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The National Assembly has passed the Finance Bill that proposes key reforms to specific taxation, excise, customs and fiscal laws.
The bill amends several laws namely the Capital Gains Tax Act, Personal Income Tax Act, Companies Income Tax Act, Stamp Duties Act, Petroleum Profits Tax Act, Value Added Tax, and Public Procurement Act.
Chairman of the Finance Committee, Senator Solomon Adeola, presenting a report on the Finance Bill, noted that the bill is intended to enhance tax equity by bringing more economic sectors into the tax net and ensuring a fairer distribution of revenue receipts to all tiers of government.
The bill also seeks to change the name of the Federal Inland Revenue Service, FIRS, to Nigeria Revenue Service.
The board is to be headed by a chairman who is separate from the management, while management will be headed by a chief executive who will be known as the Commissioner General.
Also, the bill increases the rate of the tertiary education trust fund tax from 2.5% to 3%.
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