Nigerian Companies Income Tax Law
This document is part of the source library for NRGI's 2017 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
Additional Info
| Field | Value |
|---|---|
| Sector | Oil and Gas |
| Country | Nigeria |
| Year | 2004 |
| RGI Edition Year | 2017 |
| Topic | Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection |
| Document Type | Statute |
| RGI Sub-component | Taxation |
| RGI Questions |
1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?, 1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)?, 1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice | Law |
| Publisher | FRN |
| Author | |
| Source or API link | http://rgi.nrgi-assessment.org/api/public/documents/NGA-2016-HY |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |