Section 60
Section 60 of 206•Federal Republic of Nigeria
Where a trade or business is carried on by an export processing or Export
Processing
export free zone entity, the provisions of the Second Schedule to this Act shall
and Export
apply.
Free Zone
entities
Second
Schedule
Cite this section
Section 60, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/60/