outlined in the Act from May 23, 2023, to September 1, 2023, ensuring compliance with the stipulated 90-day advance notice for tax changes.
The second order, the Customs Excise Tariff Amendment Order, 2023, also adjusts the commencement date of tax changes. Originally scheduled for March 27, 2023, the changes will now take effect from August 1, 2023, aligning with the National Tax Policy guidelines. Furthermore, President Tinubu has issued an order suspending the 5% Excise Tax on telecommunication services, as well as the Excise Duties escalation on locally manufactured products.
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