Withholding Tax (WHT) is not a distinct tax type and therefore has no legislation of its own. It is only a mechanism for the collection of other taxes. Consequently, its application is provided for in ...
As the Nigeria Tax Act 2025 goes into effect on January 1, 2026, ADEOLA OJO, in this piece, reviews one of the recent tax laws, the Withholding Tax known as the Deduction of Tax at Source (Withholding ...