Section 180

(1) All the relevant provisions of Chapter Two of this Act and the Returns of
Nigeria Tax Administration Act, 2025, including the filing of returns, shall apply profits
to a company granted economic development incentive status during the priority
period.
(2) The company shall provide evidence of compliance with the minimum Tenth
qualifying criteria specified in sections 167 and 168, and the Tenth Schedule to Schedule
this Act, accompanied with the annual income tax returns.