Companies Income Tax (Significant Economic Presence) Order, 2020
Ministry of Industry, Trade and Investment, Nigeria
The Order defines the concept of “Significant Economic Presence” as it relates to the taxation of non-resident companies under the Companies Income Tax Act (CITA) as amended by the Finance Act, 2019.
Process Flow
National Assembly ⬤
Office of the President ⬤
Companies Income Tax (Significant Economic Presence) Order, 2020 Current Version
January 2022
The Order defines the concept of “Significant Economic Presence” as it relates to the taxation of non-resident companies under the Companies Income Tax Act (CITA) as amended by the Finance Act, 2019.
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