Académique Documents
Professionnel Documents
Culture Documents
Vol. 102
Sf. No.
2
Short Title
Page
8 2124
B 21
COMPANIES INCOME TAX ACT, CAP C21 , LFN 2004
COMPAN IES INCOME TAX (RATES ETC., OF TAX DEDUCTED
AT SOURCE (W IT HHOLDING TAX)) AMENDMENT
REGULATIONS, 2015
ARRANGEMEN T OF ,..REGULATIONS
Regulations:
I.
2.
Citation.
B 23
S. I. No. 2 of201S
COMPANIES INCOME TAX ACT, CAP C21, LFN 2004
COMPANIES INCOME TAX (RATES ETC., OF TAX DEDUCTED
AT SOURCE (WITHHOLDING TAX)) AMENDMENT
REGULATIONS, 2015
Regu lations.
Column I
Payment in respect of:
1. All aspects of building,
construction and related activ ities
(excluding survey, desi gn and
deliveries).
Column 2
Rate at which Tax is to be Deducted:
2.5%
Commencement.
Amendment
of the
Companies
Income Tax
(Rates etc ..
ofTax
Deducted at
Source
(Withholding
Tax))
Regulations.
Amendment
of the
Schedule to
.h,
Companies
Income Tax
(Rates etc ..
ofTax
Deducted at
So,,,,
(Withholding
Tax)
Regulations.
Citation.
B 24
EXPLANATORY NOTE
(This /lale does not form part of the above Regul(ltions but is
intended to explain its purport)
These Regulations reduces the rate of tax deducted under the Companies
[ncome Tax Act for all aspect of building, construction and related acti vities
(exclud ing survey, design and deliveries) from 5% to 2.5%.
-.