Finance Act 2021
Amends Nigeria's principal tax legislation including the Companies Income Tax Act, Personal Income Tax Act, and VAT Act, with new provisions on digital services, small company reliefs, and capital allowances.
This document is provided for reference. The authoritative version remains with the issuing authority.
Finance Act 2020
Amends Nigeria's principal tax legislation with expanded capital gains provisions, new stamp duty rules, and revised VAT framework applicable to digital and non-resident suppliers.
This document is provided for reference. The authoritative version remains with the issuing authority.
Finance Act 2019 - Full Text
Nigeria's first Finance Act, amending seven tax laws to align with the Finance Bill 2019, including small business income tax exemptions and revised thin capitalisation rules.
This document is provided for reference. The authoritative version remains with the issuing authority.
Finance Act 2019
Nigeria's first Finance Act, amending seven tax laws to align with the Finance Bill 2019, including small business income tax exemptions and revised thin capitalisation rules.
This document is provided for reference. The authoritative version remains with the issuing authority.
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