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Document Intelligence

Upload Notices. Get Strategy, Not Just Summaries.

Upload your FIRS assessments, demand notices, returns, or contracts and see how NITAX will extract facts, map them to the right Nigerian tax rules, and frame your likely response path.

FIRS assessment notices and demand letters
CIT, VAT, and WHT returns
Management accounts and trial balances
Contracts subject to stamp duty or WHT
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Analysing: FIRS_Assessment_Notice_2023.pdf

Preview Facts

Assessment TypeAdditional CIT
Assessment Period2021 FY
Amount AssessedN18,750,000
FIRS Legal BasisCITA s.53(1)
Response Deadline14 days
Grounds CitedTurnover adj.
For research purposes only. Not legal advice.

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AI Tax Writer

Professional Tax Writing in Minutes, Not Hours

Objection letters, internal memos, board briefs, and FIRS responses often start from a blank page. The AI Writer is built to generate a structured first draft that your team can refine fast.

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Tax Memo - NitaxGPT Preview

TO: Finance Director

FROM: NitaxGPT

DATE: March 2026

RE: WHT Treatment of Management Fees - UK Parent Company

 

ISSUE

 

Whether management fees paid by Company Name Nigeria Ltd to its UK parent are subject to withholding tax in Nigeria.

 

Section 78(2) of the Companies Income Tax Act provides the baseline treatment, subject to treaty relief and the nature of the service.

Preview generated in 4.2 seconds - grounded in 3 sources - editing and export unlock at launch.

For research purposes only. Not legal advice.

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Ask

Is our management fee to the UK parent subject to WHT?

Retrieving from 847 sources...

Answer

Yes. Management fees paid by a Nigerian resident company to a non-resident parent are generally subject to 10% WHT under the Companies Income Tax Act, subject to treaty relief where applicable.

CITA S.76Finance Act 2020FIRS Circular 2006/03
High Confidence

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For research purposes only. Not legal advice.

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CIT · PIT · VAT · WHT · TP · CGT

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