Topic: Tax Incentives and Reliefs

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ATAX – May 2016 – L3 – Q1 – Tax Incentives and Reliefs

Assess tax liabilities, the appropriateness of proposed dividends, and discuss pioneer product tax relief, including anti-avoidance measures.

Question

You have just received an e-mail from the Senior Manager of the Tax Division of your firm of Tax Consultants.

The E-mail:
“We have just received a memo from the Audit and Assurance Division with respect to two of our clients. Curiously, the two companies have identical issues of Dividend Payments. The details are as follows:

(1) XYBLEX (Nigeria) Limited is a Pharmaceutical Manufacturing company located in Otta, Ogun State, Nigeria. It is a Subsidiary of XYBLEX PHARMACEUTICALS in Europe. At its recent Board Meeting of February 15, 2016, two resolutions were passed:
(a) A proposed dividend of 15 kobo per share subject to appropriate withholding tax deduction for the year ended December 31, 2015, to be presented to members at its Annual General Meeting on June 30, 2016.
(b) That having obtained the Patent Rights for a new drug for Arthritis called “Arthritobex,” production is expected to commence in the third quarter of the year 2016.

(2) KRYSTOL Limited is a Trading Company located in Lokoja, Kogi State, Nigeria. The Board Resolution of January 29, 2016, proposed a Dividend of 25 kobo per share subject to appropriate Withholding Tax deduction for the year ended December 31, 2015, to be presented to members at its Annual General Meeting scheduled for May 5, 2016.

It is essential to state that Johnbull Martins, the new Trainee, did make efforts to determine the Tax liabilities of the two Companies, but these are to be properly checked.

Required:
You are to review the computation by Johnbull Martins and come up with a correct position of the Tax Liability of the two Companies.

It is also essential that you determine the adequacy of the proposed Dividend by the two Companies to ensure compliance with the provisions of the Companies Income Tax Act Cap C21 LFN 2004.

Finally, since XYBLEX (Nigeria) Limited is proposing to start production of “Arthritobex” in the third quarter of the year, the Managing Director would like to present to the Board the Firm’s opinion on Pioneer Products with specific reference to:

Tax Relief Period
Profits and Dividends

Below are the relevant details in respect of both Companies for the year ended December 31, 2015:

Details	XYBLEX (Nigeria) Limited	Krystol Limited
Net Profit Per Account	N 20,025,420	N 40,251,240
Balancing Charge	–	1,125,000
Investment Allowance	8,285,400	–
Profit on Sale of Non-Current Assets	6,845,150	–
Capital Allowance for the Year	18,329,700	19,684,850
Depreciation	10,052,500	7,250,600
Net Assets	350,000,000	326,250,000
Turnover	125,350,000	102,500,000
Paid-up Capital (Ordinary Shares of N1.0 each)	100,000,000	120,000,000
Gross Profit	75,000,000	62,000,000
Revenue Reserve	102,350,200	165,280,000

a. Compute the tax liabilities of the two Companies. (8 Marks)

b. Advise on the appropriateness of the proposed Dividends with reference to the relevant provisions of the Law. (12 Marks)

c. Outline the Tax Relief Period and the relevant provisions with respect to Profits and Dividends of Pioneer Companies. (5 Marks)

d.
i. Explain briefly “Tax Avoidance.”
ii. List THREE Anti-Avoidance measures put in place by the Government (Ignore Double Taxation Measures). (5 Marks)

Answer

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Tags: Anti-Avoidance, Dividend Payments, Pioneer Products, Tax liabilities
Level: Level 3

Topic: Tax Incentives and Reliefs

AT – Nov 2016 – L3 – SC – Q5 – Tax Incentives and Reliefs

Identify industries qualifying as Pioneer Industries and compute tax liabilities and withholding tax for Ajanaku Nigeria Limited.

Question

a. **One of the incentives available to industries in Nigeria is contained in the Industrial Development (Income Tax Relief) Act 1971, which grants tax holidays to companies in the industries that meet the conditions for being designated “Pioneer Industries.”

