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DEDUCTION OF TAX AT SOURCE (WITHHOLDING) REGULATIONS 2024 The Regulations set out the rules for the deduction of tax from payments to taxable persons under the Capital Gains Tax Act, the Companies Income Tax Act, Petroleum Profits Tax Act, and the Personal Income Tax Act in respect of specified transactions.
DEDUCTION OF TAX AT SOURCE (WITHHOLDING) REGULATIONS 2024 The Regulations set out the rules for the deduction of tax from payments to taxable persons under the Capital Gains Tax Act, the Companies Income Tax Act, Petroleum Profits Tax Act, and the Personal Income Tax Act in respect of specified transactions.
As a general rule, income on a property (rent, hire or lease payments or rights (royalties) situated in Nigeria is liable to tax in Nigeria, the place of payment not withstanding. Where a person rents or hires property/services from another, WHT at the rate of 10% will apply.
In the exercise of his powers under the various income tax laws, the Minister of Finance and Coordinating Minister of the Economy (the “Minister”) issued the Deduction of Tax at Source (Withholding) Regulations 2024 (the “Regulations”) dated June 2024.
16 Σεπ 2024 · Nigeria has DTTs with the countries listed in the table below. Nigeria also has tax treaties with Kenya, Mauritius, and Poland; however, these treaties have not been ratified by the Nigerian National Assembly.
The Federal Ministry of Finance (FMoF) has issued the Deduction of Tax at Source (Withholding) Regulations 2024 (hereafter referred to as “the Regulations”). The Regulations are aimed at providing clarity on the rules for the deduction of tax from payments made to taxable persons under these Acts: the Companies Income Tax Act (CITA),
