Nigeria has introduced several tax changes through the Finance Act 2020, which was signed into law on 31 December 2020 and generally applies from 1 January 2021. This includes changes to the Capital Gains Tax Act, Companies Income Tax Act, Personal Income Tax Act, Value Added Tax Act, and others. The main changes are summarized as follows: Capital Gains Tax Act New capital gains tax return and payment deadlines are introduced, providing that every person that disposes of a chargeable asset during the year is required to compute the capital gains tax, file a self-assessment return, and pay the tax...