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Income Tax (Country by Country Reporting) Regulations, 2018 🇳🇬


Coat of Arms
Federal Inland Revenue Service (Establishment) Act, 2007

S.I. 6

Income Tax (Country by Country Reporting) Regulations, 2018

  • Published in Federal Republic of Nigeria Official Gazette on 8 January 2018
  • Assented to on 1 January 2018
  • Commenced on 1 January 2018
  • [This is the version of this document from 8 January 2018.]
In exercise of the powers conferred by Section 61 of the Federal Inland Revenue Service (Establishment) Act No. 13 of 2007 (“the Act”) and all other powers enabling it on that behalf, the Federal Inland Revenue Service Board established under Section 3(1) of the Act (“the Board”) with the approval of the Honourable Minister of Finance, makes the following Regulations

1. Purpose

These Regulations give effect to the provisions of
(a)the Country-by-Country Multilateral Competent Authority Agreement (CbC MCAA) signed by Nigeria on the 27th January, 2016 and ratified by the Federal Executive Council (FEC) on the 3rd August, 2016 ;
(b)sections 8 (1)(i), 8(1)(t), 8(2), 26 and 27(1) of the F…

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