A REVIEW OF THE SUNSET ON TAX EXEMPTIONS FOR NIGERIAN DEBT SECURITIES

With the expiration of the tax exemption orders on debt securities after a 10-year life span, the coming months present a relatively new tax compliance atmosphere for operators and participants in the Nigerian Capital Market.

In this publication, we have analysed the real implications of the effluxion of time on the exemption of the specified debt securities from tax and its impact for capital market participants going forward.

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