Author: S. M. Adesola
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 306
Book Description
Income Tax Law and Administration in Nigeria
Author: S. M. Adesola
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 306
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 306
Book Description
Nigerian Tax Law & Administration
Author: Ade Ipaye
Publisher:
ISBN: 9781910292013
Category : Tax administration and procedure
Languages : en
Pages : 377
Book Description
Publisher:
ISBN: 9781910292013
Category : Tax administration and procedure
Languages : en
Pages : 377
Book Description
Abdulrazaq
Author: M. T. Abdulrazaq
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 272
Book Description
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.
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 272
Book Description
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.
Nigerian Taxation
Author: Saka Muhammed Olokooba
Publisher: Springer
ISBN: 981132607X
Category : Law
Languages : en
Pages : 200
Book Description
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.
Publisher: Springer
ISBN: 981132607X
Category : Law
Languages : en
Pages : 200
Book Description
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.
Nigerian Income Tax Law and Practice
Author: C. S. Ola
Publisher:
ISBN: 9780333400074
Category : Income tax
Languages : en
Pages : 566
Book Description
Publisher:
ISBN: 9780333400074
Category : Income tax
Languages : en
Pages : 566
Book Description
Taxation Principles and Practices in Nigeria
Author: Johnbest Churchill
Publisher: GRIN Verlag
ISBN: 3346775763
Category : Law
Languages : en
Pages : 250
Book Description
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.
Publisher: GRIN Verlag
ISBN: 3346775763
Category : Law
Languages : en
Pages : 250
Book Description
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.
Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria
Author: Ifueko Omoigui Okauru
Publisher: African Books Collective
ISBN: 9784877651
Category : Business & Economics
Languages : en
Pages : 610
Book Description
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.
Publisher: African Books Collective
ISBN: 9784877651
Category : Business & Economics
Languages : en
Pages : 610
Book Description
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.
Companies Income Tax Laws and Administration in Nigeria
Author: S. S. A. Arowomole
Publisher:
ISBN: 9789780709846
Category : Income tax
Languages : en
Pages : 287
Book Description
Publisher:
ISBN: 9789780709846
Category : Income tax
Languages : en
Pages : 287
Book Description
Taxation of Digital Activities. An Evaluation of the Nigerian Approach in a Global Context
Author: Joel Odili
Publisher: GRIN Verlag
ISBN: 3346533808
Category : Law
Languages : en
Pages : 5
Book Description
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.
Publisher: GRIN Verlag
ISBN: 3346533808
Category : Law
Languages : en
Pages : 5
Book Description
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.
Comprehensive Tax History of Nigeria
Author: Ifueko Omoigui Okauru
Publisher: African Books Collective
ISBN: 9784877643
Category : Business & Economics
Languages : en
Pages : 400
Book Description
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.
Publisher: African Books Collective
ISBN: 9784877643
Category : Business & Economics
Languages : en
Pages : 400
Book Description
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.