Published December 16, 2022
| Version v1
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TAXATION OF SPECIALIZED BUSINESS IN NIGERIA
Creators
- 1. Director, Centre for Financial and Accounting Research (CEFAR) Nigerian College of Accountancy, Jos, Nigeria
Description
Taxes are established by law in Nigeria. Such tax must have been passed into law through
enactment of relevant statute (Act, By-law, decree among others). The tax law establishes
the administrative body and specifies its jurisdiction. Tax structure in Nigeria is tailored
towards Nigerian governance hierarchy (Federal, State and Local Government).
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