Tax Circulars, Regulations and Public Notices

Tax Circulars

Guidelines for Country-by-Country Reporting in Nigeria – 201801

Clarifications on the provision of the stamp

Circular on Tax Implications of Operation of Real Estate Investment Companies (‘Reic’) in Nigeria

Clarifications on the Provisions of Capital Gains Tax (CGT) Act.

Clarification on Sundry Provisions of the Finance

Guidelines on the Tax Exemption Status of Non-Governmental Organisations (NGOs)

Taxation of Companies Engaged in Shipping, Air Transport and Cable Undertakings

Value Added Tax (VAT) on Road Toll, Paid Parking, Access Pass, Admission to events and Related Operations

​Tax Implications of the Adoption of the International Financial Reporting Standards (IFRS):

Guideline For Filing Tax Returns By Foreign Companies

 

Value-Added-Tax-(VAT)-9304

Value-Added-Tax-(VAT)-Refund-Procedure-9501

VAT-On-Imports-9305

Detailed List of Items Exempted from Value Added Tax- 9701

What Constitutes ‘Trade’ for Tax Purposes: Guidelines for the General Public

Requirements for Funds, Bodies or Institutions for listing under the 5th schedule to the Companies Income Tax Act, CAP C21 LFN, 2004

Explanatory
Notes on the Critical Tax Issues for the Operation of Bank Holding
Company Structure in Nigeria

Guidelines for Filing of Income Tax Returns by Approved Enterprises Within the Export Processing and Free Trade Zones

Guidelines on the tax treatment of Non Governmental Organisations (NGOs)

Value Added Tax (VAT) on Services of Financial Institutions

Information Circular on the Claim of Tax Treaties Benefits in Nigeria

Guidelines on VAT Simplified Compliance Regime

Information circular on extension of the meaning of  ‘in use’

Guidelines on the treatment of Section 27(c) of CITA

Regulations

Assessment-Procedure-2006-06

Collection-Procedure-9303

Preparation-And-Processing-Of-Best-Of-Judgement-(BoJ)-Assess-2005-03

Administration of Penalty and Interest Regime

Explanatory-Notes-On-The-Application-Of-Withholding-Tax-9801

Further-Explanatory-Comments-On-Withholding-Tax-200602

Guidelines-On-The-Collection-Procedure-For-Withhoding-Tax-9502

Guidelines-On-The-Tax-Implications-Of-Leasing-2010-01

Significant Economic Presence

Vat Modification Order 2021

Public Notices

Clarification on Administration of Stamp Duty in Nigeria

Public Notice on Stamp Duty

Circular on the Claim of Tax Treaty Benefits in Nigeria

Public Notice on Income Tax Returns by Non Resident Companies

Clarification on the Taxability of Investment Incomes Earned by Government Institutions and Corporate Entities Exempted by Law from Taxation

Public Notice Administration of Penalty and Interest Rates Regime under the Companies Income Tax Act, CAP C21, LFN 2004

Public-Notice-On-Fake-TCC

Public-Notice-On-PAYE

Public-Notice-On-Stamp-Duty

Public-Notice-On-VAT

Public-Notice-On-WHT

Public-Notice-On-Automated VAT

Clarification on Commencement and Cessation Rules and Business Reorganization

Clarification on the Provisions of the Finance Act 2020, as it relates to Personal Income Tax

Clarification on the Implementation of the Value Added Tax (Vat) Act

Clarification on the taxation of seafarers and Onshore or Offshore Platform Workers

Key changes to the 2021 Finance Act