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Introduction:
The Fiscal Policy Reforms Committee (FPRC) while acting under the directive of the Minister of Finance has annually updated the Finance Act to respond to changing realities in the economy in order to actualize a major objective of the National Tax Policy, 2017, which is to cautiously create a flexible and dynamic fiscal atmosphere that perpetually accommodates changing economic circumstances without resulting in a volatile tax system that unsettles economic activities.
Read MoreIntroduction:
The steadily plummeting revenue accruing to the Government annually has led to the need to diversify the country’s revenue generation portfolio by exploring prospects of non-crude-oil-related revenue generating activities and undertaking thorough well-thought-out measures to block revenue leakages in the economy. Hence, the attempts being made to tighten the country’s fiscal policy measures and to fish out non-conforming taxpayers.
Read MoreBy a Public Notice titled ‘Value Added Tax Act (CAP V1, LFN 2004) (as amended): Appointment of Certain Companies to Withhold VAT’, the Federal Inland Revenue Service (FIRS) informed the public of the appointment of MTN, Airtel, All Money Deposit Banks (As Defined by the CBN Guidelines) (Appointees) as agents to withhold Value Added Tax (VAT) charged on all taxable supplies made to them effective 1st January 2023.
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Introduction:
Stamp duty is a tax levied on physical and electronic instruments listed in the Schedule to the Stamp Duties Act (as amended). Some of such instruments include Receipts, Agreements, Contracts, etc. Instruments executed in Nigeria are required to be stamped on or before execution, however, a grace of 40 days from the first execution is provided; while unstamped or in- sufficiently stamped instruments first executed outside Nigeria should be stamped within thirty days after it is first received in Nigeria.
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