Nigerian Taxation

Author : Saka Muhammed Olokooba
Publisher : Springer
Page : 186 pages
File Size : 49,6 Mb
Release : 2019-01-23
Category : Law
ISBN : 9789811326073

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Nigerian Taxation by Saka Muhammed Olokooba Pdf

This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.

Author : Edward Dua Agyeman
Publisher : Unknown
Page : 424 pages
File Size : 45,7 Mb
Release : 1987
Category : Taxation
ISBN : STANFORD:36105081847852

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Nigerian Taxation Principles and Practice by Edward Dua Agyeman Pdf

Author : I. A. Ayua
Publisher : Unknown
Page : 337 pages
File Size : 51,8 Mb
Release : 1996
Category : Income tax
ISBN : 9782460680

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Nigerian Tax Law by I. A. Ayua Pdf

Author : M. T. Abdulrazaq
Publisher : Unknown
Page : 272 pages
File Size : 44,9 Mb
Release : 2005
Category : Law
ISBN : STANFORD:36105114544609

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Abdulrazaq by M. T. Abdulrazaq Pdf

Contents: general principles: e.g. definitions, objectives, criteria, direct and indirect taxes, jurisdiction, personal taxation, company taxation, local taxation; income tax: charges, exemption, returns, penalties; reliefs and rates: rates of tax, income tax, minimal taxable income; trade, business, profession or vocation: e.g. meanings; liability; succession, discontinuance, capital allowances, sale of buildings, partnerships; employment income: assessment, deductible income; companies income tax: assessments, returns, petroleum profits? tax; settlements, trusts and estates; international taxation; capital gains tax; and tax appeals. The author is an expert in taxation in Nigeria working with Price Waterhouse Cooper, Lagos.

Author : Anonim
Publisher : African Books Collective
Page : 400 pages
File Size : 44,8 Mb
Release : 2012-12-19
Category : Business & Economics
ISBN : 9789788431541

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A Comprehensive Tax History of Nigeria by Anonim Pdf

This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments, Beyond Oil Revenue: The Case for Tax Reform and Making the Nigerian Tax System Globally Competitive.

Author : Ifueko Omoigui Okauru
Publisher : African Books Collective
Page : 610 pages
File Size : 48,9 Mb
Release : 2012-12-19
Category : Law
ISBN : 9789788431480

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Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria by Ifueko Omoigui Okauru Pdf

In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. In terms of value, the book facilitates an understanding of the role played by the Service; its staff and stakeholders in repositioning the Nigerian tax system. It is an essential reference material for everyone that seeks an understanding of the processes that underscore the ongoing changes in the Nigerian tax system.

Author : S. A. Rabiu
Publisher : Unknown
Page : 160 pages
File Size : 48,9 Mb
Release : 2002
Category : Taxation
ISBN : STANFORD:36105112982777

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Essays on Nigerian Taxation by S. A. Rabiu Pdf

Author : Anonim
Publisher : Unknown
Page : 762 pages
File Size : 53,9 Mb
Release : 2002*
Category : Corporations
ISBN : STANFORD:36105026576822

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Nigerian Tax Guide and Statutes by Anonim Pdf

Author : Bariyima David Kiabel
Publisher : Unknown
Page : 538 pages
File Size : 45,7 Mb
Release : 2001
Category : Business enterprises
ISBN : STANFORD:36105113408012

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Selected Aspects of Nigerian Taxes by Bariyima David Kiabel Pdf

Author : Johnbest Churchill
Publisher : GRIN Verlag
Page : 250 pages
File Size : 50,9 Mb
Release : 2022-12-07
Category : Law
ISBN : 9783346775764

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Taxation Principles and Practices in Nigeria by Johnbest Churchill Pdf

