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What is Capital Gains Tax 2025 about?

The document discusses Capital Gains Tax (CGT) in Nigeria, detailing its nature, objectives, and administration under the Capital Gains Tax Act. It outlines the imposition of CGT on gains from the disposal of capital assets, allowable and disallowable expenditures, rates of tax, and exemptions. Additionally, it explains the procedures for assessment, appeals, and the treatment of capital losses and disposals.

Author

Kabeeryusuf99

Language

EN