The National Revenue Agency (NRA) published a 2018 Handbook on June 28, 2018, regarding corporate income tax with revenue administration document. The Handbook is a useful tool for all NRA customers who want to know the nature, scope and features of CIT implementation.
The Handbook reflects the amendments to the Corporate Income Tax Act (CITA) for 2018, the document being completed by current tax practice. Also an update was made, according to the changes made to other acts regarding the implementation of the CITA.