The SON Act of 2015 was enacted by the National Assembly of Nigeria to repeal the SON Act of 2004. The SON Act of 2015 establishes the guidelines for the establishment, functions and financial provisions of the organization. It also establishes the procedures to establish Nigerian industrial standards.

The industrial training fund Act of the federal government Act enacted by the National Assembly of the Federal Republic of Nigeria sets out the framework to promote the acquisition of industrial skills and training in management for technical and entrepreneurial development in Nigeria. Through this act, vocal skills acquired by apprentices, craftsmen and technicians can be certified.

According to Nigerian Investment Promotion Commission, the pioneer status incentive was designed to reduce the cost of doing business in Nigeria by providing corporate income tax relief to qualifying companies making investments in industries designated as “pioneer”. This document describes the guidelines required to apply for the incentive.

The Compendium is a compilation of fiscal incentives in Nigerian tax laws and sector-wide investment incentives of the Federal Government. This document provides details on the available incentives for specific sectors. It also describes the minimum requirements to qualify for these incentives.