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Companies Income Tax (Rates etc., of Tax Deducted at Source (Withholding Tax)) Amendment Regulations, 2015 🇳🇬


Coat of Arms
Companies Income Tax Act, 1979

Companies Income Tax (Rates etc., of Tax Deducted at Source (Withholding Tax)) Amendment Regulations, 2015

  • Assented to on 17 December 2014
  • Commenced on 1 January 2015
  • [Up to date as at 2 January 2015]
In exercise of the powers conferred on me by Section 81 (8) of the Companies Income Tax Act, Cap C21, Laws of the Federation of Nigeria, 2004 and all other powers enabling me in that behalf, I, DR NGOZI OKONJO-IWEALA, Coordinating Minister for the Economy and Minister of Finance, Federal Republic of Nigeria hereby make the following Amendment to the Companies Income Tax (Rates etc., of Tax Deducted at Source (Withholding Tax)) Regulations, 1997:

1. Amendment of the Companies Income Tax (Rates etc., of Tax Deducted at Source (Withholding Tax)) Amendment Regulations.

The Companies Income Tax (Rates etc., of Tax Deducted at Source (Withholding Tax)) Regulations 1997 is amended as set out in these Regulations.

2. Amendment of the Schedule to the Companies Income Tax (R…

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