{"id":1506,"date":"2024-06-19T13:36:44","date_gmt":"2024-06-19T13:36:44","guid":{"rendered":"https:\/\/www.adeolaoyinlade.com\/?p=1506"},"modified":"2024-06-19T13:36:56","modified_gmt":"2024-06-19T13:36:56","slug":"%e5%b0%bc%e6%97%a5%e5%88%a9%e4%ba%9a%e9%9d%9e%e5%b1%85%e6%b0%91%e5%85%ac%e5%8f%b8%e7%a8%8e%e6%94%b6%e6%a6%82%e8%a7%88","status":"publish","type":"post","link":"https:\/\/www.adeolaoyinlade.com\/zh\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/","title":{"rendered":"\u5c3c\u65e5\u5229\u4e9a\u975e\u5c45\u6c11\u516c\u53f8\u7a0e\u6536\u6982\u89c8"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u5bfc\u8a00<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c3c\u65e5\u5229\u4e9a\u7684\u516c\u53f8\uff0c\u65e0\u8bba\u662f\u5c45\u6c11\u8fd8\u662f\u975e\u5c45\u6c11\uff0c\u53ea\u8981\u5176\u6536\u5165\u5c5e\u4e8e\u300a\u516c\u53f8\u6536\u5165\u7a0e\u6cd5\u300b\u7684\u5f81\u7a0e\u8303\u56f4\uff0c\u5c31\u5fc5\u987b\u7eb3\u7a0e\u3002\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5c3c\u65e5\u5229\u4e9a\u7a0e\u6cd5\u4e0d\u5bf9\u4f01\u4e1a\u6216\u516c\u53f8\u5206\u652f\u673a\u6784\u7684\u6536\u5165\u514d\u7a0e\u3002\u5c3c\u65e5\u5229\u4e9a\u516c\u53f8\u6309\u5176\u5168\u7403\u6536\u5165\u7eb3\u7a0e\uff0c\u800c\u975e\u5c45\u6c11\u4f01\u4e1a\u5219\u6309\u5176\u5728\u5c3c\u65e5\u5229\u4e9a\u5f00\u5c55\u4e1a\u52a1\u6216\u5546\u4e1a\u6d3b\u52a8\u6240\u8d5a\u53d6\u7684\u5229\u6da6\u5728\u5c3c\u65e5\u5229\u4e9a\u7eb3\u7a0e\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u516c\u53f8\u5728\u5176\u4ed6\u56fd\u5bb6\u7684\u5206\u652f\u673a\u6784\u65e0\u9700\u5728\u5c3c\u65e5\u5229\u4e9a\u7eb3\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5728\u5c3c\u65e5\u5229\u4e9a\u7ecf\u8425\u7684\u4efb\u4f55\u4f01\u4e1a\u6765\u8bf4\uff0c\u4e86\u89e3\u7a0e\u6536\u6cd5\u89c4\u5bf9\u4e8e\u786e\u4fdd\u5408\u89c4\u548c\u9632\u6b62\u4efb\u4f55\u6f5c\u5728\u7684\u6cd5\u5f8b\u95ee\u9898\u81f3\u5173\u91cd\u8981\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u975e\u5c45\u6c11\u516c\u53f8\u7684\u5b9a\u4e49<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u5c45\u6c11\u516c\u53f8\u662f\u6307\u603b\u90e8\u4e0d\u5728\u5c3c\u65e5\u5229\u4e9a\uff0c\u4f46\u5728\u5c3c\u65e5\u5229\u4e9a\u5883\u5185\u8bbe\u6709\u673a\u6784\u5e76\u5f00\u5c55\u4e1a\u52a1\u7684\u516c\u53f8\u3002CITA \u7b2c 105 \u6761\u5c06\u975e\u5c45\u6c11\u516c\u53f8\u5b9a\u4e49\u4e3a\u6839\u636e\u5c3c\u65e5\u5229\u4e9a\u5883\u5916\u4efb\u4f55\u5730\u533a\u6216\u56fd\u5bb6\u7684\u4efb\u4f55\u73b0\u884c\u6cd5\u5f8b\u6210\u7acb\u7684\u4efb\u4f55\u516c\u53f8\u6216\u4f01\u4e1a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u975e\u5c45\u6c11\u516c\u53f8\u672a\u5728\u5c3c\u65e5\u5229\u4e9a\u6ce8\u518c\u6216\u6210\u7acb\uff0c\u4f46\u901a\u8fc7\u5728\u5c3c\u65e5\u5229\u4e9a\u5f00\u5c55\u4e1a\u52a1\u83b7\u5f97\u6536\u5165\u3002\u8fd9\u4e9b\u4f01\u4e1a\u5728\u5c3c\u65e5\u5229\u4e9a\u7684\u4e1a\u52a1\u6240\u4ea7\u751f\u7684\u6536\u5165\u9700\u8981\u7eb3\u7a0e\u3002\u514d\u4e8e\u5728\u5c3c\u65e5\u5229\u4e9a\u6ce8\u518c\u5e76\u4e0d\u5305\u62ec\u5bf9\u975e\u5c45\u6c11\u516c\u53f8\u514d\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u975e\u5c45\u6c11\u516c\u53f8\u7684\u7a0e\u6cd5<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u53f8\u6240\u5f97\u7a0e\u6cd5\u516c\u53f8\u6240\u5f97\u7a0e\u6cd5\u300b\uff08CITA\uff09\u89c4\u5b9a\u4e86\u5c3c\u65e5\u5229\u4e9a\u9488\u5bf9\u975e\u5c45\u6c11\u516c\u53f8\u7684\u7a0e\u6536\u6cd5\u5f8b\u3002\u5728\u5c3c\u65e5\u5229\u4e9a\u5f00\u5c55\u4e1a\u52a1\u4f46\u4e0d\u4f4f\u5728\u5c3c\u65e5\u5229\u4e9a\u7684\u516c\u53f8\u5fc5\u987b\u4e3a\u5176\u5229\u6da6\u7eb3\u7a0e\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u8fd9\u4e9b\u7a0e\u6b3e\u662f\u6839\u636e\u516c\u53f8\u6765\u81ea\u5c3c\u65e5\u5229\u4e9a\u7684\u6536\u5165\u8ba1\u7b97\u7684\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2020 \u5e74\u8d22\u653f\u6cd5\u300b\uff1a2020 \u5e74\u8d22\u653f\u6cd5\u300b\u5bf9\u975e\u5c45\u6c11\u516c\u53f8\u7684\u7a0e\u6536\u95ee\u9898\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u5f3a\u8c03\u4e86\u5728\u5c3c\u65e5\u5229\u4e9a\u62a5\u7a0e\u7684\u5fc5\u8981\u6027\uff0c\u5e76\u5bf9\u4ea7\u751f\u5229\u6da6\u6216\u9700\u7f34\u7eb3\u5c3c\u65e5\u5229\u4e9a\u7a0e\u6b3e\u7684\u5916\u56fd\u516c\u53f8\u7684\u7a0b\u5e8f\u548c\u8981\u6c42\u8fdb\u884c\u4e86\u8bf4\u660e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5c3c\u65e5\u5229\u4e9a\u975e\u5c45\u6c11\u516c\u53f8\u7684\u7eb3\u7a0e\u4e49\u52a1<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5c3c\u65e5\u5229\u4e9a\uff0c\u6240\u6709\u516c\u53f8\uff0c\u4e0d\u8bba\u662f\u5c45\u6c11\u516c\u53f8\u8fd8\u662f\u975e\u5c45\u6c11\u516c\u53f8\uff0c\u5728\u5c3c\u65e5\u5229\u4e9a\u5883\u5185\u8d5a\u53d6\u7684\u6536\u5165\u3001\u6765\u81ea\u5c3c\u65e5\u5229\u4e9a\u7684\u6536\u5165\u3001\u8fdb\u53e3\u5230\u5c3c\u65e5\u5229\u4e9a\u7684\u6536\u5165\u6216\u4ece\u5c3c\u65e5\u5229\u4e9a\u63a5\u6536\u7684\u6536\u5165\u90fd\u5fc5\u987b\u7f34\u7eb3\u516c\u53f8\u6240\u5f97\u7a0e\uff08CIT\uff09\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 