Nigeria
Personal Income Tax (PITA) Decree No. 104 of 1993
| Year of current version: | 1993 |
|---|---|
| Date of Text (Enacted): | August 25, 1993 |
| Type of Text: | IP-related Laws: enacted by the Legislature |
| Subject Matter: | Enforcement of IP and Related Laws, Other, Patents (Inventions), Undisclosed Information (Trade Secrets) |
| 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: | |
| English | Personal Income Tax (PITA) Decree No. 104 of 1993 |
| WIPO Lex No.: | NG033 |
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