Personal Taxation in Nigeria

Including Capital Gains Tax and Capital Transfer Tax

• Author(s): James Adebisi Ariwodọla,
• Publisher: Concept Publications
• Pages: 198
• ISBN_10: 9782309249
  ISBN_13: 9789782309242
  
• Language: en

Description:... Textbook covering all the ramifications of personal taxation: imposition of tax and income chargeable; determination of residence; withholding tax; business profits; business expenditure; personal reliefs; basis of assessment; capital allowances; losses; partnerships; assessment appeals and back duty; pay-as-you earn; tax clearance certificate; double taxation relief; settlements trusts and estate; administration of personal income tax; capital gains tax; capital transfer tax, etc.