Resources
Below are some files you would find very useful, in relation to the services and solutions we offer at PB-White.
BANKERS TARRIF 2020
THE GUIDE TO CHARGES BY BANKS, OTHER FINANCIAL AND NON-BANK FINANCIAL INSTITUTIONS.
The “Guide to Charges by Banks, Other Financial and Non-Bank Financial Institutions” (the
Guide) provides a basis for the application of charges on various products and services offered
by Financial Institutions in Nigeria to their customers. This document applies to all financial institutions licensed and/or regulated by the Central Bank of Nigeria.
COMPANIES AND ALLIED MATTERS ACT, 2019-2020
The President of the Federal Republic of Nigeria has on Friday 7 August 2020 signed into law, the Companies and Allied Matters Act 2019 (CAMA 2019). The CAMA 2019 has now repealed and replaced the erstwhile CAMA CAP C20 LFN 2004 which has been in operation since 1990, as some of its provisions have become obsolete and no longer in tune with current realities.
CAPITAL GAINS TAX ACT, CAP 354 LFN; 1990
Capital gains tax shall be charged on the amounts (if any) received or brought into Nigeria in respect of any chargeable gains, such amounts being treated as gains accruing when they are received or brought into Nigeria.
COMPANY INCOME TAX ACT, 1990 - CITA
An Act to consolidate the provisions of the Companies Income Tax Act 1961 and to make other provisions relating thereto.
FIRS Establishment Act 2007
An act to provide for the establishment of the federal inland revenue service charged with powers of assessment, collection of, and accounting for revenues accruable to the government of the federation; and for related matters.
FIRS Tax Law Compendium IMD
The FIRS Compendium of Tax and Related Laws is one of several documentation projects initiated by the former Executive Chairman, Mrs. Ifueko Omoigui Okauru. Most of the laws in the compendium are contained in the various volumes of the Laws of the Federation of Nigeria.
Nigeria Standard on Auditing - ICAN
“The Nigerian Standards on Auditing (NSAs) is based on International Standards on Auditing (ISAs) of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in July 2012 and is used with permission of IFAC.
PENSION REFORM ACT 2014
This Act repeals the Pension Reform Act No .2, 2004 and enacts the Pension Reform Act, 2014 to continue to govern and regulate the administration of the uniform contributory pension
scheme for both the public and private sectors in Nigeria.
PERSONAL INCOME TAX ACT, 1993 - PITA-2004
An Act to impose income tax on individuals, communities and families and on executors and trustees;
and to provide for the assessment and collection and administration of the tax.
PITA-AMENDMENT
The Personal Income Tax (Amendment) Act 2011 was officially gazetted on Tuesday 31 January 2012 with an effective date of 14 June 2011. Many employers are yet to commence implementation while some have commenced but are yet to complete the process, only a few have fully implemented.
The Nigerian Code of Corporate Governance 2018
The Code espouses principles that Companies should apply to internalize corporate governance best practices. Accordingly, the Code provides direction that will enable Companies achieve the ideals described in its principles, by way of recommended practices. Companies are required to apply the principles of the Code and explain how they have applied them.
VALUE ADDED TAX ACT 1993 (NO. 102) - VATA
An Act to impose and charge Value Added Tax on certain goods and services and to provide for the
administration of the tax and matters related thereto.