The Companies Income Tax (Significant Economic Presence) Order, 2020 (SEP Order) was issued by the Minister of Finance, Budget, and Financial Planning to clarify when Non-resident Companies (NRCs) providing digital services in Nigeria become taxable entities. Under this order, NRCs that meet specific conditions are liable to pay Companies Income Tax in Nigeria. Key Takeaways… Continue reading UNDERSTANDING THE SIGNIFICANT ECONOMIC PRESENCE (SEP) ORDER IN NIGERIA – A QUICK GUIDE FOR FOREIGN COMPANIES.
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