Tax Circulars, Regulations and Public Notices

Tax Circulars

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

2019 FA Information Circular-Insurance

2019 FA Information Circular-REIC

2019 FA Information Circular-Reorganisation

2019 FA Information Circular-Security Lending

2019 FA Information Circular-Stamp Duties

2019 FA Information Circular-Sundry

2019 FA Information Circular-VAT

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

Taxation-Of-Non-Residents-In-Nigeria-9302

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

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

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

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

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