Basics of corporate taxation in Nigeria

A session on the topic “Understanding the basics of corporate taxation”. Corporate taxation is a tax on the profits of a company. It is a direct tax.

The presentation looks at the following topics.




Profits exempt, expenses

Withholding tax

Minimum tax, excess dividends tax

Tax filing, Due date, Penalty

Reference: Companies Income Tax Act (CITA) Cap 60, 2004 as amended and Finance Acts 2019, 2020, 2021

Maureen Omodiagbe
Maureen Omodiagbe

Maureen helps businesses do more of what they love while I follow my passion in accounting and tax. As a fellow chartered accountant and fellow chartered tax practitioner, my insights in finance, tax, regulatory and consulting has enabled my clients work smarter.

Besides my official role, I spend quality time with my family and God.

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