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Tertiary Education Trust Fund (Establishment, etc.) Act, 2011 🇳🇬


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Tertiary Education Trust Fund (Establishment, etc.) Act, 2011

  • Published in Federal Republic of Nigeria Official Gazette no. No. 65, Vol. 98 on 14 June 2011
  • Assented to on 3 June 2011
  • Commenced on 3 June 2011
  • [Up to date as at 14 June 2011]
AN ACT TO REPEAL THE EDUCATION TAX ACT CAP. E4 LAWS OF THE FEDERATION OF NIGERIA, 2004 AND EDUCATION TAX FUND (AMENDMENT) ACT No. 17, 2003 AND ESTABLISH THE TERTIARY EDUCATION TRUST FUND CHARGED WITH THE RESPONSIBILITY FOR IMPOSING, MANAGING AND DISBURSING THE EDUCATION TAX TO PUBLIC TERTIARY EDUCATION INSTITUTIONS IN NIGERIA; AND FOR RELATED MATTERS.ENACTED by the National Assembly of the Federal Republic of Nigeria—

1. Imposition of tertiary education tax

(1)As from the commencement of this Act, there shall be charged and payable an annual tertiary education tax which shall be assessed,collected and administered in accordance with the provisions of this Act.
(2)The tax at the rate of 2 percent shall be charged on the assessable profit of a company registe…

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