Author: Admin

14 Jun The Nigerian Companies Income Tax Act

About the Law This law makes provisions for the taxation of companies in Nigeria. Some key provisions Imposition of tax on profits of companies derived from trade, business, rent, premium, dividends, royalties etc process for ascertaining the taxing of authorised unit trust schemes Profits which are exempted...

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13 Jun National Identity Management Commission Act 2007

About the Law This Act was passed to establish a National Identity Database and the National Identity Management Commission which is charged with the responsibility of maintaining the National database register. Some key provisions Establishes the National Identity Management Commission, and provides for its membership and functions ...

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Personal Income Tax Act Nigeria

12 Jun Personal Income Tax in Nigeria

What is Personal Income Tax? Personal Income Tax is a direct tax charged on the income of a person. In the context of personal income tax, a 'person' means an individual, a sole proprietorship (non-juristic person), communities and families and on executors and trustees (of an undivided estate). How...

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