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EFFECT OF VITAMINS C AND E INTAKE ON BLOOD ... - EuroJournals

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European Journal of Social Sciences - Volume 2, Number 1 (2006)<br />

Appendices<br />

Table 1: Tax Jurisdiction in Nigeria<br />

Federal State Local<br />

1. Import<br />

1. Football, pools and other 1. Rates<br />

2. Excise duties<br />

betting taxes<br />

3. Export duties<br />

2. Entertainment taxes and 2. Tenement rate<br />

4. Mining rents and<br />

estate duties<br />

5. royalties 3. Gift tax<br />

3. Marketing and trading<br />

6. Petroleum profits tax 4. Land tax other than on<br />

licences and fees<br />

7. Companies income tax<br />

agricultural land 4. Motor park duties<br />

8. Capital gains tax (legal 5. Land registration fees<br />

5. Advertisement fees<br />

basis)<br />

6. Capital gains tax<br />

6. Entertainment tax<br />

9. Personal income tax 7. (administration)<br />

7. Radio/television licences<br />

(legal basis)<br />

Personal income tax<br />

Value added tax (VAT) 8. (administration)<br />

Stamp duties<br />

Source: Nigerian Constitutions, Report of the Presidential commission on Revenue Allocation,<br />

1980 and VAT Decree of1993 (and subsequent amendment in 1996). (Quoted by Anyanwu,<br />

1997:166).<br />

61

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