Finance Act, 2021 🇳🇬

Nigeria

Finance Act, 2021

Assented to on 31 December 2021
Commenced on 31 December 2021
[This is the version of this document from 31 December 2021.]

An Act to amend relevant tax, excise and duty statutes in accordance with macroeconomics policy reforms of the Federal Government, to amend and make further provisions in specific laws in connection with the public financial management of the Federation; and for related matters.

ENACTED by the National Assembly of the Federal Republic of Nigeria-

1. Amendment of Cap. C1, C21, C49, P8, S8, V1, I17, N3, F26, LFN, 2004, Act, No 13, 2007, Act, No, 31, 2007, Act, No 16, 2011 and Act, 2019

Capital Gain Tax Act, Cap. Cl, Companies In come Tax Act, Cap C21, Customs and Excise Tariffs Etc. (Consolidated) Act Cap. C49, Personal Income Tax Act, Cap. P8, Stamp Duties Act, Cap. S8, Value Added Tax Act, Cap. VI, Insurance Act, Cap. I17, National Agency of Science and Engineering Infrastructure Act, Cap. N3, Finance (Control and Management) Act, Cap. F26, Laws of the…

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