Capital Allowance & Company Income Tax Computation in Nigeria
Capital Allowance and Company Income Tax (CIT) computation in Nigeria under the Companies Income Tax Act (CITA), Cap C21 LFN 2004 as amended. What is Capital Allowance? Capital allowance is a tax relief granted on qualifying capital expenditure (QCE) — such as plant & machinery, motor vehicles, buildings, equipment, etc. Instead of claiming depreciation (which is not allowed for tax purposes), Nigerian tax law allows capital allowance to reduce taxable profit. Contact us: TOSJOHN CONSULTING| Lagos, Nigeria Email: [email protected] | Website: https://tosjohnconsulting.com Phone: +234-705-689-8048
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