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On 31 December 2020, the President signed the Finance Bill, 2020
(now Finance Act, 2020) into law, alongside the 2021 Appropriation
Act. Indeed, the introduction of the Finance Act, 2020 (FA 2020) at
the beginning of fiscal year 2021 is a step in the right direction.
One can come to a conclusion that the Nigerian government is making
conscious efforts to align its local laws with global best
practices, promote fiscal equity, improve the ease of doing
business, provide support for small businesses and cultivate a
suitable environment for investment in infrastructure. The effort