Section 83
Section 83 of 206•Federal Republic of Nigeria
Any company involved in upstream petroleum operations shall apply Basis period
for income
the accounting periods established for hydrocarbon tax on an actual year basis
tax on
for its income tax.
petroleum
operations
Cite this section
Section 83, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/83/