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Personal Income Tax (PITA) Decree No. 104 of 1993, Nigeria
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Latest Version in WIPO Lex
Year of Version
1993
Dates
Adopted:
August 25, 1993
Type of Text
IP-related Laws
Subject Matter
Patents (Inventions),
Undisclosed Information (Trade Secrets),
Enforcement of IP and Related Laws,
Other
Notes
This Decree provides for the taxation of personal income.
For provisions concerning the protection of intellectual property rights, see Fifth schedule on Capital Allowances. It provides for capital expenditure incurred on equipement and facilities, patents, licenses, secret formula or process.
Available Texts
Main text(s)
Main text(s)
English
Personal Income Tax (PITA) Decree No. 104 of 1993
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WIPO Lex No.
NG033