Section 159
Section 159 of 206•Federal Republic of Nigeria
A surcharge is imposed at 5% on chargeable fossil fuel products Imposition
provided or produced in Nigeria, and shall be collected at the time a chargeable of surcharge
transaction occurs.
Cite this section
Section 159, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/159/