THE LEGAL REGIME OF CAPITAL GAINS TAX IN NIGERIA
| dc.contributor.author | Sa'adu, Hafsat Iyabo | |
| dc.date.accessioned | 2023-05-09T08:07:22Z | |
| dc.date.available | 2023-05-09T08:07:22Z | |
| dc.date.issued | 2011-02 | |
| dc.description.abstract | The idea of taxation of Capital Gains Tax in Nigeria for the first time started in 1967 y the Capital Gains Tax Decree No. 44 which was consolidated and re-enacted in Cap 42 of the Laws of the Federation of Nigeria 1990 (now Capital Gains Tax Act Cap. CO01 LFN 2004). This remains the current law as far as Capital Gains Tax is concerned in Nigeria. The tax is administered by the Federal Board of Inland Revenue Service. The Capital Gains Tax Act (CGTA) is universally applied to all taxable corporations in Nigeria. It is important to note that the Nigerian Capital Gains Tax Act appears to be similar to that of the United Kingdom. This paper examines the legal regime of Capital Gains Tar in Nigeria from inception to date. | en_US |
| dc.identifier.citation | Vol 1, Issue 5 | en_US |
| dc.identifier.uri | https://uilspace.unilorin.edu.ng/handle/20.500.12484/9770 | |
| dc.language.iso | en | en_US |
| dc.publisher | FACULTY OF LAW, ADEKUNLE AJASIN UNIVERSITY, AKUNGBA-AKOKO, ONDO STATE, NIGERIA | en_US |
| dc.relation.ispartofseries | ;197-209 | |
| dc.title | THE LEGAL REGIME OF CAPITAL GAINS TAX IN NIGERIA | en_US |
| dc.title.alternative | AKUNGBA LAW JOURNAL | en_US |
| dc.type | Article | en_US |
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