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Deduction of Tax at Source (Withholding) Regulations, 2024 🇳🇬

Nigeria
Coat of Arms
Companies Income Tax Act, 1979

S.I. 34

Deduction of Tax at Source (Withholding) Regulations, 2024

  • Published in Federal Republic of Nigeria Official Gazette 168 on 2 October 2024
  • Assented to on 30 September 2024
  • Commenced on 30 September 2024
  • [This is the version of this document from 2 October 2024.]
In exercise of the powers conferred upon me by section 81(9) of the Companies Income Tax Act, Cap C21, LFN, 2004, section 56 of the Petroleum Profits Tax Act, Cap P13, LFN, 2004, section 73(6) of the Personal Income Tax Act, Cap. P8,Laws of the Federation of Nigeria, 2004, and of all other powers enabling me in that behalf, I, Wale Edun, Minister of Finance and Coordinating Minister of the Economy, hereby make the following Regulations —

1. Objectives

The objectives of these Regulations are to —(a)set out the rules for the deduction of tax at source from payments to taxable persons under the Capital Gains Tax Act, the Companies Income Tax Act, 2004, Petroleum Profits Tax Act, 2004, and the Persona…

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