Promoting jobs, protecting people
NATLEX
Database of national labour, social security and related human rights legislation

Nigeria (241) > Education, vocational guidance and training (10)

Name: Education Tax Decree 1993 (Decree No. 7).
Country: Nigeria
Subject(s): Education, vocational guidance and training
Type of legislation: Regulation, Decree, Ordinance
Adopted on: 1993-01-01
Entry into force:
Published on: Federal Government of Nigeria, Decrees, 1993, Vol. 1, Nos 1-75, pp. A65-A69
ISN: NGA-1993-R-59086
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=59086&p_lang=en
Bibliography: Federal Government of Nigeria, Decrees, 1993, Vol. 1, Nos 1-75, pp. A65-A69
Decree on-line Decree on-line International Centre for Nigerian Law in association with The Chambers of E.C.M. Obata, Nigeria PDF of Decree PDF of Decree (consulted on 2005-08-10)
Abstract/Citation: Imposes an education tax on companies registered in Nigeria and establishes an Education Fund into which the tax collected shall be paid. Also establishes a Board of Trustees to manage and administer the Fund for disbursement to federal, state, and local government educational institutions, including secondary and primary schools, and for the restoration, rehabilitation and consolidation of education in Nigeria.

© Copyright and permissions 1996-2014 International Labour Organization (ILO) | Privacy policy | Disclaimer