Nigeria: Amendments to provisions of section 30 of Companies Income Tax Act in Finance Act 2021
Progress
Scope
Timeline of events
Finance Act 2021 including amendments to provisions of section 30 of Companies Income Tax Act entered into force
On 22 December 2021, the President signed the Finance Bill 2021 into law, and the Act entered into force. The Act includes amendments to the Companies Income Tax Act, specifically through Sections 13(2)(c) and 30(1)(b)(ii), which address the taxatio…
SourceFinance Bill 2021 including amendments to provisions of section 30 of Companies Income Tax Act was adopted by Senate
On 22 December 2021, the Senate adopted the Finance Bill 2021 and sent it to the President for assent. The Bill includes amendments to the Companies Income Tax Act, specifically through Sections 13(2)(c) and 30(1)(b)(ii), which address the taxation …
SourceFinance Bill 2021 including amendments to provisions of section 30 of Companies Income Tax Act was passed to Senate
On 21 December 2021, the House of Representatives passed the Finance Bill 2021 to the Senate. The Bill includes amendments to the Companies Income Tax Act, specifically through Sections 13(2)(c) and 30(1)(b)(ii), which address the taxation of digita…
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