An instrument made for the purpose of issuing marketable securities by or on behalf of a company or body of persons, corporate or unincorporated, formed or established in Nigeria shall be subject to duty under Chapter Five of this Act, whether the securities are issued in Nigeria or not.
Nigeria Tax Act 2025 · Chapter 5 · Part II
Section 137Marketable security
Cite as: Nigeria Tax Act 2025, section 137
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.