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Tax Circulars


View and download Tax Circulars below




ASSESSMENT PROCEDURE-2006-06

 

COLLECTION PROCEDURE-9303

 

DETAILED LIST OF ITEMS EXEMPTED FROM VALUE ADDED TAX -9503

 

DETAILED LIST OF ITEMS EXEMPTED FROM VALUE ADDED TAX -9701

 

EXPLANATORY NOTES ON THE APPLICATION OF WITHHOLDING TAX 9801

 

FURTHER EXPLANATORY COMMENTS ON WITHHOLDING TAX 200602

 

GUIDELINES ON THE COLLECTION PROCEDURE FOR WITHHOLDING TAX 9502

 

GUIDELINES ON THE COLLECTION PROCEDURE FOR WITHHOLDING TAX 9902

 

GUIDELINES ON THE TAX IMPLICATIONS OF LEASING-2010-01

 

PREPARATION AND PROCESSING OF BEST-OF-JUDGEMENT (BOJ) 2005-03

 

PUBLIC NOTICE ON FAKE TCC

 

PUBLIC NOTICE ON PAYE

 

PUBLIC NOTICE ON STAMP DUTY

 

PUBLIC NOTICE ON VAT

 

PUBLIC NOTICE ON WHT

 

TAX IMPLICATION OF CHANGES IN ACCOUNTING DATES-2006-05

 

TAX IMPLICATION OF MERGERS AND ACQUISITION-2006-04

 

TAX INVOICE AND ITS RELEVANCE TO VAT OPERATION 2005-01

 

TAXATION OF NON-RESIDENTS IN NIGERIA-9302

 

TAXATION OF TRANSACTIONS IN THE NIGERIAN CAPITAL MARKET-9903

 

VALUE ADDED TAX (VAT) REFUND PROCEDURE-9501

 

VALUE ADDED TAX (VAT)-9304

 

VAT ON IMPORTS-9305



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