Section 183 Nigeria Tax Act 2025

Section 183 of the Nigeria Tax Act 2025 is about Exclusion from other reliefs and transition arrangements. It provides as follows:

(1) Any company granted economic development tax credit, shall not benefit from a similar tax incentive under this Act or any other law.

(2) Any company granted an incentive under the Industrial Development (Income Tax Relief) Act shall continue to enjoy the reliefs applicable under the Act for the unexpired period as at the commencement of this Act.

(3) Where a company has been granted an economic development incentive under this Act prior to the applicable sunset for the sector or activity, the company shall continue to enjoy the reliefs applicable under this Chapter
for the unexpired period as specified under sections 177 and 178 of this Act.

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