The Finance Act 2021 which was signed by President Muhammadu Buhari on December 31, 2021 (the “Finance Act 2021”) introduces key reforms to amend relevant tax, excise and duty statutes in accordance with macroeconomics policy reforms of the Federal Government of Nigeria, in a bid to support the implementation of the 2022 Federal Budget of Economic Growth and Sustainability.


In this Article, we have highlighted the key changes to the existing tax laws introduced by the Finance Act 2021.


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