“Similarly, under the Climate Change and Green Growth pillar of the bill, there would be incentives for the natural gas sector and discouragement of gas flaring.“Under the pillar of Tax Incentives’ Reforms, there would be new deductions for Research and Development, and Investment Tax Credits; Reconstruction Investment Allowance; Rural Investment Allowance; Incomes in Convertible Currencies to be exempt, among others.
According to the bill, these provisions clarify the basis for the taxation of Cryptocurrency and other Digital Assets in line with Government’s policy thrust of enhancing the cross-border and international taxation of growing e-commerce with emerging markets. By doing so, Nigeria will join the league of jurisdictions currently taxing digital assets, including the United Kingdom, United States of America, Australia, India, Kenya and South Africa.
She disclosed that in coming up with the bill, the Ministry of Finance engaged a wide range of stakeholders and elicited enough feedback especially through the work of a technical committee co-chaired by Special Adviser on Economic Matters to the President, Dr. Adeyemi Dipeolu and Special Adviser on Finance, Mrs. Sarah Alade.
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