Investor Presentaiton

Free Trade Zones & Nigeria Tax Regime Tax Implication of FTZ Transactions f. Transactions with head/branch offices of Approved Enterprises in customs territory. Impact: Relevant tax laws applicable -except as related to purchases and sales (above) – restrict transfer pricing opportunities. g. Approved Enterprises having contract of supplies or design with companies in the customs area. Impact: VAT and WHT applicable. h. FIRS/SIRS periodically conduct tax audits of Approved Enterprises. TEMPLARS

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