Business Law

28 Jan 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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Personal Income Tax Act Nigeria

25 Jan 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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23 Jan Pension Reform Act 2014

About the Law This is a Nigerian law which repeals the Pension Reform Act No. 2 2004 and enacts the Pension Reform Act, 2014 to continue to govern and regulate the administration of the uniform contributory pension scheme for both the public and private sectors in...

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