Section 180 Nigeria Tax Act 2025

Section 180 of the Nigeria Tax Act 2025 is about Returns of profits. It provides as follows:

(1) All the relevant provisions of Chapter Two of this Act and the Nigeria Tax Administration Act, 2025, including the filing of returns, shall apply to a company granted economic development incentive status during the priority
period.

(2) The company shall provide evidence of compliance with the minimum qualifying criteria specified in sections 167 and 168, and the Tenth Schedule to this Act, accompanied with the annual income tax returns.