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Capital Gains Tax (Act No. 44 of 1967, as last amended by Act No. 45 of 1999), Nigeria

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Latest Version in WIPO Lex
Year of Version 1999 Dates Entry into force: April 1, 1967 Enacted: January 1, 1967 Type of Text IP-related Laws Subject Matter Patents (Inventions), Industrial Designs, Trademarks, Copyright and Related Rights (Neighboring Rights), Other Notes This Act provides for the taxation of capital gains accruing on disposal of assets.

For provisions concerning the protection of intellectual property rights, see Article 25 'Location of assets', which stipulates:
'For the purposes of this Act (...) patents, trade-marks and designs are situated where they are registered, and if registered in more than one register, where each register is situated, and copyright, franchises, rights and licensed to use any copyright material, patent, trade-mark or design are situated in Nigeria if they, or any rights derived from them are exercisable in Nigeria. '

Available Texts Main text(s) Main text(s) English Capital Gains Tax (Act No. 44 of 1967, as last amended by Act No. 45 of 1999) PDF HTML

WIPO Lex No. NG032