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2 edition of National Seminar on Tax Law and Tax Administration in Nigeria found in the catalog.

National Seminar on Tax Law and Tax Administration in Nigeria

National Seminar on Tax Law and Tax Administration in Nigeria (1984 Nigerian Institute of Advanced Legal Studies)

National Seminar on Tax Law and Tax Administration in Nigeria

November 13-15, 1984

by National Seminar on Tax Law and Tax Administration in Nigeria (1984 Nigerian Institute of Advanced Legal Studies)

  • 276 Want to read
  • 23 Currently reading

Published by The Institute in Lagos .
Written in English

    Places:
  • Nigeria
    • Subjects:
    • Taxation -- Law and legislation -- Nigeria -- Congresses.,
    • Tax administration and procedure -- Nigeria -- Congresses.

    • Edition Notes

      Statementunder the sponsorship of Nigerian Institute of Advanced Legal Studies.
      ContributionsNigerian Institute of Advanced Legal Studies.
      Classifications
      LC ClassificationsLAW
      The Physical Object
      Pagination1 v. (various pagings) ;
      ID Numbers
      Open LibraryOL2754644M
      LC Control Number86107522

      PROECT TOPIC: THE PROBLEMS OF NIGERIA PERSONAL INCOME TAX ADMINISTRATION includes abstract and chapter one, complete project material available THE PROBLEMS OF NIGERIA PERSONAL INCOME TAX ADMINISTRATION (A CASE STUDY OF MINISTRY OF EDUCATION)ABSTRACT This project work is carried out on problem of personal income tax . CORPORATE TAXATION LAWS IN NIGERIA: A REVIEW John, D. C. Department of Commercial law Ahmadu Bello University, Zaria, Kaduna, Nigeria E-mail: [email protected] ABSTRACT It is a general knowledge that the field of law of taxation is complex and highly technical. It requires clear perception of fiscal terms and concepts as well asFile Size: 73KB. TAXATION AS A TOOL FOR ECONOMIC DEVELOPMENT OF NIGERIA. CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Nigeria as a nation has the vision of becoming one among the world’s 20 largest economies in the year ; this obviously is the brain behind the priority attention the present administration is directing at infrastructural development which is . Tax Laws And Exemptions Nigeria is a Federal Republic; therefore, the country’s legal system is based on the English Legal tradition. The law governing voluntary not for profit organizations in Nigeria, is a byproduct of the English common laws. Statutory law governs the creation of a not for profit companies. Others not profit organization,File Size: KB.


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National Seminar on Tax Law and Tax Administration in Nigeria by National Seminar on Tax Law and Tax Administration in Nigeria (1984 Nigerian Institute of Advanced Legal Studies) Download PDF EPUB FB2

Tax compliance and ultimately, tax collection, increase in delivery of social services, greater transparency and better accountability.

In the light of this reality and the general realisation that it would be foolhardy if Nigeria continues to solely depend on oil revenues whilst neglecting other non-oil sources, adapting the tax administrative. National Tax Policy. A revised national tax policy (NTP) was approved by the Federal Executive Council on February 1, The NTP is a document which sets broad parameters for taxation and ancillary matters connected with taxation in Nigeria.

The Companies Income Tax was enabled by the Companies Income Tax Act, Chap LFN The tax is chargeable on all companies (other than companies engaged in petroleum operations as defined under the PPTA) registered in Nigeria. #3 Education Tax. This tax is enabled by the Education Tax Act of No 7, The tax is chargeable on all.

Education Tax (EDT):The Education tax decree No. 7 which was initially declared in was amended by Education Tax (Amendment) Decree No. 40 of As stated in the Act, 2% tax rate should be. The National Association of Tax Professionals (NATP) believes that all taxpayers should be supported by caring and well-educated tax professionals.

National Association of Tax Professionals (NATP) Connecting tax preparers with unmatched National Seminar on Tax Law and Tax Administration in Nigeria book education, industry-leading federal tax research, tax code insights and services and supplies.

Conferences, training, seminars about / in Tax on Nigerian Seminars and Trainings. Conferences, training, seminars about / in Tax on Nigerian Seminars and Trainings This workshop will equip participants to the nitty-gritty of Tax Administration as well as current issues in tax management.

Day One The Tax Authorities in Nigeria Federal. the nation’s tax system and how to improve the efficiency of tax practitioners and administrators and help in mapping out ways towards a more efficient tax administration in Nigeria.

