Section 196 Nigeria Tax Act 2025

Section 196 of the Nigeria Tax Act 2025 is about Repeals. It provides as follows:

From the commencement of this Act, the following enactments are
repealed (repealed enactments) –
(a) Capital Gains Tax Act, Cap. C1, Laws of the Federation of Nigeria, 2004;

(b) Casino Act, Cap. C3, Laws of the Federation of Nigeria,2004;

(c) Companies Income Tax Act, Cap. C21, Laws of the Federation of Nigeria, 2004;

(d) Deep offshore and Inland Basin Act, Cap. D3, Laws of the Federation of Nigeria, 2004;

(e) Industrial Development (Income Tax Relief) Act, Cap. I17, Laws of the Federation of Nigeria,2004;

(f) Income Tax (Authorised Communications) Act, Cap. I4, Laws of the Federation of Nigeria, 2004;

(g) Personal Income Tax Act, Cap. P8, Laws of the Federation of Nigeria,2004;

(h) Petroleum Profits Tax Act, Cap. P13, Laws of the Federation of Nigeria,2004;
(i) Stamp Duties Act, Cap. S8, Laws of the Federation of Nigeria, 2004;

(j) Taxes and Levies (Approved List for Collection) Act, Cap. T2, Law of the Federation of Nigeria, 2004 ;

(k) Value Added Tax Act, Cap. V1, Laws of the Federation of Nigeria, 2004; and

(l) Venture Capital (Incentives) Act, Cap. V2, Laws of the Federation of Nigeria, 2004.

[/membership]