13(2)\u6761\u7684\u89c4\u5b9a\uff0c\u975e\u5c45\u6c11\u516c\u53f8\u5728\u6ee1\u8db3\u4ee5\u4e0b\u4efb\u4f55\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\u5747\u5e94\u5728\u5c3c\u65e5\u5229\u4e9a\u7eb3\u7a0e\uff1a&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u975e\u5c45\u6c11\u516c\u53f8\u5728\u5c3c\u65e5\u5229\u4e9a\u6709\u56fa\u5b9a\u57fa\u5730\uff08\u5373\u8425\u4e1a\u5730\uff09\uff0c\u4e14\u5229\u6da6\u5f52\u5c5e\u4e8e\u8be5\u56fa\u5b9a\u57fa\u5730\uff1b<\/li>\n\n\n\n<li>\u975e\u5c45\u6c11\u516c\u53f8\u7ecf\u5e38\u901a\u8fc7\u5728\u5c3c\u65e5\u5229\u4e9a\u7684\u67d0\u4eba\u7ecf\u8425\u8d38\u6613\u6216\u4e1a\u52a1\uff0c\u6216\u5728\u5c3c\u65e5\u5229\u4e9a\u6709\u8d27\u7269\u6216 \u5546\u54c1\u5e93\u5b58\uff0c\u7531\u67d0\u4eba\u4ee3\u8868\u516c\u53f8\u5b9a\u671f\u53d1\u8d27\uff1b<\/li>\n\n\n\n<li>\u975e\u5c45\u6c11\u516c\u53f8\u5728\u5c3c\u65e5\u5229\u4e9a\u6ca1\u6709\u5b9e\u4f53\u5b58\u5728\uff0c\u4f46\u901a\u8fc7\u6570\u5b57\u6d3b\u52a8\u4ece\u5c3c\u65e5\u5229\u4e9a\u83b7\u5f97\u6536\u5165\uff0c\u4e14\u5728\u5c3c \u65e5\u5229\u4e9a\u6709 \"\u91cd\u8981\u7684\u7ecf\u6d4e\u5b58\u5728\"\uff1b<\/li>\n\n\n\n<li>\u975e\u5c45\u6c11\u7684\u8d38\u6613\u6216\u4e1a\u52a1\u6216\u6d3b\u52a8\u6d89\u53ca\u5355\u4e00\u7684\u52d8\u6d4b\u3001\u4ea4\u4ed8\u3001\u5b89\u88c5\u6216\u5efa\u9020\u5408\u540c\uff1b<\/li>\n\n\n\n<li>\u975e\u5c45\u6c11\u7684\u8d38\u6613\u6216\u4e1a\u52a1\u6d89\u53ca\u5411\u5c3c\u65e5\u5229\u4e9a\u5c45\u6c11\u8fdc\u7a0b\u63d0\u4f9b\u6280\u672f\u3001\u7ba1\u7406\u3001\u54a8\u8be2\u6216\u4e13\u4e1a\u670d\u52a1\uff1b<\/li>\n\n\n\n<li>\u516c\u53f8\u4e0e\u5173\u8054\u65b9\u4e4b\u95f4\u7684\u8d38\u6613\u3001\u4e1a\u52a1\u6216\u6d3b\u52a8\u88ab\u89c6\u4e3a\u975e\u516c\u5e73\u4ea4\u6613\u3002\u00a0<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u88ab\u52a8\u6536\u5165<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u975e\u5c45\u6c11\u516c\u53f8\u4ece\u5c3c\u65e5\u5229\u4e9a\u83b7\u5f97\u80a1\u606f\u3001\u5229\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u6216\u79df\u91d1\uff0c\u5219\u5e94\u5728\u5c3c\u65e5\u5229\u4e9a\u7eb3\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u8fc7\uff0c\u5982\u679c\u6709\u6761\u7ea6\u5b89\u6392\uff0c\u4e14\u6536\u5165\u5f52\u5c5e\u4e8e\u975e\u5c45\u6c11\u5728\u5c3c\u65e5\u5229\u4e9a\u7684\u5e38\u8bbe\u673a\u6784\uff0c\u5219\u5c06\u6839\u636e\u7a0e\u52a1\u6761\u7ea6\u7684\u6761\u6b3e\u5f81\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\"\u89c6\u4e3a \"\u6765\u81ea\u5c3c\u65e5\u5229\u4e9a\u7684\u5229\u6da6\u6216\u6536\u5165<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u8003\u8651\u975e\u5c45\u6c11\u516c\u53f8\u7684\u6536\u5165\u6216\u5229\u6da6\u662f\u5426\u6765\u81ea\u5c3c\u65e5\u5229\u4e9a\u65f6\uff0c\u5e94\u8003\u8651\u4ee5\u4e0b\u4e3b\u8981\u56e0\u7d20\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u5728\u5c3c\u65e5\u5229\u4e9a\u6709\u4e00\u4e2a \"\u56fa\u5b9a\u57fa\u5730\"\uff1b<\/li>\n\n\n\n<li>\u901a\u8fc7\u516c\u53f8\u6388\u6743\u7684\u4ee3\u7406\u4eba\u5728\u5c3c\u65e5\u5229\u4e9a\u5f00\u5c55\u5546\u4e1a\u6d3b\u52a8\uff0c(i) \u4ee3\u8868\u516c\u53f8\u5f00\u5c55\u8d38\u6613\u6216\u4e1a\u52a1\uff0c\u6216 (ii) \u4ee3\u8868\u516c\u53f8\u4fdd\u6301\u8d27\u7269\u6216\u5546\u54c1\u7684\u5e93\u5b58\uff1b<\/li>\n\n\n\n<li>\u901a\u8fc7\u6570\u5b57\u6d3b\u52a8\u4ece\u5c3c\u65e5\u5229\u4e9a\u83b7\u5f97\u6536\u5165\uff0c\u4ee5\u81f3\u4e8e\u5728\u5c3c\u65e5\u5229\u4e9a\u62e5\u6709\u91cd\u8981\u7684\u7ecf\u6d4e\u5b58\u5728\uff1b<\/li>\n\n\n\n<li>\u5728\u5c3c\u65e5\u5229\u4e9a\u6267\u884c\u4e00\u4efd\u52d8\u6d4b\u3001\u4ea4\u4ed8\u3001\u5b89\u88c5\u6216\u65bd\u5de5\u5408\u540c\uff1b\u6216<\/li>\n\n\n\n<li>\u4ece\u4e8b\u5411\u5c3c\u65e5\u5229\u4e9a\u5c45\u6c11\u63d0\u4f9b\u6280\u672f\u3001\u7ba1\u7406\u3001\u54a8\u8be2\u6216\u4e13\u4e1a\u670d\u52a1\u7684\u4e1a\u52a1\u3002<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7a0e\u52a1\u6761\u7ea6\u4e2d\u7684\u5e38\u8bbe\u673a\u6784<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c45\u4f4f\u5728\u4e0e\u5c3c\u65e5\u5229\u4e9a\u7b7e\u6709\u7a0e\u52a1\u6761\u7ea6\u7684\u56fd\u5bb6\u7684\u975e\u5c45\u6c11\u516c\u53f8\u5e94\u6839\u636e\u7a0e\u52a1\u6761\u7ea6\u7684\u89c4\u5b9a\u7eb3\u7a0e\u3002\u6839\u636e\u7a0e\u6536\u534f\u5b9a\uff0c\u5c45\u4f4f\u5728\u4e00\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u516c\u53f8\u53ea\u6709\u5728\u53e6\u4e00\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u8bbe\u6709\u5e38\u8bbe\u673a\u6784 (PE)\uff0c\u624d\u6709\u4e49\u52a1\u5728\u8be5\u53f8\u6cd5\u7ba1\u8f96\u533a\u7eb3\u7a0e\u3002\u56e0\u6b64\uff0c\u5982\u679c\u5c3c\u65e5\u5229\u4e9a\u6761\u7ea6\u4f19\u4f34\u7684\u5c45\u6c11\u516c\u53f8\u5728\u5c3c\u65e5\u5229\u4e9a\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\uff0c\u5219\u5e94\u5c31\u8be5\u5e38\u8bbe\u673a\u6784\u5728\u5c3c\u65e5\u5229\u4e9a\u4ea7\u751f\u7684\u5229\u6da6\u5411\u5c3c\u65e5\u5229\u4e9a\u7eb3\u7a0e\u3002\u5728\u7a0e\u6536\u534f\u5b9a\u7684\u60c5\u51b5\u4e0b\uff0c\u975e\u5c45\u6c11\u516c\u53f8\u7684\u4e1a\u52a1\u5229\u6da6\u5728\u6ca1\u6709 PE \u7684\u60c5\u51b5\u4e0b\u65e0\u9700\u5728\u5c3c\u65e5\u5229\u4e9a\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002\u5728\u5c3c\u65e5\u5229\u4e9a\u5e94\u7eb3\u7a0e\u7684 PE \u5229\u6da6\u5c06\u6839\u636e\u76f8\u5173\u7a0e\u52a1\u6761\u7ea6\u4e2d\u7684\u5f52\u5c5e\u89c4\u5219\u786e\u5b9a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u975e\u5c45\u6c11\u7533\u62a5\u548c\u7f34\u7a0e<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 55 \u6761\u548c\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 41 \u6761\u8981\u6c42 \"\u6bcf\u4e2a\u4eba\"\uff08\u5305\u62ec\u5728\u5c3c\u65e5\u5229 \u4e9a\u65e0\u9700\u7eb3\u7a0e\u7684\u4eba\u6216\u514d\u4e8e\u6ce8\u518c\u7684\u516c\u53f8\uff09\u63d0\u4ea4\u81ea\u6211\u8bc4\u4f30\u62a5\u7a0e\u8868\u3002\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u8981\u6c42\u4e0e\u4e2a\u4eba\u5728\u5c3c\u65e5\u5229\u4e9a\u7684\u7eb3\u7a0e\u5730\u4f4d\u65e0\u5173\u3002\u4f8b\u5982\uff0c\u83b7\u5f97\u6240\u5f97\u7a0e\u8c41\u514d\u7684\u516c\u53f8\u6216\u5728\u5c3c\u65e5\u5229\u4e9a\u7ecf\u8425\u7684\u975e\u5c45\u6c11\u516c\u53f8\u4ecd\u9700\u5728\u6bcf\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u65e0\u8bba\u7a0e\u52a1\u5c40\u662f\u5426\u53d1\u51fa\u901a\u77e5\u3002\u6240\u5f97\u7a0e\u8bc4\u4f30\u4ee5\u4ea4\u6613\u8d27\u5e01\u8fdb\u884c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636e\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u4e0d\u63d0\u4ea4\u62a5\u7a0e\u8868\u5373\u6784\u6210\u72af\u7f6a\u5e76\u5c06\u53d7\u5230\u5904\u7f5a\u3002\u76f8\u5173\u7a0e\u52a1\u673a\u5173\u53ef\u6307\u5b9a\u4efb\u4f55\u4eba\u4f5c\u4e3a\u4ee3\u7406\u4eba\uff0c\u4ee5\u8ffd\u7f34\u5e94\u7f34\u7a0e\u6b3e\uff0c\u5305\u62ec\u7f5a\u6b3e\u3002\u88ab\u6307\u5b9a\u7684\u4ee3\u7406\u4eba\u5fc5\u987b\u4ece\u5e94\u4ed8\u7ed9\u7eb3\u7a0e\u4eba\u7684\u4efb\u4f55\u6b3e\u9879\u4e2d\u6263\u7559\u5e94\u7f34\u7a0e\u6b3e\uff0c\u5e76\u5c06\u5176\u6c47\u81f3\u76f8\u5173\u7a0e\u52a1\u673a\u5173\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u975e\u5c45\u6c11\u516c\u53f8\u514d\u7a0e<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u884c\u7a0e\u6cd5\u3001\u4ea4\u6613\u7684\u7279\u6b8a\u6027\u4ee5\u53ca\u76f8\u5173\u56fd\u5bb6\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a\u51b3\u5b9a\u4e86\u5982\u4f55\u5bf9\u5f85\u5c3c\u65e5\u5229\u4e9a\u7684\u975e\u5c45\u6c11\u516c\u53f8\u4ee5\u53ca\u7ed9\u4e88\u4ed6\u4eec\u54ea\u4e9b\u8c41\u514d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u6761\u4ef6\u53ef\u80fd\u9002\u7528\u4e8e\u975e\u5c45\u6c11\u516c\u53f8\u7684\u514d\u7a0e\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">- \u65e0\u5e38\u8bbe\u673a\u6784\uff1a\u5982\u679c\u975e\u5c45\u6c11\u516c\u53f8\u5728\u5c3c\u65e5\u5229\u4e9a\u6ca1\u6709\u56fa\u5b9a\u57fa\u5730\u6216\u5e38\u8bbe\u673a\u6784\uff0c\u5219\u53ef\u80fd\u65e0\u9700\u7eb3\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">- \u7a0e\u52a1\u6761\u7ea6\uff1a\u9632\u6b62\u53cc\u91cd\u5f81\u7a0e\u7684\u89c4\u5b9a\u7ecf\u5e38\u89c1\u8bf8\u4e8e\u56fd\u5bb6\u95f4\u7684\u53cc\u8fb9\u7a0e\u52a1\u6761\u7ea6\u3002\u6839\u636e\u8fd9\u4e9b\u6761\u7ea6\uff0c\u975e\u5c45\u6c11\u516c\u53f8\u83b7\u5f97\u7684\u67d0\u4e9b\u5f62\u5f0f\u7684\u6536\u5165\u53ef\u4ee5\u4eab\u53d7\u514d\u7a0e\u6216\u964d\u4f4e\u7a0e\u7387\u7684\u5f85\u9047\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">- \u6709\u9650\u7684\u671f\u9650\u548c\u6d3b\u52a8\uff1a\u975e\u5c45\u6c11\u516c\u53f8\u53ef\u6839\u636e\u4ea4\u6613\u6216\u5546\u4e1a\u6d3b\u52a8\u7684\u65f6\u95f4\u8303\u56f4\u514d\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">- \u4e3b\u6743\u8d22\u5bcc\u57fa\u91d1\u548c\u5916\u4ea4\u5b9e\u4f53\uff1a\u6839\u636e\u67d0\u4e9b\u56fd\u9645\u534f\u8bae\uff0c\u7b26\u5408\u5916\u4ea4\u4f01\u4e1a\u6216\u4e3b\u6743\u8d22\u5bcc\u57fa\u91d1\u6761\u4ef6\u7684\u975e\u5c45\u6c11\u516c\u53f8\u53ef\u4ee5\u514d\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8bc4\u4f30\u4e0e\u5408\u89c4<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eba\u5458\u66f4\u66ff\u8bc4\u4f30<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8054\u90a6\u7a0e\u52a1\u5c40\uff08FIRS\uff09\u53ef\u5bf9\u975e\u5c45\u6c11\u516c\u53f8\u7684\u8425\u4e1a\u989d\u5f81\u7a0e\uff0c\u5c06\u8425\u4e1a\u989d\u7684\u4e00\u5b9a\u767e\u5206\u6bd4\u89c6\u4e3a\u5229\u6da6\uff0c\u6309 