Section 3 Nigeria Tax Act 2025

Section 3 of the Nigeria Tax Act 2025 is about Imposition of tax. It provides as follows:

Income tax shall be determined in accordance with the provisions of this Act, and imposed on the –
(a) profits or gains of any company or enterprise ;

(b) income of any individual or family; and

(c) income arising, accruing or due to a trustee, or an estate.

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