Tax Holiday Incentive Redefined
In many cases, a new company commencing business in Nigeria can get a tax holiday for about 5 years (known as pioneer status). During this period, no corporate income tax is payable and any dividend distributed from the pioneer profit will be exempt from withholding tax.
The Nigerian Investment Promotion Commission (NIPC) have just released a new Regulation redefining the application process, key requirements, applicable levy, and other conditions for the pioneer incentive.
I have attached a copy of the Regulation below and our Tax Alert for your...
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