This book comprises the Nigerian tax laws in force as at 31st December, 2021 in consolidated form. This 5th edition incorporates all the Finance Acts enacted from 2019 to December, 2021 as well as the Petroleum Industry Act. Immediately after publishing the fourth edition of this book, Nigerian government commenced the enactment of Finance Act on annual basis, Thus far three of such Acts had been enacted viz: Finance Act 2019, Finance Act 2020 and Finance Act 2021. Also, the Petroleum Industry Bill which had been pending at the Parliament for over a decade was eventually passed and signed into law towards the end of year 2021.
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