30% \u7a0e\u7387\u5f81\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u62a5\u7a0e\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5c3c\u65e5\u5229\u4e9a\u6709\u91cd\u8981\u7ecf\u6d4e\u5b58\u5728\uff08SEP\uff09\u7684\u975e\u5c45\u6c11\u516c\u53f8\u5fc5\u987b\u8fdb\u884c\u6240\u5f97\u7a0e\u767b\u8bb0\uff0c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff0c\u786e\u5b9a\u5c3c\u65e5\u5229\u4e9a\u6d3b\u52a8\u7684\u5229\u6da6\uff0c\u5e76\u5411 FIRS \u63d0\u4ea4\u5e74\u5ea6\u62a5\u7a0e\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ecf\u300a2020 \u5e74\u8d22\u653f\u6cd5\u300b\u4fee\u8ba2\u7684\u300a\u516c\u53f8\u6240\u5f97\u7a0e\u6cd5\u300b\uff08CITA\uff09\u7b2c 55 \u6761\u89c4\u5b9a\u4e86\u5728\u5c3c\u65e5\u5229\u4e9a\u83b7\u5f97\u5229\u6da6\u6216\u4ee5\u5176\u4ed6\u65b9\u5f0f\u5e94\u7eb3\u7a0e\u7684\u5916\u56fd\u516c\u53f8\u5411\u5c3c\u65e5\u5229\u4e9a\u7a0e\u52a1\u673a\u5173\u62a5\u7a0e\u7684\u5177\u4f53\u7a0b\u5e8f\u548c\u8981\u6c42\u30022020 \u5e74\u8d22\u653f\u6cd5\u300b\u4fee\u6b63\u6848\u8fd8\u6d88\u9664\u4e86\u6cd5\u5f8b\u4e2d\u7684\u6a21\u7cca\u4e4b\u5904\uff0c\u5f3a\u8c03\u975e\u5c45\u6c11\u516c\u53f8\u6709\u4e49\u52a1\u6309\u7167\u8054\u90a6\u7a0e\u52a1\u5c40\u89c4\u5b9a\u7684\u683c\u5f0f\u548c\u65b9\u5f0f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u5355\u3002\u6839\u636e\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7684\u89c4\u5b9a\uff0c\u975e\u5c45\u6c11\u516c\u53f8\u5fc5\u987b\u901a\u8fc7\u63d0\u4ea4\u4ee5\u4e0b\u6750\u6599\u5728\u5c3c\u65e5\u5229\u4e9a\u8fdb\u884c\u7eb3\u7a0e\u7533\u62a5\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u7ecf\u5c3c\u65e5\u5229\u4e9a\u72ec\u7acb\u7279\u8bb8\u4f1a\u8ba1\u5e08\u6216\u6ce8\u518c\u4f1a\u8ba1\u5e08\u8bc1\u660e\u7684\u516c\u53f8\u5b8c\u6574\u7684\u5df2\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u548c\u516c\u53f8\u5c3c\u65e5\u5229\u4e9a\u4e1a\u52a1\u7684\u8d22\u52a1\u62a5\u8868\uff1b<\/li>\n\n\n\n<li>\u6839\u636e\u516c\u53f8\u5728\u5c3c\u65e5\u5229\u4e9a\u4e1a\u52a1\u7684\u5229\u6da6\u8ba1\u7b97\u7a0e\u6b3e\uff1b<\/li>\n\n\n\n<li>\u4e00\u4efd\u771f\u5b9e\u65e0\u8bef\u7684\u4e66\u9762\u58f0\u660e\uff0c\u5305\u542b\u5c3c\u65e5\u5229\u4e9a\u5883\u5185\u6bcf\u4e2a\u6765\u6e90\u7684\u5229\u6da6\u989d\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li>\u586b\u5199\u5b8c\u6574\u7684\u516c\u53f8\u6240\u5f97\u7a0e\u81ea\u6211\u8bc4\u4f30\u8868\u3002<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u662f\uff0c\u5982\u679c\u9884\u6263\u7a0e\uff08WHT\uff09\u662f\u5916\u56fd\u516c\u53f8\u6240\u6709\u4ea4\u6613\u7684\u6700\u7ec8\u7a0e\u79cd\uff0c\u5219\u8be5\u516c\u53f8\u6ca1\u6709\u4e49\u52a1\u5728\u5c3c\u65e5\u5229\u4e9a\u63d0\u4ea4\u8be5\u5e74\u5ea6\u7684\u516c\u53f8\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u91cd\u8981\u7ecf\u6d4e\u5b58\u5728\uff08SEP\uff09\u89c4\u5219<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ecf\u300a\u8d22\u653f\u6cd5\u300b\u7b2c 4 \u6761\u4fee\u8ba2\u7684\u300a\u516c\u53f8\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 13(2)(c)\u3001(e)\u548c(4)\u6761\u89c4\u5b9a\uff0c\u5c3c\u65e5\u5229\u4e9a\u516c\u53f8\u4ee5\u5916\u7684\u516c\u53f8\u4ece\u4efb\u4f55\u8d38\u6613\u6216\u4e1a\u52a1\u4e2d\u83b7\u5f97\u7684\u5229\u6da6\u5e94\u88ab\u89c6\u4e3a\u5728\u5c3c\u65e5\u5229\u4e9a \"\u884d\u751f \"\u6216 \"\u5e94\u7a0e\"\u30022019 \u5e74\u8d22\u653f\u6cd5\u6269\u5927\u4e86 SEP \u6240\u6db5\u76d6\u7684\u670d\u52a1\u8303\u56f4\uff0c\u5c06\u4ece\u4e8b\u7535\u5b50\u5546\u52a1\uff08\u5305\u62ec\u5728\u7ebf\u652f\u4ed8\u5e73\u53f0\uff09\u7684\u516c\u53f8\u7eb3\u5165\u5176\u4e2d\uff1b\u5728\u5c3c\u65e5\u5229\u4e9a\u63d0\u4f9b\u6280\u672f\u3001\u7ba1\u7406\u3001\u54a8\u8be2\u6216\u4e13\u4e1a\u670d\u52a1\u3002\u8fd9\u4e9b\u6d3b\u52a8\u5e94\u6839\u636e SEP \u89c4\u5219\u5728\u5c3c\u65e5\u5229\u4e9a\u7eb3\u7a0e\u30022020 \u5e74\u300a\u516c\u53f8\u6240\u5f97\u7a0e\uff08\u91cd\u8981\u7ecf\u6d4e\u5b58\u5728\uff09\u4ee4\u300b\u9664\u5176\u4ed6\u5916\u89c4\u5b9a\u4e86\u786e\u5b9a\u5177\u6709\u91cd\u8981\u7ecf\u6d4e\u5b58\u5728\u7684\u975e\u5c45\u6c11\u516c\u53f8\u7684\u6807\u51c6\u3002\u516c\u53f8\u6240\u5f97\u7a0e\uff08\u91cd\u8981\u7ecf\u6d4e\u5b58\u5728\uff09\u4ee4\u300b\u89c4\u5b9a\uff0c\u5982\u679c\u975e\u5c3c\u65e5\u5229\u4e9a\u516c\u53f8\u7684\u603b\u8425\u4e1a\u989d\u6216\u6536\u5165\u8d85\u8fc7 2,500 \u4e07\u82f1\u9551\u6216\u7b49\u503c\u7684\u5176\u4ed6\u8d27\u5e01\uff0c\u5219\u8be5\u516c\u53f8\u5728\u5c3c\u65e5\u5229\u4e9a\u5177\u6709\u91cd\u8981\u7ecf\u6d4e\u5b58\u5728\u3002&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u610f\u5473\u7740\uff0c\u62e5\u6709 