Nigeria Tax Act 2025 · Chapter 3 · Part III

Section 106Computation of petroleum profit tax

Computation of estimated and final petroleum profit tax shall be made in the US dollars on the basis of the US dollar returns filed.

Cite as: Nigeria Tax Act 2025, section 106

Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.