Under the Industrial Development (Income Tax Relief) Act 1971, state any FOUR industries that qualify to be regarded as Pioneer Industries.** (4 Marks)

b. Ajanaku Nigeria Limited was incorporated as a pioneer company on March 15, 2011, with a focus on the manufacture of aluminum roofing sheets. It was granted a Pioneer Certificate with Production Day given as July 1, 2011. Extracts of Audited Financial Statements are as shown below:

Period	6 Months to 31/12/11	Year to 31/12/12	Year to 31/12/13	Six Months to 30/6/14
(Loss) / Profit	(3,750)	(4,800)	2,250	4,500
After Charging: Depreciation	2,800	2,500	1,700	1,000
Withholding Tax on Rent Included	500	250	–	–
Donations to:
Epe Traditional Dance Troupe	10	–	–	–
Nigerian Red Cross	–	100	–	–
Borno State General Hospital	–	–	120	–

Additional Information:

Ajanaku Nigeria Limited declared gross dividends of ₦600,000 and ₦1,500,000 for 2013 and 2014, respectively.
Withholding tax rates on dividends for the relevant years are 10%.
Ignore minimum tax provisions.
The company’s initial tax relief period was not extended.

Required:
Compute the tax liabilities for the relevant years of assessment relating to Pioneer Status only, and state the amount of Withholding Tax due from the shareholders. (11 Marks)

a. Four Industries Qualifying as Pioneer Industries:

Agricultural production, including food processing and packaging.
Manufacturing, such as aluminum products and roofing sheets.
Mining and processing of minerals, including petroleum refining.
Telecommunication and information technology.

b. Computation of Tax Liabilities and Withholding Tax for Ajanaku Nigeria Limited:

Step 1: Pioneer Period

Pioneer period runs from July 1, 2011, to June 30, 2014.

Step 2: Loss/Profit Exemption During Pioneer Period

Losses incurred during the pioneer period are disregarded for tax purposes.
Profits during the pioneer period are exempt from tax.

Step 3: Dividend Withholding Tax (WHT):

Year	Gross Dividend (₦’000)	Withholding Tax Rate (%)	WHT Amount (₦’000)
2013	600	10	60
2014	1,500	10	150

Total Withholding Tax Due = ₦60,000 + ₦150,000 = ₦210,000.

Final Tax Liabilities:

Since Ajanaku Nigeria Limited’s profits during the pioneer period are exempt from tax, Tax Liability = ₦0.

Withholding Tax Due from Shareholders:

Total Withholding Tax on dividends for 2013 and 2014 is ₦210,000.

Answer

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Tags: Pioneer Status, Tax computations, Tax Holiday, Withholding Tax
Level: Level 3

Topic: Tax Incentives and Reliefs
Series: NOV 2016

ATAX – May 2017 – L3 – Q4a – Tax Incentives and Reliefs

List five incentives provided by the Federal Government of Nigeria to attract investors to the solid minerals sector.

Question

Oil and Gas are major sources of revenue for the Federal Government of Nigeria (FGN). This has become a burden to the government due to its inability to control the volume of production and price. To ameliorate this burden, the FGN is seeking alternative sources of revenue, and solid minerals have been identified.

Required:
State FIVE incentives put in place by the Federal Government of Nigeria (FGN) to attract potential investors to the solid minerals sector. (5 Marks)

Answer

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Tags: Federal Government, Investment, Nigeria, Solid Minerals, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs, Taxation of Specialized Businesses

ATAX – May 2017 – L3 – Q2b – Tax Incentives and Reliefs

List five tax incentives for companies utilizing associated gas in downstream operations.

Question

State FIVE incentives available to a company engaged in the utilization of associated gas. (5 Marks)

Answer

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Tags: Associated Gas Utilization, Capital Allowance, Petroleum Profits Tax, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs, Taxation of Specialized Businesses

AT – Nov 2014 – L3 – SB – Q2 – Tax Incentives and Reliefs

Prepare a presentation discussing objectives of tax incentives and benefits in Export Processing Zones for German investors.

