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Income Tax (Transfer Pricing) Regulations, 2012 🇳🇬

Nigeria

Table of Contents

Coat of Arms
Federal Inland Revenue Service (Establishment) Act, 2007

S.I. 42

Income Tax (Transfer Pricing) Regulations, 2012

  • Published on 21 September 2012
  • Assented to on 2 August 2012
  • Commenced on 2 August 2012
  • [This is the version of this document from 21 September 2012.]
In exercise of the powers conferred by section 61 of the Federal Inland Revenue Service (Establishment) Act, No 13 of 2007 ("the Act") and all other powers enabling it in that behalf, the Board of the Federal Inland Revenue Service established under section 3 of the Act ("the Board") with the approval of the Minister hereby makes the following Regulations :

Part I – PURPOSE, OBJECIVE AND SCOPE OF APPLICATION

1. Purpose

These Regulations give effect to the provisions of—
(a)section 17 of the Personal Income Tax Act, CAP P8, Laws of the Federation of Nigeria, 2004 ;
(b)section 22 of the Companies Income Tax Act, CAP C21, Laws of the Federation of Nigeria, 2004 (as amended by the Companies Income Tax (Amendment) Act 2007 ; and
(c)section 15 o…

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