Tax Tag

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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