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Companies Income Tax
Companies (public/private limited liabilities, partnerships, sole proprietorships) must file annual returns to report their global income, claim expenses/capital allowances, and pay tax on chargeable/taxable profits.
Pay-As-You-Earn Tax
Employers deduct income tax from employees' salaries/wages and must file PAYE returns to remit these withholdings.
Capital Gains Tax
When companies dispose chargeable assets like land, buildings, shares etc., they must file returns and pay tax on any capital gains realized.
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