According to The Federal Inland Revenue Service, this circulars are issued for the information and guidance of the general public, taxpayers and tax practitioners in line with the provisions of the relevant tax laws.
This instant circular amends, updates or replaces contents of any circular, notice or other publication previously issued by the Service that is inconsistent with its contents to the extent of such inconsistency.
- CIRCULAR ON TAX IMPLICATIONS OF THE OPERATION OF REGULATED SECURITIES LENDING TRANSACTION (‘SEC LENDING’) IN NIGERIA – CLICK HERE TO DOWNLOAD
- CLARIFICATION ON COMMENCEMENT AND CESSATION RULES, AND BUSINESS REORGANISATION: – SECTIONS 29 of CITA, 32 of CGTA and 42 of VATA (AS AMENDED BY THE FINANCE ACT, 2019). – CLICK HERE TO DOWNLOAD
- CLARIFICATION ON SUNDRY PROVISIONS OF THE FINANCE ACT 2019 AS IT RELATES TO COMPANIES INCOME TAX ACT – CLICK HERE TO DOWNLOAD
- CLARIFICATIONS ON THE PROVISIONS OF THE STAMP DUTIES ACT – CLICK HERE TO DOWNLOAD