SEP \u7684\u975e\u5c45\u6c11\u516c\u53f8\u5fc5\u987b\u8fdb\u884c\u6240\u5f97\u7a0e\u767b\u8bb0\uff0c\u5c31\u4ece\u5c3c\u65e5\u5229\u4e9a\u4ea7\u751f\u7684\u6536\u5165\u7f16\u5236\u8d22\u52a1\u62a5\u8868\uff1b\u786e\u5b9a\u5176\u5728\u5c3c\u65e5\u5229\u4e9a\u7684\u6d3b\u52a8\u6240\u4ea7\u751f\u7684\u5229\u6da6\uff0c\u5e76\u6309\u7167 CITA \u7684\u89c4\u5b9a\u5411\u8054\u90a6\u7a0e\u52a1\u5c40\u63d0\u4ea4\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u6b64\u5916\uff0c\u4e0e\u975e\u5c45\u6c11\u516c\u53f8\u8fdb\u884c\u4ea4\u6613\u7684\u5c3c\u65e5\u5229\u4e9a\u516c\u53f8\u5fc5\u987b\u4ece\u4e3a\u975e\u5c3c\u65e5\u5229\u4e9a\u516c\u53f8\u63d0\u4f9b\u7684\u670d\u52a1\u6240\u652f\u4ed8\u7684\u6b3e\u9879\u4e2d\u6263\u9664\u9884\u6263\u7a0e\uff08\"WHT\"\uff09\uff0c\u5e76\u5c06\u5176\u6c47\u81f3\u8054\u90a6\u7a0e\u52a1\u5c40\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c3c\u65e5\u5229\u4e9a\u4e0e\u4e00\u4e9b\u56fd\u5bb6\u7b7e\u8ba2\u4e86\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff0c\u4ee5\u9632\u6b62\u5bf9\u975e\u5c45\u6c11\u516c\u53f8\u83b7\u5f97\u7684\u6536\u5165\u91cd\u590d\u7eb3\u7a0e\u3002\u8fd9\u4e9b\u534f\u5b9a\u4fdd\u8bc1\u540c\u4e00\u6536\u5165\u4e0d\u4f1a\u88ab\u91cd\u590d\u5f81\u7a0e\uff0c\u5373\u5728\u5c3c\u65e5\u5229\u4e9a\u5f81\u7a0e\u4e00\u6b21\uff0c\u5728\u4e1a\u52a1\u6765\u6e90\u56fd\u518d\u5f81\u7a0e\u4e00\u6b21\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7ed3\u8bba<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u5c3c\u65e5\u5229\u4e9a\u8fd0\u8425\u7684\u975e\u5c45\u6c11\u516c\u53f8\u6709\u8d23\u4efb\u4e3a\u5176\u5728\u5c3c\u65e5\u5229\u4e9a\u5883\u5185\u8fd0\u8425\u6240\u4ea7\u751f\u7684\u5229\u6da6\u7eb3\u7a0e\u3002\u516c\u53f8\u6240\u5f97\u7a0e\u6cd5\u300b\u53ca\u5176\u4fee\u6b63\u6848\u89c4\u5b9a\u4e86\u8fd9\u4e9b\u516c\u53f8\u7684\u7eb3\u7a0e\u4e49\u52a1\u3001\u514d\u7a0e\u3001\u8425\u4e1a\u989d\u8bc4\u4f30\u548c\u5408\u89c4\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4efb\u4f55\u5e0c\u671b\u5728\u5c3c\u65e5\u5229\u4e9a\u5f00\u5c55\u4e1a\u52a1\u7684\u4f01\u4e1a\u90fd\u5fc5\u987b\u4e86\u89e3\u8be5\u56fd\u5bf9\u975e\u5c45\u6c11\u516c\u53f8\u7684\u7a0e\u6536\u89c4\u5b9a\u3002\u516c\u53f8\u53ef\u4ee5\u901a\u8fc7\u9075\u5b88\u5c3c\u65e5\u5229\u4e9a\u7a0e\u52a1\u673a\u5173\u53d1\u5e03\u7684\u89c4\u5219\u548c\u51c6\u5219\u6765\u786e\u4fdd\u5408\u89c4\u6027\u5e76\u907f\u514d\u627f\u62c5\u6cd5\u5f8b\u540e\u679c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6ce8\uff1a\u672c\u6587\u5185\u5bb9\u65e8\u5728\u4e3a\u76f8\u5173\u4e3b\u9898\u63d0\u4f9b\u4e00\u822c\u6027\u6307\u5bfc\u3002\u6709\u5173\u60a8\u7684\u5177\u4f53\u60c5\u51b5\uff0c\u8bf7\u54a8\u8be2\u4e13\u5bb6\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f5c\u8005\uff1aAdeola Oyinlade &amp; Co.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Adeola Oyinlade &amp; Co.\u662f\u5c3c\u65e5\u5229\u4e9a\u4e00\u5bb6\u63d0\u4f9b\u5168\u65b9\u4f4d\u670d\u52a1\u7684\u5f8b\u5e08\u4e8b\u52a1\u6240\uff0c\u4e3a\u5c3c\u65e5\u5229\u4e9a\u672c\u5730\u548c\u5916\u56fd\u5ba2\u6237\u63d0\u4f9b\u7a0e\u52a1\u76f8\u5173\u4e8b\u5b9c\u7684\u5e2e\u52a9\u548c\u54a8\u8be2\u3002<\/em><\/strong><strong>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u9700\u8981\u5e2e\u52a9\uff1f\u8bf7\u901a\u8fc7\u4ee5\u4e0b\u65b9\u5f0f\u8054\u7cfb\u6211\u4eec\uff1a<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u7535\u5b50\u90ae\u4ef6\uff1a&nbsp;<\/em><\/strong><a href=\"mailto:info@adeolaoyinlade.com\"><strong>info@adeolaoyinlade.com<\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>\u624b\u673a\uff1a +234 803 826 7683 \/ +234 802 686 0247+234 803 826 7683 \/ +234 802 686 0247<\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction A company in Nigeria, whether resident or non-resident, is subject to taxation if its income falls within the scope of the Companies Incomes Tax Act. It is important to note that Nigerian tax laws do not exempt the income of a branch of a business or company from taxation. While a Nigerian company is [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1507,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1506","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>An Overview of the Taxation of Non-Resident Companies in Nigeria - Adeola Oyinlade &amp; Co<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.adeolaoyinlade.com\/zh\/\u5c3c\u65e5\u5229\u4e9a\u975e\u5c45\u6c11\u516c\u53f8\u7a0e\u6536\u6982\u89c8\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"An Overview of the Taxation of Non-Resident Companies in Nigeria - Adeola Oyinlade &amp; Co\" \/>\n<meta property=\"og:description\" content=\"Introduction A company in Nigeria, whether resident or non-resident, is subject to taxation