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NGA-1993-R-59086
Breadcrumb
Title_of_text
Education Tax Decree 1993 (Decree No. 7).
Main Region
First Region
Country(ies)
Nigeria
Subjects (Classification)
Education, vocational guidance and training
Adopted on (Date of text)
1993-01-01
Scope of text
National
Type of legislation (Type of text)
Regulation, Decree, Ordinance
Second Region
Abstract/Citation
Imposes an education tax on companies registered in Nigeria and establishes an Education Fund into which the tax collected shall be paid. Also establishes a Board of Trustees to manage and administer the Fund for disbursement to federal, state, and local government educational institutions, including secondary and primary schools, and for the restoration, rehabilitation and consolidation of education in Nigeria.
Electronic region
Electronic source title
Decree on-line
Author
International Centre for Nigerian Law in association with The Chambers of E.C.M. Obata
Country
Nigeria
URL
http://www.nigeria-law.org/Education%20%20Tax%20Decree%20No%207%20of%201998.htm
File
NGA59086.pdf (PDF of Decree)
Serial region
Serial title
Federal Government of Nigeria, Decrees
Date
1993
Volume
Vol. 1
Number
Nos 1-75
Page range
pp. A65-A69