Industrial Development Income Tax Relief Act 2004

CHAPTER 52:01 - INCOME TAX: SUBSIDIARY LEGISLATION INDEX TO ...
CHAPTER 52:01 - INCOME TAX: SUBSIDIARY LEGISLATION INDEX TO SUBSIDIARY LEGISLATION additional tax relief in respect of a development project shall apply on the form prescribed in the Application for approval is hereby made in terms of section 52 of the Income Tax Act (Cap. ... Doc Retrieval

Jefferson-Morgan School District - Wikipedia
Jefferson-Morgan School District is a diminutive, rural, Under Pennsylvania’s Taxpayer Relief Act, Rembold was under investigation for activities with the Greene County Industrial Development Authority. ... Read Article

Tax Implications Of The Nigerian Oil And Gas Industry Content ...
Development Act 2010 Okem [2004] 10 NWLR (Pt.880), 107 at 182, that “when the term 'notwithstanding' is used in a section of a Industrial Development Tax (Income Relief) Act, under which pioneer status is granted and which is ... Get Doc

Pioneer Status In Nigeria: Recent Developments And Effects On ...
Pioneer Status in Nigeria: Recent Developments and Effects on Investments in Nigeria. The enabling legislation as regards Pioneer Status in Nigeria is the Industrial Development (Income Tax Relief) Act 2004 5 Section 1 of the Industrial Development (Income Tax Relief) Act. 2 ... View Doc

STUDENTS COMPANION APRIL 2013 PROFESSIONAL EXAMINATION ...
STUDENTS’ COMPANION APRIL 2013 PROFESSIONAL EXAMINATION PROFESSIONAL 1 OLD SYLLABUS industries is backed up by the Industrial Development Income Tax Relief Act 1971 Both the Education Tax Act Cap E4 LFN 2004 and the Education Tax Fund ... Read More

20 AR1100S Booklet - Arkansas Department Of Finance And ...
Creation Workers Act of 2002 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Income Tax Surcharge (Act 38 of the First Extraordinary Session Industrial Development Corporation ACA 15-4-1224 allows the original purchaser of common stock of a County and ... Retrieve Full Source

Tax Reform Act Of 1986 - Wikipedia
Tax Reform Act of 1986; removed the pension plan clause and raised the contribution limit to the lesser of $2000 or 100% of earned income. The 1986 Tax Reform Act retained the $2000 contribution 10 years for industrial equipment, and 15 years for real property. TRA86 lengthened ... Read Article

Federal Inland Revenue Service And Taxation Reforms In ...
Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria Okauru, such as are granted under the Industrial Development (Income Tax Relief) Act1 are aimed at stimulating development in certain sectors of the economy while other Even before the 2004 reforms, ... View Doc

Industrial Development (Income Tax Relief) Act Of ... - 9jalegal
An Act to repeal and re-enact, with major changes, the Industrial Development (Income Tax Relief) Act and to make provision for tax relief for certain industries that may be issued with pioneer certificates by the Minister and other matters ancillary thereto. ... Retrieve Document

Amend Clause 7 Of The NLNG act
Visions of the Industrial Development (Income Tax Relief) Act. [Cap. 17.] (2) The provisions of the Industrial Development (Income Tax Relief) Act, other than of the Industrial Development (Income Tax Relief) Act, shall be subject to the normal ... Get Document

History Of Taxation In The United Kingdom - Wikipedia
History of taxation in the United Kingdom includes the history of all the remaining schedules were superseded by the Income Tax (Trading and Other Income) Act The Finance Act 2004 introduced an income tax regime known as "pre-owned asset tax" which aims to reduce the use ... Read Article

Incentive Schemes And Certain industrial Buildings (Finance ...
Incentive schemes and certain industrial buildings (Finance Acts 2004 and 2006) 1. Introduction must be incurred if it is to qualify for tax relief.1 Expenditure may be incurred Prior to Finance Act, 2004 the termination date for most of the property-based ... View Full Source

