On 4 July 2023, President Bola Ahmed Tinubu released two executive orders which postpone the effective date of the Finance Act and the Customs Order to 1 September 2023 and 1 August 2023 respectively.
The recently released Executive Orders are the Finance Act (Effective Date Variation) Order 2023 and the Customs, Excise Tariff (Variation) (Amendment) Order 2023.
Please read our Tax Alert below. We have also included the Orders:
Download PwC Tax Alert - Presidency postpones commencement of FA 2023
Download Finance Act (Effective Date Variation) Order 2023
Download Customs Variation Order 2023