Nigeria (NG)

Jurisdiction Overview

273 *Are annual accounts submitted to a public authority? No
 Data Date: 2016


According to the 2016 Global Forum review, "In Nigeria, partners file personal annual income tax returns, which include their income from partnership and other income in their individual capacity. In case of general and limited partnerships wherein all the partners are non-residents, the partners file tax returns if the partnerships have taxable income in Nigeria. " (GF 2016: 77). Therefore, we consider not all limited partnerships to be obliged to submit annual accounts.


GF 2016: 77