Section 19 Nigeria Tax Act 2025

Section 19 of the Nigeria Tax Act 2025 is about Nigerian dividends received by Non-Resident persons. It provides as follows:

(1) There shall be no further tax charged in respect of any dividend received by a non-resident from a Nigerian company other than tax deducted at source under the Nigeria Tax Administration Act, 2025.

(2) Nothing in this Act shall confer on the non-resident or the Nigerian company paying the dividend, a right to repayment of tax paid under section 51 of the Nigeria Tax Administration Act, 2025

[/membership]