if its income falls within the scope of the Companies Incomes Tax Act. It is important to note that Nigerian tax laws do not exempt the income of a branch of a business or company from taxation. While a Nigerian company is [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.adeolaoyinlade.com\/zh\/\u5c3c\u65e5\u5229\u4e9a\u975e\u5c45\u6c11\u516c\u53f8\u7a0e\u6536\u6982\u89c8\/\" \/>\n<meta property=\"og:site_name\" content=\"Adeola Oyinlade &amp; Co\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AdeolaOyinladeandco\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-19T13:36:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-19T13:36:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.adeolaoyinlade.com\/wp-content\/uploads\/2024\/06\/reading-glasses-piles-coins-high-view-1030x687.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1030\" \/>\n\t<meta property=\"og:image:height\" content=\"687\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Adeola Oyinlade\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@adeolaoyinlade_\" \/>\n<meta name=\"twitter:site\" content=\"@adeolaoyinlade_\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Adeola Oyinlade\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/\"},\"author\":{\"name\":\"Adeola Oyinlade\",\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/#\\\/schema\\\/person\\\/1f77514193fb8f6f11152171ecfedf11\"},\"headline\":\"An Overview of the Taxation of Non-Resident Companies in Nigeria\",\"datePublished\":\"2024-06-19T13:36:44+00:00\",\"dateModified\":\"2024-06-19T13:36:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/\"},\"wordCount\":1890,\"publisher\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/reading-glasses-piles-coins-high-view-scaled.jpg\",\"articleSection\":[\"Articles\"],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/\",\"url\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/\",\"name\":\"An Overview of the Taxation of Non-Resident Companies in Nigeria - Adeola Oyinlade &amp; Co\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/reading-glasses-piles-coins-high-view-scaled.jpg\",\"datePublished\":\"2024-06-19T13:36:44+00:00\",\"dateModified\":\"2024-06-19T13:36:56+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/reading-glasses-piles-coins-high-view-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/reading-glasses-piles-coins-high-view-scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"Image by freepik\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"An Overview of the Taxation of Non-Resident Companies in Nigeria\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/#website\",\"url\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/\",\"name\":\"Adeola Oyinlade &amp; Co\",\"description\":\"Nigeria&#039;s Full-service Law Firm\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/#organization\",\"name\":\"Adeola Oyinlade & Co\",\"url\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/logo-1.png\",\"contentUrl\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/logo-1.png\",\"width\":324,\"height\":104,\"caption\":\"Adeola Oyinlade & Co\"},\"image\":{\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/AdeolaOyinladeandco\",\"https:\\\/\\\/x.com\\\/adeolaoyinlade_\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/adeolaoyinlade\",\"https:\\\/\\\/instagram.com\\\/adeolaoyinladeco\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/#\\\/schema\\\/person\\\/1f77514193fb8f6f11152171ecfedf11\",\"name\":\"Adeola Oyinlade\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/52e9ce4006bc182fec4f5001af38c4b2bcfa86c41fa20a80bf33f6f6f16a24d4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/52e9ce4006bc182fec4f5001af38c4b2bcfa86c41fa20a80bf33f6f6f16a24d4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/52e9ce4006bc182fec4f5001af38c4b2bcfa86c41fa20a80bf33f6f6f16a24d4?s=96&d=mm&r=g\",\"caption\":\"Adeola Oyinlade\"},\"description\":\"Adeola Oyinlade advises a wide range of national and foreign clients and heads the firm\u2019s Taxation, Intellectual Property, Corporate\\\/Commercial and Company Secretarial Practice Groups. He has advised several companies, intergovernmental organizations, foreign governments\u2019 agencies, multinationals, financial institutions, universities, international charities, and technology companies and a vast range of manufacturers in over a decade. He also serves clients from individual through small businesses to public and private companies, foreign law firms and international consultancy firms while providing litigation, advisory and other support services. Adeola is the Senior Partner of Adeola Oyinlade &amp; Co, a leading law firm known for providing competent, innovative, cost-effective and well-timed responsive services from the commercial hub of Lagos. He has received several national and global recognitions in his human rights work including the 2018 International Bar Association (IBA) Human Rights Lawyer of the Year in Rome, Italy and the 2021 American Bar Association (ABA) International Human Rights Award in Chicago, United States. He has drafted several shareholders and joint venture agreements and regularly advises on multinational and Nigerian companies\u2019 tax issues, corporate structures, shareholder rights and other corporate governance related issues.