Review of Some Major Tax Legislation in Nigeria From 1990-2007

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dc.contributor.authorKontagora, A.M
dc.date.accessioned2025-02-25T15:00:19Z
dc.date.available2025-02-25T15:00:19Z
dc.date.issued2011
dc.description.abstractThere have been multiple tax legislation since 1990 covering various aspects of the socio-economic. life of Nigerians, major ones of which were enacted between 1990 and 2007. It interests this writer therefore to take a critical look into them with a view to highlighting their features, some of the amendments made thereto and their importance as they touch the main socio-economic aspects of the country. These enactments include: 1. Companies Income Tax Act, Cap 60, LFN 1990, as amended by Companies Income Tax (Amendment) Act 2007. 2. Value Added Tax Act No. 102, 1993 as amended by Value Added Tax (Amendment) Act 2007. 3.Personal Income Tax Act, No. 104, 1993, as amended by Personal Income Tax (Amendment) Act 1999. 4. Capital Gains Tax Act, Cap 42, LFN 1990 as amended by Capital Gains Tax Act, Cap. CI, LEN 2004. 5. Petroleum Profit Tax Act, Cap 354, LFN 1990, as amended by Petroleum Profit Tax Act, No. 30, 1999, LFN 2007.
dc.identifier.citationKontagora, A. M (2011). Review of Some Major Tax Legislation in Nigeria From 1990-2007. Journal of Private & Comparative Law. Vol. 4 & 5. Pp. 168-186.
dc.identifier.issn1597-5789
dc.identifier.urihttps://repository.uniabuja.edu.ng/handle/123456789/730
dc.language.isoen
dc.publisherJournal of Private & Comparative Law
dc.subjectTax
dc.subjectTax Legislation
dc.titleReview of Some Major Tax Legislation in Nigeria From 1990-2007
dc.typeArticle
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