X-Raying the Tax Treatment of Profit, Loss and Bad Debt in the Nigerian Banking Sector

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dc.contributor.authorOlokooba Saka
dc.date.accessioned2021-06-04T09:16:21Z
dc.date.available2021-06-04T09:16:21Z
dc.date.issued2015
dc.description.abstractThis paper appraises the tax treatment of profit , deductibility of loss, and bad debt in the Nigerian banking Sector. The paper argues that despite the provisions of section 29(1) & 31(2) Companies Income Tax Act (CITA) which borders on the constituents of Company profits and tax treatment of loss deduction, the industry is still experiencing some challenges. in order to guard against this, the paper recommends among others for the use of Tax Information Circulars which can aid the process, enactment cleaner rule for the determination of taxable bank profits as well as the amendment of sections 29(1)& 31 (2) of the Companies Income Tax Acten_US
dc.identifier.citationEkiti State University Law Journalen_US
dc.identifier.issn1591-3921
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5921
dc.language.isoenen_US
dc.publisherFaculty of Law, Ekiti State Universityen_US
dc.relation.ispartofseries6;
dc.subjectProfiten_US
dc.subjectLoss and Bad Debten_US
dc.subjectNigerian Banking Sectoren_US
dc.titleX-Raying the Tax Treatment of Profit, Loss and Bad Debt in the Nigerian Banking Sectoren_US
dc.typeArticleen_US

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