Companies Income Tax (Rates etc., of Tax Deducted at Source (Withholding Tax)) Amendment Regulations, 2016 🇳🇬

Nigeria

Companies Income Tax Act, 1979

S.I. 15

Companies Income Tax (Rates etc., of Tax Deducted at Source (Withholding Tax)) Amendment Regulations, 2016

Published on 23 November 2016
Assented to on 9 November 2016
Commenced on 9 November 2016
[This is the version of this document from 23 November 2016.]

In exercise of the powers conferred on me by section 81(8) of the Companies Income Tax Act Cap C 21 , Laws of the Federation of Nigeria, 2004 and all other powers enabling me in that behalf, I, KEMI ADEODSUN, Honorable Minister of Finance, Federal Republic of Nigeria, hereby make the following Amendment to the Companies Income Tax (Rates etc., of Tax Deducted at Source (Withholding Tax)) Regulations, 1997 :

1. Reversal of the Companies Income Tax Rates etc., of Tax Deducted at Source (Withholding Tax) Amendment Regulations 2015

The reduction in withholding tax rate from 5% to 2.5% provided under the Companies Income Tax {Rates etc., of Tax Deducted at Source (WithholdingTax) ) Amendment Regulations, 2…

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