An Overview of the Tax Amendments under the Finance Act, 2020.

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dc.contributor.authorIsau Olatunji Ahmed
dc.date.accessioned2026-05-14T10:34:44Z
dc.date.available2026-05-14T10:34:44Z
dc.date.issued2023
dc.description.abstractOn 31st day of December 2020, President Muhammadu Buhari, GCFR, assented to the Finance Bill 2020 which had earlier been passed by both the Senate and the House of Representatives respectively on 15th December 2020 and 17th December 2020. With this assent, the Finance Bill 2020 became known as the Finance Act 2020. The Finance Act, 2020 made some significant and fundamental amendments to various tax legislations in Nigeria. These amendments have various implications which must be noted by taxpayers in order to avoid sanction from the regulatory bodies. The objective of this article therefore is to provide an overview of the tax amendments introduced by Finance Act, 2020. This will go a long way to assist taxpayers understand their obligations under the amended tax legislations.
dc.identifier.citationCurrent Issues in Law, Justice and Society: Essays in Honour of Hon. Justice Sulyman D. Kawu OFR, Chief Judge of Kwara State Prof. Abiodun Amuda-Kannike SAN et al. (eds.) 178-204. Ilorin, Kwara State Nigeria
dc.identifier.isbn978-978-795-297-9
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/7157
dc.language.isoen
dc.publisherKwara State University, University of Ilorin, Al-Hikmah University and Nigerian Bar Association, Ilorin Branch.
dc.titleAn Overview of the Tax Amendments under the Finance Act, 2020.
dc.typeBook chapter
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