Section 136
The share capital of a company shall be charged with an ad valorem
share
duty, as specified in the Ninth Schedule to this Act, of the amount of such capital
capital, or increase of capital, as the case may be. Ninth
Schedule
Cite this section
Section 136, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/136/