Question

Your firm has been commissioned by the Nigerian Business Forum to present a thirty-minute paper at a seminar organised for some German Investors who wish to establish in certain sectors of the Nigerian Economy.

The Nigerian Business Forum made your task very easy by narrowing down your submissions to the available tax incentives which may be enjoyed by business establishments within Nigeria.

Based on the discussions between the Managing Partner and the Chairman of the Nigerian Business Forum, the following areas which should serve as guide for your presentation were highlighted:

Objectives of Tax Incentives
Available Tax Incentives in the Export Processing Zones in Nigeria

The Managing Partner is currently on six weeks annual leave abroad and has asked you to review the above using the guidelines provided.

You are well trained to use Power Point Microsoft Application to present this kind of report to the select group. This means that the presentation must be outlined in clear terms because of the limited time available.

You are required to prepare your presentation to cover:
a. Introduction (2 Marks)
b. Objectives of Tax Incentives (4 Marks)
c. Tax Incentives for companies operating within the Export Processing Zone (14 Marks)

(Total 20 Marks)

Answer

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Tags: Business Establishments, Economic Development, Export Processing Zones, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs
Series: NOV 2014

ATAX – May 2021 – L3 – Q2 – Tax Incentives and Reliefs

Computation of adjusted profit and tax liabilities for Nature Agricultural Products Limited under pioneer status.

Question

The quest for economic development in every sector of the country has enabled the Federal Government to come up with various tax incentives, especially for pioneer companies.

Nature Agricultural Products Limited, a medium-sized company, was incorporated on January 10, 2015, as a manufacturer of animal feeds. The company thereafter applied for a pioneer status and was granted a pioneer certificate with a production day of March 1, 2015.

The following details were provided in respect of the business operations of the company:

(i)

(ii.) Capital expenditure incurred on or before February 28, 2018:

(iii) Accumulated profit as at February 28, 2018= N3,968,000
The management of the company did not apply for extension of the pioneer period.

Required:

a. Compute the adjusted profit for the relevant years. (3 Marks)

b. Compute the tax liabilities for the relevant assessment years. (17 Marks)

Answer

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Tags: Adjusted Profit, Pioneer Companies, Tax computation, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs

ATAX – May 2023 – L3 – Q7 – Tax Incentives and Reliefs

Explore tax incentives for mining businesses, gas utilisation operations, and companies eligible for road infrastructure tax credit schemes.

Question

Tax incentives are special exclusions, exemptions, deductions, or credits offered by the government to encourage specified activities. These incentives have sparked debates among Nigerian lawmakers, economists, accountants, tax practitioners, and the public.

The Federal Government remains optimistic that the positive effects of tax incentives on the economy outweigh the potential revenue loss.

A prominent businessman and Chairman of High Level Group of Companies approached your firm to provide professional advice on tax incentives available for companies in specific sectors.

Required:

As the officer designated by your firm, prepare a report to the Principal Partner for review, explaining the tax incentives available to:

(a) Mining businesses under the Minerals and Mining Act 2007 (6 Marks)
(b) Gas utilisation (downstream operations) businesses (5 Marks)
(c) Companies eligible for the Road Infrastructure Tax Credit Scheme (4 Marks)

Answer

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Tags: Gas Utilisation, Infrastructure Tax Credit, Mining Industry, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs

ATAX – Nov 2016 – L3 – Q5b – Tax Incentives and Reliefs

Calculates tax liabilities for a pioneer company and withholding tax on dividends during the pioneer period.

Question

Ajanaku Nigeria Limited was incorporated as a pioneer company on March 15, 2011, focusing on aluminum roofing sheets. It received a Pioneer Certificate with Production Day as July 1, 2011. Extracts from its Audited Financial Statements are as follows:

Gross dividends declared:

2013: N600,000
2014: N1,500,000

Withholding tax rate on dividends for these years is 10%. Ignore Minimum Tax provisions. The initial tax relief period was not extended.

