april 1,2019 3
GAZETTE DF0AD
The Provisional Collection of Tax (Minimum Business) Order, 2019
april 1,2019 3. a specified taxpayer who has paid the minimum business tax, whether in whole or in part, in accordance with the principal act, for the year of assessment commencing on the 1st day of january, 2019, is entitled to a refund of the tax
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Section 42