Nigerian income tax law and practice: incorporating income tax laws relating to personal income tax law ...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
London u. a.
Macmillan
1985
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXVI, 566 S. |
| ISBN: | 0333400070 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | Nigerian Income Tax
Law and Practice
Incorporating Income Tax Laws relating to Personal
Income Tax Law, Partnership Tax Law, Companies Income
Tax Law, Petroleum Profits Tax Law, Capital Gains Tax Law,
Capital Transfer Tax Law and Guidelines to a Tax System
under the Presidential System of Government with
Accountancy and Decided Cases Illustrations
and a Supplement (198S)
C S OLA, JP; LL M (Lond); Ph D (Lond); FCA; FCIS;
BL; AMNIM; FIBA
Barrister-at-law; Notary Public and practising Chartered Accountant
(England and Wales and Nigeria); Associate Lecturer in Law and in Postgraduate
Studies, University of Ibadan; formerly Professor of Income Tax Law
and Accountancy, University of Ife
MMACMILLANPUBLISHERS
Contents
Abbreviations ix
Table of Statutes x
Table of Cases xii
Preface xxii
1 Legal History and Legal Interpretation of Income Tax Laws
(i) Introduction 1
(ii) Determination of residence of a corporation sole or 7
body of individuals
(iii) Disputes as to residence determination 10
2 Administration of Personal Income Tax
(i) Introduction 11
(ii) Family and community 14
(iii) Persons outside Nigeria 16
(iv) Income chargeable 16
(v) Death of a taxpayer 35
(vi) Income exempted 36
3 The Law relating to Personal Taxation Assessments
(i) Introduction 38
(ii) Income chargeable: income from trade, business, 45
profession, and vocation
(iii) Trade or business partly carried on in Nigeria 49
(iv) Computation of Liability 50
(v) Cessation 54
(vi) The discriminatory aspect of Income Tax Law 60
(vii) The PA YE system of tax 62
4 Income from Property Rights
(i) Introduction 81
(ii) Income Tax (Rents) Act, 1963 84
(iii) Payments in advance 84
(iv) Practical assessment procedures under the Rent Act 86
5 Income from Dividends, Interest or Discounts and Pensions,
Annuities, Miscellaneous Sources and Income Exempted
(i) Introduction 91
(ii) Dividends 92
vi
(in) Interest and royalties
(iv) Withholding tax
(v) Income exempted by statute
Loss Relief
(i) Introduction
(ii) Methods of relieving losses
(iii) Carry-forward loss relief
(iv) Allowable losses
Capital Allowances
(i) Introduction
(ii) Qualifying expenditure
(iii) Buildings, structures or works of a permanent nature
(iv) Basis period
(v) Lessors
(vi) Partnerships, settlements, trusts and estates
Reliefs
(i) Introduction
(ii) Error or mistake
(iii) Claims for overcharging
Partnerships
(i) Introduction
(ii) Deed of partnership
(iii) Existence of partnerships
(iv) Partnership income and taxation
(v) Registration of partnership agreement
Corporate Taxation (1)
(i) Introduction
(ii) Administration
(iii) Jurisdiction
(iv) Profit of income subject to tax
(v) Business
(vi) Flow of receipts
(vii) Trading expenditure
(viii) Business changes
(ix) Ascertainment of assessable profits
(x) Ascertainment of total profits and capital allowances
(xi) Change of accounting date
(xii) Claims for losses
(xiii) Objections, appeals, offences and penalties
(xiv) Time within which tax is payable
Corporate Taxation (2)
(i) Taxation of banks excess profits
vii
(ii) Trade or business sold or transferred 324
(iii) Cable undertakings 325
(iv) Shipping and air companies 325
(v) Insurance companies 327
(vi) Pioneer companies 334
(vii) Revision of assessment in case of objection 340
12 The Law and Practice of Petroleum Profits Tax in Nigeria
(i) Introduction 348
(ii) Interpretation 349
(iii) Administration 351
(iv) Ascertainment of assessable tax and chargeable tax 357
(v) Payments 364
13 Double Taxation Relief 376
14 Capital Gains Tax 392
15 Capital Transfer Tax Act 413
16 Settlements, Trusts and Estates 427
17 The Cases for Taxation of Savings and Expenditure, and for a 434
Value Added Tax
18 Guidelines for a Suggested Tax System under the Presidential 469
System of Government
Appendix 1
Appendix 2
Appendix 3
Appendix 4
Appendix 5
Supplement
Index
Tax Clearance Certificates
Exempted Income
The Tax Deduction Card
The Capital Gains Tax Act,
The Industrial Development
Act, 1971
(1985)
(Income Tax Relief)
Vlll
|
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| author | Ola, Christopher S. |
| author_facet | Ola, Christopher S. |
| author_role | aut |
| author_sort | Ola, Christopher S. |
| author_variant | c s o cs cso |
| building | Verbundindex |
| bvnumber | BV006034128 |
| ctrlnum | (OCoLC)631695114 (DE-599)BVBBV006034128 |
| edition | 1. publ. |
| format | Book |
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| geographic_facet | Nigeria |
| id | DE-604.BV006034128 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T16:39:03Z |
| institution | BVB |
| isbn | 0333400070 |
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| physical | XXVI, 566 S. |
| publishDate | 1985 |
| publishDateSearch | 1985 |
| publishDateSort | 1985 |
| publisher | Macmillan |
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| spelling | Ola, Christopher S. Verfasser aut Nigerian income tax law and practice incorporating income tax laws relating to personal income tax law ... C. S. Ola 1. publ. London u. a. Macmillan 1985 XXVI, 566 S. txt rdacontent n rdamedia nc rdacarrier Einkommensteuerrecht (DE-588)4070699-0 gnd rswk-swf Nigeria (DE-588)4042300-1 gnd rswk-swf Nigeria (DE-588)4042300-1 g Einkommensteuerrecht (DE-588)4070699-0 s DE-604 HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003799005&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ola, Christopher S. Nigerian income tax law and practice incorporating income tax laws relating to personal income tax law ... Einkommensteuerrecht (DE-588)4070699-0 gnd |
| subject_GND | (DE-588)4070699-0 (DE-588)4042300-1 |
| title | Nigerian income tax law and practice incorporating income tax laws relating to personal income tax law ... |
| title_auth | Nigerian income tax law and practice incorporating income tax laws relating to personal income tax law ... |
| title_exact_search | Nigerian income tax law and practice incorporating income tax laws relating to personal income tax law ... |
| title_full | Nigerian income tax law and practice incorporating income tax laws relating to personal income tax law ... C. S. Ola |
| title_fullStr | Nigerian income tax law and practice incorporating income tax laws relating to personal income tax law ... C. S. Ola |
| title_full_unstemmed | Nigerian income tax law and practice incorporating income tax laws relating to personal income tax law ... C. S. Ola |
| title_short | Nigerian income tax law and practice |
| title_sort | nigerian income tax law and practice incorporating income tax laws relating to personal income tax law |
| title_sub | incorporating income tax laws relating to personal income tax law ... |
| topic | Einkommensteuerrecht (DE-588)4070699-0 gnd |
| topic_facet | Einkommensteuerrecht Nigeria |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003799005&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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