Section 124 Nigeria Tax Act 2025

Section 124 of the Nigeria Tax Act 2025 is about Charge of duties. It provides as follows:

There is imposed duties on instruments at the rates specified in the Eighth Schedule to this Act, subject to the exemptions contained in Part III of Chapter Nine of this Act, being any instrument which is –

(a) first executed in Nigeria; or

(b) executed outside Nigeria, and relates to any property situated or to any matter or thing done in Nigeria.

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