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

European Journal of Social Sciences - Volume 2, Number 1 (2006)
Table 2: Nigeria's Major Tax Jurisdictions and Right to Revenue
Types of Tax
Jurisdiction Right to Revenue
Law Administration
and Collection
1. Import duties Federal Federal Federation account
2. Excise duties Federal Federal Federation account
3. Export duties* Federal Federal Federation account
4. Mining rents and royalties Federal Federal Federation account
5. Petroleum profit tax Federal Federal Federation account
6. Companies income tax Federal Federal Federation account
7. Capital gains tax Federal Federal/States States
8. Personal income tax (other than
those listed in 9)
Federal States States
9. Personal income tax: armed forces,
external affairs officers, residents
of the Federal Capital Territory and
Nigerian Police Force
Federal Federal Federal
10. Licences fees on television and Federal
wireless radio
Local Local
11. Stamp duties Federal Federal/States States
12. Capital transfer tax (CTT) Federal States States
13. Value added tax Federal Federal/States Federal/States/Local
14. Pools betting and other betting State
taxes
States States
15. Motor vehicle and drivers licences State States States
16. Entertainment tax State States States
17. Land registration and survey fees State States States/Local
18. Property taxes and rating State Local Local
19. Market and trading licence and State
fees
Local Local
Note: The peculiar status of the Federal Capital Territory has not been taken into
considerationin this table.
Source: Adapted from Anyanwu (1997) p.167.
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