National Archives / National Archives of Nigeria

Supplement to Official Gazette

COMPANIES INCOME TAX DECREE 1979 ARRANGEMENT OF SECTIONS Sectio11 PART I-ADMINISTRATION 1. Establishment and constitution of the Board. 2. Powers and duties of the Board. 3. Signification and execution of powers, duties, etc. 4. Power to amend Schedule 1. 5. Official secrecy. 6. Forms. 7. Service and signature of notices. PART II-IMPOSITION OF TAX AND PROFITS CHARGEADLE 8. Charge of tax. 9. Charge of tax on interest relating to foreign and agricultural loans and certain reliefs. 10. Full disclosure of agreement to be mode. 11. Nigerian companies. 12. Companies engaged in shipping or air transp…