\",\"url\":\"https:\\\/\\\/www.adeolaoyinlade.com\\\/zh\\\/author\\\/adeolaoyinlade\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u5c3c\u65e5\u5229\u4e9a\u975e\u5c45\u6c11\u516c\u53f8\u7a0e\u52a1\u6982\u89c8 - Adeola Oyinlade &amp; Co","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.adeolaoyinlade.com\/zh\/\u5c3c\u65e5\u5229\u4e9a\u975e\u5c45\u6c11\u516c\u53f8\u7a0e\u6536\u6982\u89c8\/","og_locale":"zh_CN","og_type":"article","og_title":"An Overview of the Taxation of Non-Resident Companies in Nigeria - Adeola Oyinlade &amp; Co","og_description":"Introduction A company in Nigeria, whether resident or non-resident, is subject to taxation if its income falls within the scope of the Companies Incomes Tax Act. It is important to note that Nigerian tax laws do not exempt the income of a branch of a business or company from taxation. While a Nigerian company is [&hellip;]","og_url":"https:\/\/www.adeolaoyinlade.com\/zh\/\u5c3c\u65e5\u5229\u4e9a\u975e\u5c45\u6c11\u516c\u53f8\u7a0e\u6536\u6982\u89c8\/","og_site_name":"Adeola Oyinlade &amp; Co","article_publisher":"https:\/\/www.facebook.com\/AdeolaOyinladeandco","article_published_time":"2024-06-19T13:36:44+00:00","article_modified_time":"2024-06-19T13:36:56+00:00","og_image":[{"width":1030,"height":687,"url":"https:\/\/www.adeolaoyinlade.com\/wp-content\/uploads\/2024\/06\/reading-glasses-piles-coins-high-view-1030x687.jpg","type":"image\/jpeg"}],"author":"Adeola Oyinlade","twitter_card":"summary_large_image","twitter_creator":"@adeolaoyinlade_","twitter_site":"@adeolaoyinlade_","twitter_misc":{"\u4f5c\u8005":"Adeola Oyinlade","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"9 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/#article","isPartOf":{"@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/"},"author":{"name":"Adeola Oyinlade","@id":"https:\/\/www.adeolaoyinlade.com\/#\/schema\/person\/1f77514193fb8f6f11152171ecfedf11"},"headline":"An Overview of the Taxation of Non-Resident Companies in Nigeria","datePublished":"2024-06-19T13:36:44+00:00","dateModified":"2024-06-19T13:36:56+00:00","mainEntityOfPage":{"@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/"},"wordCount":1890,"publisher":{"@id":"https:\/\/www.adeolaoyinlade.com\/#organization"},"image":{"@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/#primaryimage"},"thumbnailUrl":"https:\/\/www.adeolaoyinlade.com\/wp-content\/uploads\/2024\/06\/reading-glasses-piles-coins-high-view-scaled.jpg","articleSection":["Articles"],"inLanguage":"zh-Hans"},{"@type":"WebPage","@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/","url":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/","name":"\u5c3c\u65e5\u5229\u4e9a\u975e\u5c45\u6c11\u516c\u53f8\u7a0e\u52a1\u6982\u89c8 - Adeola Oyinlade &amp; Co","isPartOf":{"@id":"https:\/\/www.adeolaoyinlade.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/#primaryimage"},"image":{"@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/#primaryimage"},"thumbnailUrl":"https:\/\/www.adeolaoyinlade.com\/wp-content\/uploads\/2024\/06\/reading-glasses-piles-coins-high-view-scaled.jpg","datePublished":"2024-06-19T13:36:44+00:00","dateModified":"2024-06-19T13:36:56+00:00","breadcrumb":{"@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/#primaryimage","url":"https:\/\/www.adeolaoyinlade.com\/wp-content\/uploads\/2024\/06\/reading-glasses-piles-coins-high-view-scaled.jpg","contentUrl":"https:\/\/www.adeolaoyinlade.com\/wp-content\/uploads\/2024\/06\/reading-glasses-piles-coins-high-view-scaled.jpg","width":2560,"height":1707,"caption":"Image by freepik"},{"@type":"BreadcrumbList","@id":"https:\/\/www.adeolaoyinlade.com\/an-overview-of-the-taxation-of-non-resident-companies-in-nigeria\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.adeolaoyinlade.com\/home\/"},{"@type":"ListItem","position":2,"name":"An Overview of the Taxation of Non-Resident Companies in Nigeria"}]},{"@type":"WebSite","@id":"https:\/\/www.adeolaoyinlade.com\/#website","url":"https:\/\/www.adeolaoyinlade.com\/","name":"\u963f\u5fb7\u5965\u62c9-\u5965\u56e0\u62c9\u5fb7\u5f8b\u5e08\u4e8b\u52a1\u6240","description":"\u5c3c\u65e5\u5229\u4e9a\u63d0\u4f9b\u5168\u65b9\u4f4d\u670d\u52a1\u7684\u5f8b\u5e08\u4e8b\u52a1\u6240","publisher":{"@id":"https:\/\/www.adeolaoyinlade.