Nigeria has enacted the Federal Capital Territory (FCT) Internal Revenue Service Act 2015, which provides for the establishment of the FCT Internal Revenue Service (IRS). The FCT IRS is charged with the responsibility of assessing and collecting certain taxes in the FCT, including those under: The Personal Income Tax Act; The Capital Gains Tax Act; The Stamp Duties Act; and The Federal Capital Property Tax Regulations. The law also provides for the establishment of a Tax Appeal Committee to hear disputes between taxpayers and the FCT IRS. No provisions are included in the law concerning a commencement date or a...