Pre Tax Reform Efforts The Federal Government had taken far-reaching steps aimed at reforming the nation’s tax system before the Pre reform Size: KB. THE TRIPOD OF THE NIGERIAN TAX SYSTEM The Nigeria tax system, like any tax system, is a tripartite structure which comprises of: Tax Policy, Tax Legislation and Tax Administration.

Tax policy forms the basis for tax laws while tax administration is the implementation of the tax laws. Taxation - Taxation - Principles of taxation: The 18th-century economist and philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation.

In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Although they need to be reinterpreted from time to time, these principles retain remarkable relevance.

This seventh edition of the book is produced in line with the dynamism that has marked the Nigerian Tax System in the last decade.

It is structured in line with the current Taxation syllabus of the Institute of Chartered Accountants of Nigeria, and prepared as Cited by:   Value Added Tax (VAT) was introduced by the Federal Government of Nigeria and is provided for by the Value Added Tax Decree of which became effective in which requires manufacturers, wholesalers, importers and suppliers of VATable goods and services to be registered within six months of commencement of business.

is a new dawn or another false start, time will tell. _____ Taiwo Oyedele is the Head of Tax and Regulatory Services at PwC Nigeria and Tax Leader for PwC West Africa.

He is an author and public speaker on tax, business and economic matters. Visit our tax blog to download a copy of the Revised National Tax Policy.

You can also subscribe to. Nigerians under the law are to pay 25% of their total worldwide income while foreign individuals are to pay 25% of the profit made in Nigeria only. Also Read: Best Accounting Software For Small Business Owners In Nigeria.

Tax Identification Number (TIN) In Nigeria, every citizen of Nigeria working with the Government, the private sector or owns. From inside the book. duties economic effective Executive Class officers Executive Officers Federal Board Federal Government fiscal Ibadan income tax law Income Tax Management income taxation indirect tax Inland Revenue Inspectors of Taxes Institute of Administration inter-governmental Problems of Tax Administration in Nigeria: Report.

The ICLG to: Corporate Tax Laws and Regulations - Nigeria covers common issues in corporate tax laws and regulations - including capital gain, overseas profits, real estate, anti-avoidance, BEPS and the digital economy - in 33 jurisdictions.

Nigeria is party to 24 Double Tax Treaties (DTTs). However, Nigeria currently has only 14 Double Tax. This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments, Beyond Oil Revenue: The Case for Tax.

The book is recommended to students of law, accounting and business administration especially those preparing for the examinations of the Institute of Accounting of Nigeria and the chartered institute of taxation of Nigeria.

It will also be useful for students in law school and post graduate student of Accounting in Nigeria University. There is a tendency to assume that Nigeria does have some form of inheritance tax when you consider that there is a 10% Estate fee that is charged on the deceased estate whenever the administrators or executors processes the approval/authority to administer or execute the estate.

For Whom: Accountants, Auditors, Payroll Administrators, Tax Administrators and others who perform related functions in Public and Private Sectors.

This course is being run by Alpha Partners in collaboration with The Institute Of Chartered Accountants Of Nigeria, Lagos Mainland District. The National Tax Association’s Outstanding Doctoral Dissertation Award was established in and recognizes exemplary dissertation research in government finance and taxation.

All graduate students at accredited U.S. and Canadian Institutions who will receive the doctoral degree or its equivalent after July 1,and before J   Vice President Yemi Osinbajo will tomorrow open the 3rd International Conference on Tax in Africa (ICTA), which holds in Abuja from today to 29.

Tax Administration Law and Legal Definition The term "tax administration" means: a. the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or related statutes (or equivalent laws and statutes of a State) and tax conventions to which the United States is a party; and.

As Nigeria seeks to reposition its economy, to navigate through the economic recession era, one area it needs to address critically is “Tax Administration” in the country. In the last part of. Commercial laws of Nigeria.: Published for members of the Foreign Tax Law Association by Nigeria.; Foreign Tax Law Association Publisher: St.

Petersburg, Fla., [ Loose-leaf; Tax law and tax administration in Nigeria by Oluwole Akanle; Publisher: Lagos: Nigerian Institute of. TAX ADMINISTRATION IN NIGERIA: CHALLENGES AND PROSPECTS, A CASE STUDY OF LAGOS STATE BOARD OF INTERNAL REVENUE SERVICE, Largest Undergraduate Projects Repository, Research Works and Materials.

