F ollowing the outbreak of the COVID-19 pandemic across various countries including Nigeria, the House of Representatives of the Federal Republic of Nigeria (HoR) considered and passed the Emergency Economic Stimulus Bill in a bid to mitigate the adverse economic effects resulting from the outbreak of the pandemic in Nigeria. This is a review of the […]
T he law places an obligation on companies to pay a certain percentage of their revenue as NPTF levy. This opinion is offered to consider the nature of this levy and how same should be reported in financial statements.