Where a trade or business is carried on by an approved enterprise in an export processing or free trade zone, the provisions of the Second Schedule to this Act shall apply.
Nigeria Tax Act 2025 · Chapter 2 · Part XI
Section 60Export processing and free trade zone entities
Cite as: Nigeria Tax Act 2025, section 60
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.