Section 2
Section 2 of 206•Federal Republic of Nigeria
This Act applies throughout Nigeria to any person required to comply Application
with any provision of the tax laws whether personally or on behalf of another
person.
CHAPTER 2 – TAXATION OF INCOME OF PERSONS
PART 1 – IMPOSITION OF TAX ON INCOME, PROFITS OR GAINS
Cite this section
Section 2, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/2/