The FIRS has issued a Circular pursuant to the provisions of Sections 25 and 105 of CITA regarding eligibility of a Fund, Body or Institution seeking to be listed under the Fifth Schedule.
To be eligible, an organisation must be a fund, body or an institution of a public character with the following features:
- it is registered in accordance with the relevant law in Nigeria;
- it does not distribute or share its profit in any manner to members or promoters;
Below is a copy of the publication for more details:
Download REQUIREMENTS FOR LISTING UNDER THE 5TH SCHEDULE OF CITA
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