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TAXATION AND FISCAL REGULATIONS IN NIGERIA

TRANSACTION TAXES a. Capital Gains Tax This accrues on an actual year basis and it pertains to all gains accruing to a taxpayer from the sale or lease or other transfer of proprietary rights in a chargeable interest which are subject to a capital gains tax of 10%, such chargeable assets may be corporeal or incorporeal and it does not

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  Nigeria, Other, Texas, Taxation, In nigeria, Basis

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