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Finance Act, 2019: Impact Analysis

Finance Act, 2019: Impact Analysis

We are pleased to announce the publication of our Finance Act, 2019: Impact Analysis e-book.

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Wole Obayomi

Partner & Head, Tax, Regulatory & People Services

KPMG in Nigeria

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Finance Act, 2020

The passage of the Finance Act, 2019 (“the Finance Act”) is a significant milestone for Nigeria, as it marks a return to an era of active fiscal supervision geared towards stimulating the economy and creating an enabling environment for sustainable development.

The Finance Act introduces changes to the Companies Income Tax Act, Value Added Tax  Act, Petroleum Profits Tax Act, Personal Income Tax Act, Capital Gains Tax Act, Customs and Excise Tariff Etc. (Consolidation) Act and Stamp Duties Act. The amendments made by the Finance Act are intended to raise necessary revenue required to defray public expenditure, support sustainable increase in public revenue and ensure that tax law provisions are consistent with the national tax policy objectives of the Federal Government of Nigeria

The publication contains an analysis of the amendments contained in the Finance Act and the expected impact of these changes on tax administration, revenue generation and businesses operating in various sectors of the economy.

Please click the links below to read the:

For any enquiries on the above, please contact:

Wole Obayomi

ng-fmtaxenquiries@ng.kpmg.com

© 2020 KPMG Professional Services, a partnership registered in Nigeria and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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