Download Undergraduate Projects Topics and Materials Accounting, Economics, Education. Services (FIRS). The currently enabling law is the Companies Income Tax as Amendment Act 11 of A Company is defined for the purpose of CITA under S.

84 as” Anybody or Corporation other than a corporation sole established by or under any law in force in Nigeria or Size: KB. The foregoing had been the situation until towards the end of the last regime when the country embarked on a world bank inspired economic reform agenda.

This led to the Federal Inland Revenue Services (establishment) Act thereinafter referred as the Act) 2 on tax administration at the state level in Nigeria. The Act was signed into law on 16 th April,   It says 80 per cent of taxable adults never pay tax, as revealed at a recent Chartered Institute of Taxation of Nigeria forum.

Seventy five per cent of companies are not registered with the FIRS for the mandatory Companies Income Tax and 65 per cent of. Education Tax (EDT) The Education tax decree No.

7 which was initially declared in was amended by Education Tax (Amendment) Decree No. 40 of As stated in the Act, 2% tax rate should be. The study examines the Administration of Companies Income Tax in Nigeria: Problems and Procedures. Taxation patterns throughout history are largely explained by administrative consideration.

The tax structure of any economy tends to vary substantially according to the level of development reflecting the availability of tax bases and. Today, Nigeria has a National tax policy.

This paper attempts to examine the National tax policy with a view at bringing to the fore its salient features as a tool for reforming both the structure and perception of the Nigerian tax system by the government and : Ifeanyichukwu Azuka Aniyie. Guide to Business in Nigeria.

Taxation. In Nigeria, all persons in employment, individuals in business, non residents who derive income from Nigeria as well as companies that operate in Nigeria are liable to pay tax.

Some taxes are payable to the Federal Government (and administered by Federal Inland Revenue Service), some are payable to the State Governments and some to Local Governments.

Seminars. Find a seminar that works for you and learn new skills for fast-tracking your career. From management skills to the ins and outs of the most-used business software–it’s all here at SkillPath National Seminars Training, where we’ve been training business professionals like you since The Federal Executive Council, the highest Executive decision making organ in Nigeria, yesterday approved a new National Tax Policy for the country.

The Policy will now be endorsed by the National Economic Council to recognize the Federal System of Government given the application of the Policy to all tiers of government. Furthermore, the paper provide brief but precise knowledge of Nigerian tax system, tax policy and underpinning tax law of the country.

Similarly, objectives and guiding principle, driving institution of Nigerian tax system, administration and policy and concept of U-TIN where also discuss. Keywords: Taxation, Tax evasion, system, Nigeria Size: KB. Personal Income Tax in Nigeria by Offiong U.

Bassey. Publisher: The CIBN Press Ltd Year of Publication: Number of Pages: This book provides a comprehensive and up-to-date treatment of personal income tax in Nigeria. It incorporates all the relevant provisions of the Personal Income Tax Act, Cap.

The federal excise tax on gasoline is cents per gallon, and has not increased since If the tax rate was adjusted for inflation sinceit would be 33 cents per gallon in Federal Ministry of Finance affirmation and acknowledgement of the importance and contribution of all stakeholders in the administration of taxes in Nigeria; provision of specific and general feedback by all stakeholders, in a proactive manner on issues and developments that are relevant to tax administration in Nigeria; ensuring that the.

The tax system in Nigeria is made up of the tax policy, the tax laws and the tax administration. All of these are expected to work together in order to achieve the economic goal of the nation.

According to the Presidential Committee on National tax policy (), the central objective of the Nigerian tax system is. A Performance Analysis of Nigerian Tax Objectives Actualization: Evidence of – the tax avoider seeks to comply with his tax obligation only to the extent of what is minimally feasible within the law.

Nigeria corporate tax payers, especially the large ones, both foreign owned and indigenous, seem to be engaged in a continuing Author: Ordu Promise A., Anele Clement A.

Keep up-to-date on what's happening in your state. Know the mandatory reporting laws for your state. Set staff compensation using the salary and benefit database.

Consult Pastor, Church & Law to get answers about legal issues and responsibilities. Never miss an important tax .Get informed about how tax is administered by the 3 main tax collection bodies: LAGOS STATE INTERNAL REVENUE SERVICE, LOCAL GOVERNMENT, FEDERAL GOVERNMENT LIRS – Tax Administration 0 ()   European Journal of Business and Management ISSN (Paper) ISSN (Online) Vol.6, No, Nigerian Tax .