Nigeria: Guidelines on the tax treatment of NGOs

Tax guidelines and other statutory obligations for the operations and activities of NGOs

Tax guidelines and other statutory obligations for the operations and activities of NGOs

The Federal Inland Revenue Service issued guidelines concerning the tax treatment of non-governmental organisations (NGOs).

Information Circular No.: 2021/01 sets forth the NGO tax guidelines and other statutory obligations for the operations and activities of NGOs. 

The guidelines generally implement provisions of various tax law measures from 2004.

Read an April 2021 report [PDF 160 KB] prepared by the KPMG member firm in Nigeria

 

 

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