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Clarification of Nigeria's Non-Resident Tax Return Filing Requirements

|Approved Changes|Nigeria
Nigeria

Nigeria has issued a public notice clarifying that the requirement for non-residents to file tax returns in compliance with the Companies Income Tax Act instead of on a deemed profit basis applies from the assessment year starting 1 January 2015. The documentation required to be submitted with a tax return include:

  • Audited financial statements,
  • Tax computations on actual profits,
  • A duly comple…

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