World Intellectual Property Organization

Nigeria

Personal Income Tax (PITA) Decree No. 104 of 1993

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Nigeria

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 Personal Income Tax (PITA) Decree No. 104 of 1993, Complete document (pdf) [354 KB] Personal Income Tax (PITA) Decree No. 104 of 1993, Complete document (htm) [500 KB] (Version with Automatic Translation Tool)

WIPO Lex No.:NG033

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