You are required to:

Compute the tax liabilities for the relevant years of assessment relating to Pioneer Status only.
State the amount of Withholding Tax due from the shareholders. (11 Marks)

Answer

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Tags: Adjusted Profit, Dividends, Pioneer Status, Tax exemption, Withholding Tax
Level: Level 3

Topic: Tax Incentives and Reliefs

ATAX – Nov 2016 – L3 – Q5a – Tax Incentives and Reliefs

Lists industries qualifying for pioneer status under the Industrial Development (Income Tax Relief) Act 1971.

Question

One of the incentives available to industries in Nigeria is contained in the Industrial Development (Income Tax Relief) Act 1971, which grants tax holidays to companies in industries designated as “Pioneer Industries.”

You are required to:

a) State any FOUR industries that qualify to be regarded as Pioneer Industries. (4 Marks)

Answer

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Tags: Income Tax Relief, Industrial Development, Pioneer Industries, Tax Holidays, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs

AT – May – 2018 – L3 – SC – Q7 – Tax Incentives and Reliefs

Information on corporate tax reliefs and incentives, with specific focus on start-ups and export-oriented businesses in Nigeria.

Question

Mr. Nwatakaibeya, who studied in Germany and had been working there for over 20 years, finally returned to Nigeria in 2015. He has saved some funds to start a new business and incorporated Nwatakaibeya Investments Limited in January 2016. However, since his return, he has been overwhelmed by reports of start-up and existing businesses that shut down due to harsh economic conditions.

He has read in newspapers that, as part of the government’s commitment to improve the ease of doing business in Nigeria, the Federal Government has periodically reviewed and enhanced reliefs and incentives available to corporate taxpayers. This has given him hope, and he is eager to gather more information to avoid potential challenges.

Given his concerns about the current business environment in Nigeria:

a. Explain briefly SIX reliefs and incentives available to corporate taxpayers. (12 Marks)
b. Outline THREE conditions a company must fulfill to qualify for tax incentives for export-oriented business. (3 Marks)

(Total 15 Marks)

Answer

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Tags: Corporate Incentives, Ease of Doing Business, Export Incentives, Federal Tax Policy, Tax Reliefs
Level: Level 3

Topic: Tax Incentives and Reliefs
Series: MAY 2018

ATAX – May 2016 – L3 – Q1 – Tax Incentives and Reliefs

Assess tax liabilities, the appropriateness of proposed dividends, and discuss pioneer product tax relief, including anti-avoidance measures.

Question

You have just received an e-mail from the Senior Manager of the Tax Division of your firm of Tax Consultants.

It is essential to state that Johnbull Martins, the new Trainee, did make efforts to determine the Tax liabilities of the two Companies, but these are to be properly checked.

Required:
You are to review the computation by Johnbull Martins and come up with a correct position of the Tax Liability of the two Companies.

It is also essential that you determine the adequacy of the proposed Dividend by the two Companies to ensure compliance with the provisions of the Companies Income Tax Act Cap C21 LFN 2004.

Tax Relief Period
Profits and Dividends

Below are the relevant details in respect of both Companies for the year ended December 31, 2015:

Details	XYBLEX (Nigeria) Limited	Krystol Limited
Net Profit Per Account	N 20,025,420	N 40,251,240
Balancing Charge	–	1,125,000
Investment Allowance	8,285,400	–
Profit on Sale of Non-Current Assets	6,845,150	–
Capital Allowance for the Year	18,329,700	19,684,850
Depreciation	10,052,500	7,250,600
Net Assets	350,000,000	326,250,000
Turnover	125,350,000	102,500,000
Paid-up Capital (Ordinary Shares of N1.0 each)	100,000,000	120,000,000
Gross Profit	75,000,000	62,000,000
Revenue Reserve	102,350,200	165,280,000

a. Compute the tax liabilities of the two Companies. (8 Marks)

b. Advise on the appropriateness of the proposed Dividends with reference to the relevant provisions of the Law. (12 Marks)

c. Outline the Tax Relief Period and the relevant provisions with respect to Profits and Dividends of Pioneer Companies. (5 Marks)

d.
i. Explain briefly “Tax Avoidance.”
ii. List THREE Anti-Avoidance measures put in place by the Government (Ignore Double Taxation Measures). (5 Marks)

Answer

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Tags: Anti-Avoidance, Dividend Payments, Pioneer Products, Tax liabilities
Level: Level 3

Topic: Tax Incentives and Reliefs

AT – Nov 2016 – L3 – SC – Q5 – Tax Incentives and Reliefs

Identify industries qualifying as Pioneer Industries and compute tax liabilities and withholding tax for Ajanaku Nigeria Limited.

