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2019 BUDGET OF 36 STATES (EXCLUDING FCT) WITH A REVIEW OF THEIR RECURRENT AND CAPITAL EXPENDITURE
Highlights of various states 2019 budget according to their geographical locations, namely;
Nigeria tops the chart as Africa’s most populated country and ranks 7th in the world with a population of approximately 201 million according to United Nation’s Population Fund . This is an increase of 5 million compared to that of 2018 of approximately 196 million .
I feel pretty elated today for lots of reasons, but I would mention just a few. I am currently attending the Annual Tax Conference of the Chartered Institute of Taxation of Nigeria (CITN), the biggest gathering of tax practitioners and professionals in Nigeria. It is no doubt that in recent times, taxation has indeed come to take its seat at the table as the mainstay of the economy and the sporadic shift from reliance on oil some years ago to the reliance on the revenue from taxation has made most Nigerians take taxation more seriously.
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Nigeria, also known as the “Giant of Africa” and Africa’s largest economy with a GDP of $397.47 billion ahead of South Africa with a GDP of $376.67 billion, has undermined the power of Tourism as a great source of revenue for the country.
Countries such as Dubai, South Africa and Kenya have made great returns for their government in the areas of Tourism.
The Lagos state budget over the last decade is an average of 583.02billion, which comes as no surprise, being Nigeria’s economic capital and the highest revenue earner in terms of Internally Generated Revenue among the 36 states.
“Go-slow” as traffic is popularly described as in Nigeria has almost become a norm. In fact, it is taken as a daily routine.
Traffic is more pronounced in certain states such as Lagos, which is economic hub of Nigeria and having a population of approximately 21 million. According to Forbes, Lagos is the 3rd worst city to drive in globally with about 60% congestion.
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Please describe your country Transfer Pricing Regulations.
The Nigerian Transfer Pricing Regulations (the ‘Regulations’) was first introduced in 2012 and revised in 2018. The Regulations are divided into 6 parts as follows:
• Part 1 – Purpose, Objective and Scope of Application;
1.0 INTRODUCTION
The National Housing Fund (NHF) Act No. 3 of 1992 (NHF Cap. N45 Laws of Federation of Nigeria (LFN) 2004) commenced operation on January 31, 1992 with the broad aims and objectives to facilitate mobilization of funds for housing development. A new Act is being enacted known as NHF (Establishment) Act, 2018 to repeal and replace the NHF Act Cap. N45, LFN 2004.
The Third Mainland bridge is Nigeria’s longest bridge and is one of the three bridges linking Lagos mainland and Lagos island. The bridge was originally called the Ibrahim Babangida Bridge, after the former head of state of Nigeria. It was under his rule that the bridge was completed in conjunction with the military government of Lagos State. The bridge spans 11.8km and was constructed in 1990 in response to the need to connect the Lagos island to its mainland.
The recent revenue drive arising from fall in oil prices and the need to diversify Nigeria’s revenue away from oil to non-oil sources, such as taxation, has led to increase in the frequency of tax audits and investigations
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