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Finance Act 2023: Key Changes and New Introductions

Finance Act 2023: Key Changes and New Introductions

Download PDF The Finance Act 2023 (“the Act”) was finally assented to by His Excellency, President Muhammadu Buhari on the 28th May 2023 just before he left office. It is the fourth of its kind since the reintroduction of the annual Finance Act in 2019. The Finance...
Administration of Stamp Duties in Nigeria

Administration of Stamp Duties in Nigeria

Introduction Stamp duty is a tax charged on written and electronic instruments, otherwise referred to as documents. It was first introduced to Nigeria via Ordinance 41 of 1939, but currently codified as the Stamp Duties Act, Cap S8, LFN 2004 (“SDA” or “the Act”)....