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The Finance Act, 2023

Copy of the Finance Act, 2023

The Finance Act, 2023

Click to download a copy of the Finance Act, 2023

The Finance Act 2023 (FA2023 or the Act), which former President Muhammadu Buhari signed into law on 28 May 2023, introduces significant changes to the existing tax laws and regulatory framework.

The FA2023 seeks to provide support for the funding of the 2023 Budget of Fiscal Consolidation and Transition. This Act amends the relevamt tax, excises and duty statutes in line with the macroeconomic policy reforms of the Federal Government, and makes further provisions in specific laws in connection with the public financial management of the Federation.

Click to download a copy of the Finance Act, 2023

The Act amended the following statutes; Capital Gains Tax Act, Companies Income Tax Act, Customs and Excise Tariff etc. (Consolidated) Act, Personal Income Tax Act, Petroleum Profit Tax Act, Stamp Duty Act, Value Added Tax Act, Tertiary Education Trust Fund (Establishment) Act, Corrupt Practices & Other Related offences Act, Public Procurement Act and Ministry of Finance (Incorporated) Act.

Click to download a copy of the Finance Act, 2023


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