- Description
Description
THE NIGERIA TAX SUMMARY PUBLISHED BY OR&C TAX CONSULTANTS
The Nigeria Tax Summary published by OR&C Tax Consultants is an easy-to-read publication of the tax legislations of Nigeria. It is a quick reference guide that highlights the key areas of the following tax legislations:
- Capital Gains Tax Act. Chapter 42. LFN 1990 (as amended to date)
- Companies Income Tax Act (CITA), Chapter 60. LFN 1990 (Cap C.21 LFN 2004) and Finance Acts (as amended to date)
- Tertiary Education Trust Fund (Establishment, etc) Act 2011 Replaces Education Tax Act No 7 of 1993 (as amended to date)
- Industrial Training Fund Act, Cap I9 LFN, 2004 (as amended to date)
- Pension Reform Act, No.2 2004 and No. 4 2014 (as amended to date)
- Nigeria Social Insurance Trust Fund Act, Cap N88, 1993 and Employee Compensation Act, (ECA) 2010 (as amended to date)
- National Information Technology Development Agency Act, 2007 Chap N156 (as amended to date)
- Personal Income Tax Act No 104 of 1993 (Cap P.8 LFN 2004) (as amended to date)
- Petroleum Profits Tax Act Chapter 354. LFN 1990 (as amended to date)
- Stamp Duties Act Chapter 411. LFN 1990 (as amended to date)
- Value Added Tax Act No 102 of 1993 (Cap V.1 LFN 2004) (as amended to date)
- Industrial Inspectorate Act (Cap I8 of LFN 2004 LFN) (as amended to date)
- National Housing Fund Act Cap N45, LFN 2004 (as amended to date)
- Business Facilitation (Miscellaneous Provisions) Act, 2022. Act No. 5
- National Health Insurance Scheme Act, No.35 1999 (as amended to date)
- Nigeria Investment Promotion Commission (NIPC) Act, Cap N117 LFN 2004 (as amended to date)
- Nigeria Police Trust Fund (Establishment) Act, 2018
The Nigeria Tax Summary by OR&C Tax Consultants also include information on Approved Taxes for collection by the Federal, State and Local Government Areas of Nigeria as well as The Nigeria Taxpayer Identification Number (TIN) Regulations 2014.
Painstaking efforts were made to research the information presented in the publication, to ensure that it represents the amendment to date (2024). We encourage you to get a copy from the premium download section of our website: www.orandcconsultants.com.
