The Finance Bill 2021 now, Finance Act 2021 (FA) took effect on the 1st of January 2022. The Act amends 13 extant laws viz; Capital Gains Tax Act, Companies Income Tax Act, Customs and Excise Tariffs etc. Consolidated Act, Personal Income Tax Act, Stamp Duties Act, Value Added Tax Act, Insurance Act, National Agency for Science and Engineering Infrastructure (NASENI) Act, Finance (Control and Management) Act Federal Inland Revenue Service (Establishment) Act, Fiscal Responsibility Act, Tertiary Education Trust Fund (Establishment) Act and Nigerian Police Trust Fund (Establishment) Act have been further amended.
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