FOREIGN INVESTMENT REQUIREMENTS AND PROTECTIONS
The Nigerian Investment Promotion Commission Act No.16 of 1995; and . under the Industrial Development (Income Tax Relief) however, been expanded in 1988 and 2004. This status ascribes 5 years tax holiday period on such approvals. ... Fetch Here

TAX REFORM -----EFFORTS OF NIGERIA - United Nations
TAX REFORM -----EFFORTS OF NIGERIA CITA Companies Income Tax Act (CAP C21 LFN 2004 updated up to 2007) ETA Education Tax Act, No. 7 1993 CAP. E 4 IDA Industrial Development (Income Tax relief) Act (CAP LFN 2004) PITA ... Retrieve Doc

ENTREPRENEURSHIP DEVELOPMENT AND TAX INCENTIVES IN NIGERIA
ENTREPRENEURSHIP DEVELOPMENT AND . TAX INCENTIVES IN NIGERIA . By. National Economic Empowerment Development Strategy (NEEDS) (2004). National Poverty Eradication Programme (NAPEP) (2001). Tax incentives approach- enactment of Industrial Development (Income Tax Relief), Act, Cap 17 ... Return Doc

Still On Excess Dividend Tax Why Is The National Assembly ...
Dividend Tax Why is the National Assembly slow to act? the Companies Income Tax Act (CITA) LFN 2004 which states that: • Under the Industrial Development (Income Tax Relief) Act, the pioneer profits of a company are ... Fetch Doc

AN OVERVIEW OF THE NIGERIAN TAX SYSTEM: IMPLICATIONS FOR ...
AN OVERVIEW OF THE NIGERIAN TAX SYSTEM: IMPLICATIONS FOR FOREIGN INVESTORS BY Companies Income Tax Act (CITA) CAP C21 LFN, 2004 (commencement 1st Jan, Industrial Development (Income Tax Relief) Act ... Content Retrieval

APPLICATION GUIDELINES FOR PIONEER STATUS INCENTIVE
Industrial Development (Income Tax Relief) Act (Chapter 17) Laws of the Federation of Nigeria 2004, the Minister reserves the right to amend the guidelines from PSI is founded under the Industrial Development (Income Tax Relief) Act, No 22 of 1971 ... Access Content

THE IMPACT OF TAX INCENTIVES ON ECONOMIC DEVELOPMENT IN ...
The enactment of personal income Tax Decree No.104 of 1993, Export Processing Zones Relief, Research and development and Tax free holiday. Thus incentives to industries act like a catalyst to industrial development by reducing the ... Read Content

ICAN ADVANCE TAXATION WEEK 5 QUESTIONS TOPIC: PIONEER LEGISLATION
With respect to Industrial Development (Income Tax Relief) Act, discuss the following: (a) (Income Tax Relief) Act Cap 17 LFN 2004 was enacted. This was aimed at providing Tax reliefs for certain Industries that may be issued ... Content Retrieval

Companies Income Tax Act - OSALL - Organisation Of South ...
Companies Income Tax (Last reviewed December 2007) COMPANIES INCOME TAX ACT CAP. 60 L.F.N. 1990 ACT CAP. C21 L.F.N. 2004 PART I- ADMINISTRATION Section 1. made for the allowance of relief from income tax in respect of the payment of ... Read Document

CHAPTER 2 INCOME TAX POLICY - Shodhganga
Incentives for industrial development Under Income Tax Act certain incentives are available for promotion of education such as children education allowance, Income Tax Act provides special tax relief to senior citizens as cost of ... Read More

NIGERIA LNG FISCAL INCENTIVES, - EI Sourcebook
(2) The provisions of the Industrial Development (Income Tax Relief) Act, other than sections 2, 3 and 7 thereof and as otherwise provided in this Act, shall apply to the ... Read Content