Tax Appeal Tribunal exempts Voluntary Pension Contribution from PAYE

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The Tax Appeal Tribunal (TAT) sitting in Lagos on Tuesday June 18, 2019 delivered judgment in the case of Nexen Petroleum Nigeria Limited (the Appellant) and Lagos State Internal Revenue Service (the Respondent) to the effect that Voluntary Pension Contribution (VPC) is a valid deduction for calculating Pay-As-You-Earn (PAYE) tax on employee’s emoluments. KPMG’s Tax…

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