Question

Under the Industrial Development (Income Tax Relief) Act 1971, state any FOUR industries that qualify to be regarded as Pioneer Industries.** (4 Marks)

Period	6 Months to 31/12/11	Year to 31/12/12	Year to 31/12/13	Six Months to 30/6/14
(Loss) / Profit	(3,750)	(4,800)	2,250	4,500
After Charging: Depreciation	2,800	2,500	1,700	1,000
Withholding Tax on Rent Included	500	250	–	–
Donations to:
Epe Traditional Dance Troupe	10	–	–	–
Nigerian Red Cross	–	100	–	–
Borno State General Hospital	–	–	120	–

Additional Information:

Ajanaku Nigeria Limited declared gross dividends of ₦600,000 and ₦1,500,000 for 2013 and 2014, respectively.
Withholding tax rates on dividends for the relevant years are 10%.
Ignore minimum tax provisions.
The company’s initial tax relief period was not extended.

Required:
Compute the tax liabilities for the relevant years of assessment relating to Pioneer Status only, and state the amount of Withholding Tax due from the shareholders. (11 Marks)

a. Four Industries Qualifying as Pioneer Industries:

Agricultural production, including food processing and packaging.
Manufacturing, such as aluminum products and roofing sheets.
Mining and processing of minerals, including petroleum refining.
Telecommunication and information technology.

b. Computation of Tax Liabilities and Withholding Tax for Ajanaku Nigeria Limited:

Step 1: Pioneer Period

Pioneer period runs from July 1, 2011, to June 30, 2014.

Step 2: Loss/Profit Exemption During Pioneer Period

Losses incurred during the pioneer period are disregarded for tax purposes.
Profits during the pioneer period are exempt from tax.

Step 3: Dividend Withholding Tax (WHT):

Year	Gross Dividend (₦’000)	Withholding Tax Rate (%)	WHT Amount (₦’000)
2013	600	10	60
2014	1,500	10	150

Total Withholding Tax Due = ₦60,000 + ₦150,000 = ₦210,000.

Final Tax Liabilities:

Since Ajanaku Nigeria Limited’s profits during the pioneer period are exempt from tax, Tax Liability = ₦0.

Withholding Tax Due from Shareholders:

Total Withholding Tax on dividends for 2013 and 2014 is ₦210,000.

Answer

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Tags: Pioneer Status, Tax computations, Tax Holiday, Withholding Tax
Level: Level 3

Topic: Tax Incentives and Reliefs
Series: NOV 2016

ATAX – May 2017 – L3 – Q4a – Tax Incentives and Reliefs

List five incentives provided by the Federal Government of Nigeria to attract investors to the solid minerals sector.

Question

Required:
State FIVE incentives put in place by the Federal Government of Nigeria (FGN) to attract potential investors to the solid minerals sector. (5 Marks)

Answer

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Tags: Federal Government, Investment, Nigeria, Solid Minerals, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs, Taxation of Specialized Businesses

ATAX – May 2017 – L3 – Q2b – Tax Incentives and Reliefs

List five tax incentives for companies utilizing associated gas in downstream operations.

Question

State FIVE incentives available to a company engaged in the utilization of associated gas. (5 Marks)

Answer

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Tags: Associated Gas Utilization, Capital Allowance, Petroleum Profits Tax, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs, Taxation of Specialized Businesses

AT – Nov 2014 – L3 – SB – Q2 – Tax Incentives and Reliefs

Prepare a presentation discussing objectives of tax incentives and benefits in Export Processing Zones for German investors.

