CASINO TAXATION ACT

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CASINO TAXATION ACT

CHAPTER C3 LAWS OF THE FEDERATION OF NIGERIA, L.F.N. 2004

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ARRANGEMENT OF SECTIONS

1.       Tax on net gaming revenue of companies licensed to operate casinos.

2.       Power to enter and inspect, etc., returns.

3.       Returns and payment of tax.

Indemnity.

4.       Chargeability to tax.

5.       Books of account.

6.       Assessments, appeals, etc.

7.       Time within which payment is to be made.

8.       Errors and defects in assessment and notice.

9.       Relief in respect of error or mistake.

10.     Service of documents, and failure to comply with terms of any notice.

11.     False statement and returns.

12.     Action for tax by board.

13.     Incorrect returns by licensee, etc.

14.     Offences relating to collection, etc., of tax.

15.     Priority of claim for tax.

16.     Power to distain.

17.     Place of an offence.

18.     Delegation of powers by board.

19.     Signification and execution of powers, duties, etc.

20.     Returns, etc., to be furnished.

21.     Official secrecy.

22.     Refund of tax.

23.     Prosecutions and liability to tax.

24.     Penalties.

25.     Regulations.

26.     Short title and interpretation.

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CASINO TAXATION ACT

An Act to impose a tax on the net gaming revenue of casinos in the Lagos territory, and for related purposes. [Commencement.]                              

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ALPHABETICAL INDEX TO THE LAWS OF NIGERIA