Investor Presentaiton
Chapter Four
4. The Nigerian Financial Services Industry
4.1 Money Market
37
Chapter Nine
76
37
9. Importation of Goods
76
38
9.1 Import Prohibition List
77
4.2 Capital Market
40
9.2 Destination Inspection (DI)
77
9.3 Payment Procedures
77
Chapter Five
5. Tax System
5.1 Companies Income Tax (CIT)
5.2 Personal Income Tax (PIT)
5.3 Petroleum Profits Tax (PPT)
5.4 Value Added Tax (VAT)
5.5 Withholding Tax (WHT)
5.6 Capital Gains Tax (CGT)
5.7 Luxury Tax
Chapter Six
6. Foreign Exchange Transactions
42
222
9.4 Current Guidelines for Imports into Nigeria
77
42
9.5 Marine Insurance
78
44
9.6 Import Duties
79
52
9.7 Temporary Importation
79
55
56
Chapter Ten ......
58
10. Exportation of Goods
59
10.1 Registration of Exporters
59
10.2 Export Procedures and Documentation
80
80
81
81
61
Chapter Eleven
82
61
11. COVID-19 - Economic and Fiscal Measures
82
6.1 Inter-bank Foreign Exchange Market (IFEM)
62
11.1 Passage of the Finance Act, 2020
83
6.2 Foreign Currency Domiciliary Accounts
62
11.2 Economic Measures
83
6.3 Remittance of Profits and Repatriation of Capital
63
11.3 Fiscal Measures
84
6.5 Royalty Payments
63
6.6 Consultancy Fees
63 Appendix 1
6.7 Personal Home Remittance by Expatriates
63
Appendix 2
6.8
Demurrage
64
Appendix 3
86
89
100
64
6.9 Foreign Mortgages
Chapter Seven
7. Investment in Nigeria
65
65
7.1
Exemption from Incorporation
66
7.2
Investments and Securities Act
66
7.3
Nigerian Investment Promotion Commission (NIPC) Act
66
Investment Incentives
7.4 Federal Competition and Consumer Protection Act, 2018
7.5
7.6 Doing Business in Nigeria
Chapter Eight.
8. Accounting and Auditing Requirements
8.1 Accounting Records
8.2
Financial Statements
8.3 Audit Requirements
67
67
71
73
73
74
74
74
KPMG
Investment in Nigeria Guide 8th Edition
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