CITN identifies entities exempt from Nigeria’s presumptive tax regime

The Chartered Institute of Taxation of Nigeria (CITN) has clarified which entities are exempt from Nigeria's presumptive tax regime. In educational materials shared on X, the institute explained that not all individuals and businesses fall under the simplified tax system. The guidance is provided under the Nigeria Presumptive Tax Regulations, 2026. This clarification aims to help taxpayers understand their obligations and avoid unnecessary compliance burdens.

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