Section 169 Nigeria Tax Act 2025

Section 169 of the Nigeria Tax Act 2025 is about Approval of application. It provides as follows:

(1) A company whose application has been approved in line with section 168 of this Act, shall be issued an economic development incentive certificate.

(2) Where a sector is removed from the Tenth Schedule to this Act –
(a) economic development incentive certificate shall not be issued to a company in relation to that sector with respect to any pending application made under section 168 of this Act; and

(b) a company issued an economic development incentive certificate before the removal shall exhaust its unexpired incentive period only.

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