The Resource Changes in Nigeria's corporate tax self-assessment regulations

Changes in Nigeria's corporate tax self-assessment regulations

Label
Changes in Nigeria's corporate tax self-assessment regulations
Title
Changes in Nigeria's corporate tax self-assessment regulations
Creator
Subject
Language
eng
Summary
This article examines the assessment and collection of corporate income tax (CIT) by the FIRS (Federal Inland Revenue Service) of Nigeria and its intention, based on the 2012 self-assessment regulations, to impose penalties and interest on additional CIT liabilities arising from tax investigations and audit exercises
Citation source
In: Tax notes international. - Falls Church. - Vol. 70 (2013),
http://library.link/vocab/creatorName
Arogie, M
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • penalties
  • interest
  • self-assessment
  • audit
Label
Changes in Nigeria's corporate tax self-assessment regulations
Instantiates
Publication
Label
Changes in Nigeria's corporate tax self-assessment regulations
Publication

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