We are pleased to announce the publication of
our Finance Act, 2021: Impact
Analysis e-book.
On 31 December 2021, His Excellency, President Muhammadu Buhari,
GCFR, signed the Finance Bill, 2021 into law as Finance Act, 2021
("the Act").
The Act introduces changes to the Capital Gains Tax Act (CGTA),
Companies Income Tax Act (CITA), Personal Income Tax Act (PITA),
Tertiary Education Trust Fund (Establishment, etc.) Act (TETA),
Customs and Excise Tariff Etc. (Consolidation) Act (CETA), Value
Added Tax Act (VATA), Stamp Duties Act (SDA), Federal Inland
Revenue Service (Establishment) Act (FIRSEA), The Insurance Act
(IA), Nigeria Police Trust Fund (Establishment) Act (NPTFA),
National Agency for Science and Engineering Infrastructure Act
(NASENIA), Finance (Control and Management) Act (FCMA) and the
Fiscal Responsibility Act (FRA).