Academic Paper from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 4.5, National Open University of Nigeria, language: English, abstract: Taxation is perhaps the oldest recognized profession in the world. It has always been with us, it is still with us, and it will continue to be with us. According to chapter two, verse one of St. Luke's gospel of the Holy Bible which reported the birth of our Lord Jesus Christ with a decree from Augustus Ceasar that all the world should be taxed. "and it came to pass in those days that there went a decree from Ceasar Augustus that all the world should be taxed;" (and this taxing was first made when Cyrenious was governor of Asyria). This Biblical record is perhaps the origin of taxation. Taxation may be defined as the compulsory contribution imposed by a public authority, irrespective of the amount of services rendered to the taxpayer in return. Taxation can also be defined according to Ola (1987) as the demand made by the Government of a country for compulsory payment of money by the citizens of the country. Tabansi (1997) says tax is a levy imposed by the Government against the income, profit or wealth of the individual, partnership and corporate organization. The above definitions emphasizes the fact that taxation is a compulsory levy or contribution that is imposed by the Government on the people resident in the country. Since it is a compulsory payment made either directly or indirectly, refusal to comply becomes an offence, which attracts punishment. Taxation is divided into various types such as Income Tax, Corporation Tax, Capital Gain Tax etc. In Nigeria, tax is levied by the authority of Federal Government Income Tax Management Act of 1961 (ITMA) and subsequent amendment, including the finance (Miscellaneous Taxation Provisions) Decree 1992 and the finance (Miscellaneous Provisions) Decree 1997. The tax year of most government establishment is based on the fiscal year, which is the normal calendar year and ranges from 1st January to 31st December of the same year. This income tax year is also called the year of assessment, for instance the 1999 year of assessment is the 1999 fiscal year.

Author : Josephine Aladi Achor Agbonika
Publisher : Unknown
Page : 450 pages
File Size : 54,8 Mb
Release : 2015
Category : Income tax
ISBN : 9785025136

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Topical Issues on Nigerian Tax Laws and Related Areas by Josephine Aladi Achor Agbonika Pdf

Author : FCA Remi Oyekola
Publisher : Dorrance Publishing
Page : 479 pages
File Size : 43,5 Mb
Release : 2023-09-13
Category : Business & Economics
ISBN : 9798888128121

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Business Guide to Understand Nigeria’s Tax System by FCA Remi Oyekola Pdf

About the Book Business Guide to Understand Nigeria’s Tax System is a comprehensive exploration of taxation in Nigeria. The text includes details about the tax system, assessment of tax, collection of tax, and the tax resolution system for both individuals and corporate entities. Each of the text’s seventeen chapters includes detailed subsections that are easy for the reader to follow. This book was written by Remi Oyekola, who has been practicing auditing, accounting, taxation, and general advisory for over thirty years. About the Author FCA Remi Oyekola is a chartered accountant and a forensic accountant of the Institute of Chartered Accountants of Nigeria. He graduated with both a bachelor degree and a master degree in accounting from the University of Lagos. He worked for several years at Ernst & Young in Nigeria before he resigned to set up his accounting firm in April 2002. The Firm, at present, has in its employment over thirty staff members, ten of which are qualified accountants. Remi is married to ‘Nike Ejiwumi, his wife of nearly thirty years, and they have been blessed with three children who are all post-graduate students at different American universities.

Author : Nigerian Institute of Social and Economic Research
Publisher : Unknown
Page : 200 pages
File Size : 49,9 Mb
Release : 1988
Category : Taxation
ISBN : IND:39000004468265

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Tax Structure and Administration in Nigeria by Nigerian Institute of Social and Economic Research Pdf

Author : Osita Aguolu
Publisher : Unknown
Page : 424 pages
File Size : 44,8 Mb
Release : 1999
Category : Business & Economics
ISBN : STANFORD:36105121601087

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Taxation and Tax Management in Nigeria by Osita Aguolu Pdf

Author : S. M. Adesola
Publisher : Unknown
Page : 306 pages
File Size : 49,7 Mb
Release : 1986
Category : Business & Economics
ISBN : STANFORD:36105081670098

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Income Tax Law and Administration in Nigeria by S. M. Adesola Pdf