Types of Membership

Types of Membership

The Institute will have following categories of its members:

  1. Affiliate member
  2. Associate member
  3. Fellow member
  4. Certified Tax Advisor
  5. Sponsoring member
  6. Honorary member

Requirements for Membership

Below are the requirements to become a member of the Institute. All members must carry the personae of good fame, integrity and character:

Affiliate Member

All Affiliate Members of the Institute are recognized as non-voting members. To be eligible as an Affiliate Member one must satisfy any of the following criteria:

  • Has successfully passed CTM examinations of the Institute, PIPFA member or holds university degree in Bachelor of business/accounting/commerce or an equivalent qualification from an  institute accredited education provider; or
  • Would otherwise qualify for admission as an Associate Member of the Institute but does not carry any relevant tax experience in Pakistan; or
  • Is enrolled in the Institute’s CTA – Skills level course; or
  • Is employed by any Revenue Authority engaged in tax administration; or
  • Has an interest in the affairs of the Institute for whom Board resolves to admit as an Affiliate.

Associate Member (ATA)

A member who holds at least one-year relevant tax experience, and satisfies any of the following criteria:

  • Holds university degree in Bachelor of business/accounting/commerce or an equivalent qualification from an institute accredited education provider; or
  • Passed CTA – Skills level examinations of the Institute or the equivalent examination of a recognized tax institute; or
  • Passed ACIT examinations of the Institute or the equivalent examination of a recognized tax institute; or
  • A member of Institute of Chartered of Accountants of Pakistan (ICAP), Institute of Cost and Management Accountants of Pakistan (ICMAP), Association of Certified Chartered Accountants (ACCA) and similar professional accounting body; or
  • An advanced stage student (CAF/Intermediate) of ICAP, ICMAP, ACCA and similar professional accounting body (up till the date specified by the Board); or
  • Barrister, Lawyer or Advocate; or
  • Registered Income Tax Practitioner; or
  • Is or had been employed by any Revenue Authority engaged in tax administration; or
  • Voting member of another recognized international tax institute.

Fellow Member (FTA)

A member who holds at least three-years relevant tax experience, and satisfies any of the following criteria:

  • Meets the Associate membership criteria (as stated above) and has passed CTA – Professional level examinations of the Institute or the Institutes recognized equivalent; or
  • Has a Master’s Degree in business/accounting/commerce or an equivalent qualification from an institute accredited education provider; or
  • A fellow member of ICAP, ICMAP, ACCA and similar professional accounting body (up till the date specified by the Board); or
  • A Barrister, Lawyer or Advocate (up till the date specified by the Board); or
  • Honorary or sponsoring members of the Institute.

Certified Tax Advisor (CTA)

A member who satisfies the following criteria:

  • Meets the core voting membership criteria (as stated Bye-law 21); and
  • Meets the Fellow membership criteria (as stated above); and
  • Has successfully passed CTA Advanced level examination of the Institute or completed a prescribed pathway.
  • A sponsoring member of the Institute, provided he carries at least five years relevant tax experience.

Sponsoring Member

The person who has sponsored the initiative of the Institute in the capacity of:

  • Subscriber to the Memorandum and Articles of the Company;
  • Members of the first Advisory Board of the Institute.

Honorary Member

The person who has been approved as an honorary member by the Board of the Institute because of his:

  • Extraordinary interest in the affairs of the Institute; or
  • Members of the first Board of the Institute of Taxation of Pakistan; or
  • Members of the first Advisory Board of the Institute.