Finance Act, 2023 🇳🇬

Nigeria

Finance Act, 2023

Assented to on 28 May 2023
Commenced on 1 May 2023
[This is the version of this document from 1 May 2023.]

An Act to amend relevant tax, excises and duty statutes in accordance with the macroeconomic policy reforms of the Federal Government, 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

Part I – PRELIMINARY PROVISION

1. Amendment Cap. C1, C21, C49, S8 V1, LFN 2004;No. 13, 2007,No. 5,2000, No.16,2011 AND No.14,2007

The Capital Gain Tax Act, Cap. C1, Companies Income Tax Act, Cap C21, Customs and Excise Tariffs Etc. (Consolidated) Act, Cap. C49, Personal Income Tax Act, Cap. P8, Petroleum Profit Tax Act, Cap. P13, Stamp Duties Act, Cap. S8, Value Added Tax Act, Cap. V1, Laws of the Federation of Nigeria, 2004; Corrupt Practices and other related and No. 14, 2007 and Ministry of Finance (Incorporated) Act, Cap.M15 (in …

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