Question

The Nigerian Business Forum made your task very easy by narrowing down your submissions to the available tax incentives which may be enjoyed by business establishments within Nigeria.

Based on the discussions between the Managing Partner and the Chairman of the Nigerian Business Forum, the following areas which should serve as guide for your presentation were highlighted:

Objectives of Tax Incentives
Available Tax Incentives in the Export Processing Zones in Nigeria

The Managing Partner is currently on six weeks annual leave abroad and has asked you to review the above using the guidelines provided.

(Total 20 Marks)

Answer

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Tags: Business Establishments, Economic Development, Export Processing Zones, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs
Series: NOV 2014

ATAX – May 2021 – L3 – Q2 – Tax Incentives and Reliefs

Computation of adjusted profit and tax liabilities for Nature Agricultural Products Limited under pioneer status.

Question

The quest for economic development in every sector of the country has enabled the Federal Government to come up with various tax incentives, especially for pioneer companies.

The following details were provided in respect of the business operations of the company:

(i)

(ii.) Capital expenditure incurred on or before February 28, 2018:

(iii) Accumulated profit as at February 28, 2018= N3,968,000
The management of the company did not apply for extension of the pioneer period.

Required:

a. Compute the adjusted profit for the relevant years. (3 Marks)

b. Compute the tax liabilities for the relevant assessment years. (17 Marks)

Answer

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Tags: Adjusted Profit, Pioneer Companies, Tax computation, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs

ATAX – May 2023 – L3 – Q7 – Tax Incentives and Reliefs

Explore tax incentives for mining businesses, gas utilisation operations, and companies eligible for road infrastructure tax credit schemes.

Question

The Federal Government remains optimistic that the positive effects of tax incentives on the economy outweigh the potential revenue loss.

A prominent businessman and Chairman of High Level Group of Companies approached your firm to provide professional advice on tax incentives available for companies in specific sectors.

Required:

As the officer designated by your firm, prepare a report to the Principal Partner for review, explaining the tax incentives available to:

(a) Mining businesses under the Minerals and Mining Act 2007 (6 Marks)
(b) Gas utilisation (downstream operations) businesses (5 Marks)
(c) Companies eligible for the Road Infrastructure Tax Credit Scheme (4 Marks)

Answer

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Tags: Gas Utilisation, Infrastructure Tax Credit, Mining Industry, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs

ATAX – Nov 2016 – L3 – Q5b – Tax Incentives and Reliefs

Calculates tax liabilities for a pioneer company and withholding tax on dividends during the pioneer period.

Question

Gross dividends declared:

2013: N600,000
2014: N1,500,000

Withholding tax rate on dividends for these years is 10%. Ignore Minimum Tax provisions. The initial tax relief period was not extended.

You are required to:

Compute the tax liabilities for the relevant years of assessment relating to Pioneer Status only.
State the amount of Withholding Tax due from the shareholders. (11 Marks)

Answer

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Tags: Adjusted Profit, Dividends, Pioneer Status, Tax exemption, Withholding Tax
Level: Level 3

Topic: Tax Incentives and Reliefs

ATAX – Nov 2016 – L3 – Q5a – Tax Incentives and Reliefs

Lists industries qualifying for pioneer status under the Industrial Development (Income Tax Relief) Act 1971.

Question

You are required to:

a) State any FOUR industries that qualify to be regarded as Pioneer Industries. (4 Marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Income Tax Relief, Industrial Development, Pioneer Industries, Tax Holidays, Tax Incentives
Level: Level 3

Topic: Tax Incentives and Reliefs

AT – May – 2018 – L3 – SC – Q7 – Tax Incentives and Reliefs

Information on corporate tax reliefs and incentives, with specific focus on start-ups and export-oriented businesses in Nigeria.

Question

Given his concerns about the current business environment in Nigeria:

(Total 15 Marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Corporate Incentives, Ease of Doing Business, Export Incentives, Federal Tax Policy, Tax Reliefs
Level: Level 3