About this document
Capital Gains Tax in Nigeria Explained by Micheal Ilufoye is a document available to read on EtoBox.
The document outlines the nature, objectives, and administration of capital gains tax (CGT) in Nigeria, detailing how it applies to corporate bodies and individuals, including exemptions and allowable expenditures. It explains the calculation of chargeable gains, the definition of disposal, and the implications of various transactions on CGT. Additionally, it highlights recent amendments and exemptions introduced through the Finance Acts of 2019 and 2020.
- Author
- Micheal Ilufoye
- Language
- EN