Articles on taxation in nigeria




. com ABSTRACT It is a general knowledge that the field of law of taxation is complex and highly technical. C. It requires clear perception of fiscal terms and concepts as well astaxation, features in Nigerian tax system, taxation as a tool for wealth creation and employment, classification of taxes, Nigeria’s major taxes and other issues that relate to taxation. TAX INCENTIVES AND THE GROWTH OF SMALL AND MEDIUM SCALE ENTERPRISES IN DEVELOPING ECONOMY –THE NIGERIAN EXPERIENCE Oluwaremi Feyitimi1, Odelabu Adedire Temitope2, Lawal Babatunde Akeem 3 & Obisesan Samuel Oladele4 1. Department of Commercial law Ahmadu Bello University, Zaria, Kaduna, Nigeria E-mail: davicajo@yahoo. CORPORATE TAXATION LAWS IN NIGERIA: A REVIEW John, D. Under the CITA, tax is payable on the profits of any company accruing in, derived from, brought into, or received in Nigeria in respect of any trade or business for whatever period of time such trade or business may have been carried on. 1. Signing the bill into law would mean Nigeria’s plan to consolidate on its slowly growing but stable economy, and reduce its …tax evasion and tax avoidance are important factors to be considered as they affect both the volume and nature of government finances which is the key to economic development. The absence of statutory provisions in Nigeria’s main arbitration legislation did not help matters. Department of Accounting, Banking & Finance, Faculty of Management Sciences, Osun State University Osogbo, NIGERIA 2. Companies Income Tax(CIT): Under Companies Income Tax Act you have to pay Companies Income tax if you are a resident or non-resident company incorporated in Nigeria. an overview of the nigerian tax system: implications for foreign investors by mark anthony c. This article examines two recent Court of Appeal decisions dealing with arbitrability of tax …A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of general consumption tax that is collected incrementally, based on the surplus value, added to the price on the work at each stage of production, which is usually implemented as a destination-based tax, where the tax rate is based on the location of the customer. In achieving the objective of the study, the researcher adopted also primary sources of data to present and analyze the information for the study. dike, fcti president and chairman of council of the chartered institute of taxation of nigeria (citn) at the nigerians in despora organisation (nido) uk south investment conference on the 17th – 18th march 2014With just a step for Nigeria’s amended tax laws to become an Act, Nigerians need to keep tabs on the implications of the Finance Bill on the different sectors they play. In Taoufic Karan v. Payment Info: For resident companies and organization-Companies and organizations prepare and submit their annual self assessment tax return according to the FIRS specifications. Taxation of Non-Resident Companies and the Territorial Limitation Principle. This paper considers the effects of tax avoidanceUntil recently, there had been no clear and definitive judicial pronouncement on arbitrability of tax disputes in Nigeria. This paper considers the effects of tax avoidance and tax evasion on Nigeria economic development


 
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