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Finance Act, 2019

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2020Finance Act, 2019 Impact Analysis Revised EditionContentsChapter Three Implications of the Finance Act, 2019on the Nigerian economyTax-revenue gapHow the Finance Act seeks to address the tax-revenue gap Direct TaxCapital Gains Tax ActCompanies Income Tax Act Petroleum Profits Tax Act Personal Income Tax ActIndirect TaxesValued Added Tax Act Customs and Excise Tariff etc. (Consolidated) Act, stamp Duties Act Consumer Markets and Infrastructure Industry Impact Analysis Consumer Markets Construction IndustryReal Estate Investment Scheme15Chapter Five Services Industry Impact Market 20Chapter Seven7247.

Gains Tax Act, Customs and Excise Tariff Etc. (Consolidation) Act and Stamp Duties Act. Having now been passed by both arms of the National Assembly, and thereafter assented to by the President, it is expected that its provisions will come into force in 2020 calendar year together with the Budget and the Appropriation Act that

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