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ICAN Notes
Foundation
Business Environment
Corporate and Business Law
Financial Accounting
Management Accounting
Skills
Audit, Assurance and Forensics
Financial Management
Financial Reporting
Performance Management
Public Sector Accounting and Finance
Taxation
Professional
Advanced Audit, Assurance and Forensics
Advanced Taxation
Case Study
Strategic Business Reporting
Strategic Financial Management
Pathfinders
All past questions
By course, year and diet
May 2026 diet
November 2025 diet
May 2025 diet
November 2024 diet
Mock exams
Coming soon
Timed, exam-style papers for each course.
Try Pathfinder questions
Resources
Acts & Laws
CAMA 2020
870 sections, with guides
Nigeria Tax Act 2025
202 sections, 14 Schedules
Nigeria Tax Act guides
Company income tax
Personal income tax
Value added tax
Withholding tax
Stamp duty
Development levy
Fossil fuel surcharge
Tools
PAYE calculator
VAT calculator
Proforma invoice generator
All tools
Tax ID guides
Check your Tax ID
Register for a Tax ID
Update your Tax ID
Blog
All articles
Guides
Guides hub
All five topics in one place
Accounting principles
Types of accounting
Basics and bookkeeping
Soon
Specialties, tax and standards
Soon
Accounting firms in Nigeria
Soon
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Acts and laws
·
Nigeria Tax Act 2025
·
Chapter 4
Chapter 4: Relief for Double Taxation
Sections 119 to 122 of the Nigeria Tax Act 2025.
Sections 119 to 122
119
Unilateral relief of double taxation
120
Double taxation agreement
121
Method of calculating relief to be allowed for double taxation
122
Interpretation