Tax Clearance Certificates

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The possession of a current tax clearance certificate, when undertaking many business transactions in Nigeria, have over the years being elevated to the conclusiveness that the person in possession of the tax clearance certificate has fully paid his or her taxes for the period indicated in the tax clearance certificate. This Legal Alert examines the relevant legislation and case law to provide you with what the correct possession is under Nigerian Law. Happy reading.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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