussion paper, rather than as short questions. The pass mark is 50%, and papers are sat in February and August each year.
Do most CITG students study the six Professional Level papers?
No. Most MSL CITG students are Chartered Accountants or members of ACCA or CIMA, who are exempt from all six Professional Level papers and start at Final Level 1. They study only the six Final Level papers, which is why this guide goes deepest there.
Which CITG papers can be exempted?
Only the Professional Level papers. Members of ICAG, ACCA, CIMA and CIPFA, and Ghana Bar Association lawyers, are exempt from all six. Final Level 2 can never be exempted; Final Level 1 is written by almost everyone, though a specialised taxation Master’s may earn a rare, discretionary exemption there.
What does CITG Paper 11 Advanced Taxation Practice cover?
Paper 11 is the technical capstone. It spans advanced income tax, indirect and transaction taxes, natural-resource and specialised entities, and capital taxes, integrating computation across every major tax into single, complex scenarios.
What is the CITG pass mark?
The pass mark for every CITG paper is 50%.
How long are answers in the CITG Final Level papers?
The Final Level papers are scenario-based and answered in professional business-communication formats, such as a memorandum, report or briefing paper, so the skill being tested is applied judgement and communication, not recall.
Key terms in this guide
- CITG
- The Chartered Institute of Taxation, Ghana, established under the Chartered Institute of Taxation Act, 2016 (Act 916) to regulate tax practice and set the professional examinations.
- MCITG (Ghana)
- The membership designation of the Chartered Institute of Taxation, Ghana, identifying a Chartered Tax Practitioner.
- Professional Level
- The first CITG level, six papers (1 to 6). It is the only level that can be exempted, and the level most MSL students skip through exemption.
- Final Level 1
- The middle CITG level, three papers (7 to 9): Tax Audit and Investigations, Oil, Gas and Other Minerals Taxation, and International Taxation.
- Final Level 2
- The capstone CITG level, three papers (10 to 12): Strategic Tax Planning, Advanced Taxation Practice, and Tax Practice Administration and Ethics. It cannot be exempted.
- Scenario-based examination
- A paper set as a realistic situation to be worked through and advised on, rather than a set of short recall questions.
- Business-communication answer
- An answer written in a professional format, such as a memorandum, report, briefing paper or discussion paper, as the examiner requires.
- Transfer pricing
- The rules governing how related companies price cross-border transactions, examined within Paper 9 International Taxation.
Key points to remember
- 12 papers, three levels: 6 Professional, 3 Final Level 1, 3 Final Level 2.
- Most students sit only six, the Final Level papers, because they are exempt from the Professional Level.
- Final Level 1 is Tax Audit and Investigations, Oil, Gas and Other Minerals Taxation, and International Taxation.
- Final Level 2 is Strategic Tax Planning, Advanced Taxation Practice, and Tax Practice Administration and Ethics.
- Every paper is written and scenario-based, answered in business-communication form, with a 50% pass mark.
- MSL teaches the six Final Level papers, the ones most CITG students actually sit.
Source: CITG paper coverage and examination format are drawn from the CITG Examination Scheme and Syllabus and MSL Business School’s current CITG subject pages, as of 2026. Syllabus content and format are set by CITG and subject to change, so always verify at taxghana.org.