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.adeolaoyinlade.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/www.adeolaoyinlade.com\/#organization","name":"Adeola Oyinlade &amp; Co","url":"https:\/\/www.adeolaoyinlade.com\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/www.adeolaoyinlade.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.adeolaoyinlade.com\/wp-content\/uploads\/2021\/09\/logo-1.png","contentUrl":"https:\/\/www.adeolaoyinlade.com\/wp-content\/uploads\/2021\/09\/logo-1.png","width":324,"height":104,"caption":"Adeola Oyinlade & Co"},"image":{"@id":"https:\/\/www.adeolaoyinlade.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AdeolaOyinladeandco","https:\/\/x.com\/adeolaoyinlade_","https:\/\/www.linkedin.com\/company\/adeolaoyinlade","https:\/\/instagram.com\/adeolaoyinladeco"]},{"@type":"Person","@id":"https:\/\/www.adeolaoyinlade.com\/#\/schema\/person\/1f77514193fb8f6f11152171ecfedf11","name":"\u963f\u5fb7\u5965\u62c9-\u5965\u56e0\u62c9\u5fb7","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/secure.gravatar.com\/avatar\/52e9ce4006bc182fec4f5001af38c4b2bcfa86c41fa20a80bf33f6f6f16a24d4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/52e9ce4006bc182fec4f5001af38c4b2bcfa86c41fa20a80bf33f6f6f16a24d4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/52e9ce4006bc182fec4f5001af38c4b2bcfa86c41fa20a80bf33f6f6f16a24d4?s=96&d=mm&r=g","caption":"Adeola Oyinlade"},"description":"Adeola Oyinlade \u4e3a\u4f17\u591a\u56fd\u5185\u5916\u5ba2\u6237\u63d0\u4f9b\u54a8\u8be2\u670d\u52a1\uff0c\u662f\u516c\u53f8\u7a0e\u52a1\u3001\u77e5\u8bc6\u4ea7\u6743\u3001\u516c\u53f8\/\u5546\u4e1a\u548c\u516c\u53f8\u79d8\u4e66\u4e1a\u52a1\u90e8\u7684\u8d1f\u8d23\u4eba\u3002\u5341\u591a\u5e74\u6765\uff0c\u4ed6\u66fe\u4e3a\u591a\u5bb6\u516c\u53f8\u3001\u653f\u5e9c\u95f4\u7ec4\u7ec7\u3001\u5916\u56fd\u653f\u5e9c\u673a\u6784\u3001\u8de8\u56fd\u516c\u53f8\u3001\u91d1\u878d\u673a\u6784\u3001\u5927\u5b66\u3001\u56fd\u9645\u6148\u5584\u673a\u6784\u3001\u6280\u672f\u516c\u53f8\u548c\u4f17\u591a\u5236\u9020\u5546\u63d0\u4f9b\u54a8\u8be2\u670d\u52a1\u3002\u4ed6\u8fd8\u4e3a\u4ece\u4e2a\u4eba\u5230\u5c0f\u578b\u4f01\u4e1a\uff0c\u518d\u5230\u516c\u5171\u548c\u79c1\u8425\u516c\u53f8\u3001\u5916\u56fd\u5f8b\u5e08\u4e8b\u52a1\u6240\u548c\u56fd\u9645\u54a8\u8be2\u516c\u53f8\u7684\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\uff0c\u540c\u65f6\u63d0\u4f9b\u8bc9\u8bbc\u3001\u54a8\u8be2\u548c\u5176\u4ed6\u652f\u6301\u670d\u52a1\u3002Adeola \u662f Adeola Oyinlade &amp; Co \u5f8b\u5e08\u4e8b\u52a1\u6240\u7684\u9ad8\u7ea7\u5408\u4f19\u4eba\uff0c\u8be5\u4e8b\u52a1\u6240\u662f\u4e00\u5bb6\u9886\u5148\u7684\u5f8b\u5e08\u4e8b\u52a1\u6240\uff0c\u4ee5\u5728\u62c9\u5404\u65af\u5546\u4e1a\u4e2d\u5fc3\u63d0\u4f9b\u79f0\u804c\u3001\u521b\u65b0\u3001\u5177\u6709\u6210\u672c\u6548\u76ca\u548c\u53ca\u65f6\u54cd\u5e94\u7684\u670d\u52a1\u800c\u95fb\u540d\u3002\u4ed6\u7684\u4eba\u6743\u5de5\u4f5c\u66fe\u591a\u6b21\u83b7\u5f97\u56fd\u5bb6\u548c\u5168\u7403\u8868\u5f70\uff0c\u5305\u62ec\u5728\u610f\u5927\u5229\u7f57\u9a6c\u83b7\u5f97 2018 \u5e74\u56fd\u9645\u5f8b\u5e08\u534f\u4f1a\uff08IBA\uff09\u5e74\u5ea6\u4eba\u6743\u5f8b\u5e08\u5956\uff0c\u4ee5\u53ca\u5728\u7f8e\u56fd\u829d\u52a0\u54e5\u83b7\u5f97 2021 \u5e74\u7f8e\u56fd\u5f8b\u5e08\u534f\u4f1a\uff08ABA\uff09\u56fd\u9645\u4eba\u6743\u5956\u3002\u4ed6\u8d77\u8349\u4e86\u591a\u4efd\u80a1\u4e1c\u548c\u5408\u8d44\u4f01\u4e1a\u534f\u8bae\uff0c\u5e76\u7ecf\u5e38\u5c31\u8de8\u56fd\u516c\u53f8\u548c\u5c3c\u65e5\u5229\u4e9a\u516c\u53f8\u7684\u7a0e\u52a1\u95ee\u9898\u3001\u516c\u53f8\u7ed3\u6784\u3001\u80a1\u4e1c\u6743\u5229\u548c\u5176\u4ed6\u516c\u53f8\u6cbb\u7406\u76f8\u5173\u95ee\u9898\u63d0\u4f9b\u54a8\u8be2\u3002","url":"https:\/\/www.adeolaoyinlade.com\/zh\/author\/adeolaoyinlade\/"}]}},"_links":{"self":[{"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/posts\/1506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/comments?post=1506"}],"version-history":[{"count":1,"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/posts\/1506\/revisions"}],"predecessor-version":[{"id":1509,"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/posts\/1506\/revisions\/1509"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/media\/1507"}],"wp:attachment":[{"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/media?parent=1506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/categories?post=1506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.adeolaoyinlade.com\/zh\/wp-json\/wp\/v2\/tags?post=1506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}