Download or read book Nigerian Taxation written by Saka Muhammed Olokooba and published by Springer. This book was released on 2019-01-23 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.
Download or read book Abdulrazaq written by M. T. Abdulrazaq and published by . This book was released on 2005 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contents: general principles: e.g. definitions, objectives, criteria, direct and indirect taxes, jurisdiction, personal taxation, company taxation, local taxation; income tax: charges, exemption, returns, penalties; reliefs and rates: rates of tax, income tax, minimal taxable income; trade, business, profession or vocation: e.g. meanings; liability; succession, discontinuance, capital allowances, sale of buildings, partnerships; employment income: assessment, deductible income; companies income tax: assessments, returns, petroleum profits? tax; settlements, trusts and estates; international taxation; capital gains tax; and tax appeals. The author is an expert in taxation in Nigeria working with Price Waterhouse Cooper, Lagos.
Download or read book Nigerian Tax Law Administration written by Ade Ipaye and published by . This book was released on 2014 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Law and Administration in Nigeria written by S. M. Adesola and published by . This book was released on 1986 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nigerian Tax Cases written by and published by . This book was released on 1992 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Nigerian Tax Law written by I. A. Ayua and published by . This book was released on 1996 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Digital Activities An Evaluation of the Nigerian Approach in a Global Context written by Joel Odili and published by GRIN Verlag. This book was released on 2021-11-09 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2020 in the subject Law - Tax / Fiscal Law, grade: 5.0, University of Lagos (Law), course: Tax Law, language: English, abstract: The digital market, having grown to be one of the most lucrative globally, has prompted the desires of governments across the world to tax the profit that emerges from their territory because of these digital activities. However, due to the lack of physical presence of the Non-Resident Companies (being the major suppliers of digital services in Nigeria), taxation of the said activities have proven difficult. Being a key factor necessitating the shift from the old regime of taxing NRCs under section 13 of Companies Income Tax Act (CITA), to the enactment of the Finance Act 2019 which came into force on 13 January 2020.
Download or read book Nigerian Income Tax Law and Practice written by C. S. Ola and published by . This book was released on 1985-01-01 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comprehensive Tax History of Nigeria written by Ifueko Omoigui Okauru and published by African Books Collective. This book was released on 2012 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments, Beyond Oil Revenue: The Case for Tax Reform and Making the Nigerian Tax System Globally Competitive.
Download or read book A Guide to Income Tax and Capital Gains Tax in Nigeria written by Peter Geoffrey Willoughby and published by . This book was released on 1969 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: Guide to provisions of legislation concerning taxation in Nigeria, and comments thereon - covers income tax, profits, etc.
Download or read book Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria written by Ifueko Omoigui Okauru and published by African Books Collective. This book was released on 2012-12-19 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. In terms of value, the book facilitates an understanding of the role played by the Service; its staff and stakeholders in repositioning the Nigerian tax system. It is an essential reference material for everyone that seeks an understanding of the processes that underscore the ongoing changes in the Nigerian tax system.
Download or read book Topical Issues on Nigerian Tax Laws and Related Areas written by Josephine Aladi Achor Agbonika and published by . This book was released on 2015 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation Principles and Practices in Nigeria written by Johnbest Churchill and published by GRIN Verlag. This book was released on 2022-12-07 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic Paper from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 4.5, National Open University of Nigeria, language: English, abstract: Taxation is perhaps the oldest recognized profession in the world. It has always been with us, it is still with us, and it will continue to be with us. According to chapter two, verse one of St. Luke's gospel of the Holy Bible which reported the birth of our Lord Jesus Christ with a decree from Augustus Ceasar that all the world should be taxed. "and it came to pass in those days that there went a decree from Ceasar Augustus that all the world should be taxed;" (and this taxing was first made when Cyrenious was governor of Asyria). This Biblical record is perhaps the origin of taxation. Taxation may be defined as the compulsory contribution imposed by a public authority, irrespective of the amount of services rendered to the taxpayer in return. Taxation can also be defined according to Ola (1987) as the demand made by the Government of a country for compulsory payment of money by the citizens of the country. Tabansi (1997) says tax is a levy imposed by the Government against the income, profit or wealth of the individual, partnership and corporate organization. The above definitions emphasizes the fact that taxation is a compulsory levy or contribution that is imposed by the Government on the people resident in the country. Since it is a compulsory payment made either directly or indirectly, refusal to comply becomes an offence, which attracts punishment. Taxation is divided into various types such as Income Tax, Corporation Tax, Capital Gain Tax etc. In Nigeria, tax is levied by the authority of Federal Government Income Tax Management Act of 1961 (ITMA) and subsequent amendment, including the finance (Miscellaneous Taxation Provisions) Decree 1992 and the finance (Miscellaneous Provisions) Decree 1997. The tax year of most government establishment is based on the fiscal year, which is the normal calendar year and ranges from 1st January to 31st December of the same year. This income tax year is also called the year of assessment, for instance the 1999 year of assessment is the 1999 fiscal year.
Download or read book Nigerian Personal Taxation written by S. A. Rabiu and published by . This book was released on 1986 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Essays on Nigerian Taxation written by S. A. Rabiu and published by . This book was released on 2002 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria written by Ifueko Omoigui Okauru and published by African Books Collective. This book was released on 2012 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. Chapters include tax policy, tax legislation, judicial processes, modernisation, compliance and enforcement, taxpayer services and delivery standard, entenching a strong ethical code, capacity building, asset management, security and safety management, cooperation and collaboration, international involvement, and tax treaty network and transfer pricing.
Download or read book Business Guide to Understand Nigeria s Tax System written by FCA Remi Oyekola and published by Dorrance Publishing. This book was released on 2023-09-13 with total page 479 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book Business Guide to Understand Nigeria’s Tax System is a comprehensive exploration of taxation in Nigeria. The text includes details about the tax system, assessment of tax, collection of tax, and the tax resolution system for both individuals and corporate entities. Each of the text’s seventeen chapters includes detailed subsections that are easy for the reader to follow. This book was written by Remi Oyekola, who has been practicing auditing, accounting, taxation, and general advisory for over thirty years. About the Author FCA Remi Oyekola is a chartered accountant and a forensic accountant of the Institute of Chartered Accountants of Nigeria. He graduated with both a bachelor degree and a master degree in accounting from the University of Lagos. He worked for several years at Ernst & Young in Nigeria before he resigned to set up his accounting firm in April 2002. The Firm, at present, has in its employment over thirty staff members, ten of which are qualified accountants. Remi is married to ‘Nike Ejiwumi, his wife of nearly thirty years, and they have been blessed with three children who are all post-graduate students at different American universities.
