Nigeria: Finance Bill 2021 including amendments to provisions of section 30 of Companies Income Tax Act was passed to Senate
Description
Finance 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…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
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2021-12-21
under deliberation
2021-12-22
adopted