Section 12
Section 12 of 206•Federal Republic of Nigeria
The income, gains or profits of an individual who is a resident of
Resident
individual Nigeria are deemed to accrue in Nigeria and are chargeable to tax in Nigeria
wherever they arise, and whether or not the income, profits or gains have been
brought into or received in Nigeria.
Nigeria Tax Act, 2025 2025 No. 7 A 399
Cite this section
Section 12, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/12/