Section 196
From the commencement of this Act, the following enactments are
repealed (repealed enactments) –
(a) Capital Gains Tax Act, Cap. C1, Laws of the Federation of Nigeria,
2004;
(b) Casino Act, Cap. C3, Laws of the Federation of Nigeria,2004;
(c) Companies Income Tax Act, Cap. C21, Laws of the Federation of
Nigeria, 2004;
(d) Deep offshore and Inland Basin Act, Cap. D3, Laws of the Federation
of Nigeria, 2004;
(e) Industrial Development (Income Tax Relief) Act, Cap. I17, Laws of
the Federation of Nigeria,2004;
(f) Income Tax (Authorised Communications) Act, Cap. I4, Laws of the
Federation of Nigeria, 2004;
(g) Personal Income Tax Act, Cap. P8, Laws of the Federation of
Nigeria,2004;
(h) Petroleum Profits Tax Act, Cap. P13, Laws of the Federation of
Nigeria,2004;
(i) Stamp Duties Act, Cap. S8, Laws of the Federation of Nigeria, 2004;
(j) Taxes and Levies (Approved List for Collection) Act, Cap. T2, Law
of the Federation of Nigeria, 2004 ;
(k) Value Added Tax Act, Cap. V1, Laws of the Federation of Nigeria,
2004; and
Nigeria Tax Act, 2025 2025 No. 7 A 499
(l) Venture Capital (Incentives) Act, Cap. V2, Laws of the Federation of
Nigeria, 2004.
Cite this section
Section 196, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/196/