An agreement for the transfer of mineral assets of any kind whatsoever or interest therein, shall be charged with duty and payable as specified in the Ninth Schedule to this Act.
Nigeria Tax Act 2025 · Chapter 5 · Part II
Section 132Duty on transfer of mineral assets
Cite as: Nigeria Tax Act 2025, section 132
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.