尼日利亞加密貨幣稅收的現狀與未來方向研究

de Ajulo, OON, SAN, FCIArb（英國），翁多州總檢察長

This paper by Learned Senior Advocate, Dr Olukayode Ajulo, provides an in-depth examination of the legal status of cryptocurrencies, their validity as legal tender, the current legal framework for taxing cryptocurrencies in Nigeria, the challenges faced, and the potential future directions for policymakers

Learned 高級倡導者 Olukayode Ajulo 博士撰寫的這篇論文深入探討了加密貨幣的法律地位、其作為法定貨幣的有效性、尼日利亞目前對加密貨幣徵稅的法律框架、面臨的挑戰以及未來的潛在方向。制定者

An Examination of the Current State and Future Directions

對現狀和未來方向的審視

T

時間

his paper by Learned Senior Advocate, Dr Olukayode Ajulo, provides an in-depth examination of the legal status of cryptocurrencies, their validity as legal tender, the current legal framework for taxing cryptocurrencies in Nigeria, the challenges faced, and the potential future directions for policymakers

Learned 高級倡導者 Olukayode Ajulo 博士撰寫的論文深入探討了加密貨幣的法律地位、其作為法定貨幣的有效性、尼日利亞目前對加密貨幣徵稅的法律框架、面臨的挑戰以及未來的潛在方向。

Introduction

介紹

A cryptocurrency (also known as virtual currency), is a type of decentralised digital currency that investors can buy and sell along the blockchain. Unlike banknotes or minted coins that have tangible, physical forms, cryptocurrencies can only be accessed using computers and other electronic devices. While there are thousands of cryptocurrencies like Bitcoin, Ethereum, Binance coin, Dogecoin, etc., many with unique traits, they all tend to work in similar ways. The rapid growth and adoption of cryptocurrencies worldwide, have presented significant regulatory and taxation challenges for governments, including Nigeria. As one of the countries with a burgeoning cryptocurrency market, Nigeria has grappled with the task of developing a comprehensive legal and taxation framework, to address the unique aspects of this emerging asset class.

加密貨幣（也稱為虛擬貨幣）是一種分散的數位貨幣，投資者可以沿著區塊鏈買賣。與具有有形物理形式的紙幣或鑄造硬幣不同，加密貨幣只能使用電腦和其他電子設備來存取。雖然有數千種加密貨幣，如比特幣、以太坊、幣安幣、狗狗幣等，其中許多都具有獨特的特徵，但它們都傾向於以相似的方式工作。全球範圍內加密貨幣的快速成長和採用給包括尼日利亞在內的各國政府帶來了重大的監管和稅收挑戰。作為加密貨幣市場蓬勃發展的國家之一，奈及利亞一直致力於制定全面的法律和稅收框架，以解決這個新興資產類別的獨特問題。

Overview of the Current Legal Framework

現行法律框架概述

The legal framework for the taxation of cryptocurrencies in Nigeria is still evolving, as the Nigerian Government has not yet enacted specific legislation to address the taxation of cryptocurrency transactions. However, there are some existing laws and regulations that can be applied to the taxation of cryptocurrencies in Nigeria. Here’s an overview of the current legal framework:

尼日利亞加密貨幣徵稅的法律框架仍在不斷發展，因為尼日利亞政府尚未頒布具體立法來解決加密貨幣交易的徵稅問題。然而，尼日利亞現有一些法律和法規可以適用於加密貨幣的稅收。以下是當前法律框架的概述：

1. Central Bank of Nigeria (CBN) Regulations: The Central Bank of Nigeria has issued several circulars and directives regarding the regulation of cryptocurrency activities in Nigeria. In 2021, the CBN prohibited banks and other financial institutions from facilitating cryptocurrency transactions. However, the CBN has not explicitly addressed the taxation of cryptocurrencies in its regulations.

1. 奈及利亞中央銀行（CBN）法規：奈及利亞中央銀行發布了多份關於奈及利亞加密貨幣活動監管的通知和指示。 2021年，CBN禁止銀行和其他金融機構為加密貨幣交易提供便利。然而，CBN 並未在其法規中明確涉及加密貨幣的稅務問題。

2. Income Tax Laws: The relevant income tax laws in Nigeria, such as the Companies Income Tax Act (CITA) LFN 2004 and the Personal Income Tax Act (PITA) LFN, 2004, do not specifically mention cryptocurrencies. However, the Nigerian tax authorities can potentially consider cryptocurrency transactions as either business income or capital gains, depending on the nature of the transaction and the taxpayer’s activities.

2.所得稅法：尼日利亞相關所得稅法，如《公司所得稅法》(CITA) LFN 2004 和《個人所得稅法》(PITA) LFN, 2004 等，並沒有特別提及加密貨幣。然而，尼日利亞稅務機關可能會將加密貨幣交易視為業務收入或資本收益，這取決於交易的性質和納稅人的活動。

3. Value Added Tax (VAT) Act: The Value Added Tax Act (CAP. V1 LFN, 2004) in Nigeria does not provide specific guidance on the VAT treatment of cryptocurrency transactions. The Nigerian tax authorities may consider applying VAT to certain cryptocurrency-related services, such as cryptocurrency exchange services or the sale of digital assets.

3. 增值稅（VAT）法案：尼日利亞的增值稅法案（CAP. V1 LFN，2004）並未對加密貨幣交易的增值稅處理提供具體指引。奈及利亞稅務機關可能會考慮對某些加密貨幣相關服務徵收增值稅，例如加密貨幣交換服務或數位資產銷售。

4. Regulatory Guidance: The Nigerian government, through the Federal Inland Revenue Service (FIRS) and the Securities and Exchange Commission (SEC), has issued some guidance on the taxation of cryptocurrencies. In 2020, the FIRS released a public notice stating that gains from cryptocurrency transactions should be subject to capital gains tax. The SEC has also provided guidance on the classification and regulation of certain cryptocurrency-based assets, which may have implications for their taxation.

4. 監管指導：尼日利亞政府透過聯邦稅務局（FIRS）和證券交易委員會（SEC）發布了一些關於加密貨幣稅收的指導。 2020年，FIRS發佈公告，規定加密貨幣交易收益應繳納資本利得稅。美國證券交易委員會也就某些基於加密貨幣的資產的分類和監管提供了指導，這可能對其稅收產生影響。

It is however important to note that the legal framework for the taxation of cryptocurrencies in Nigeria is still evolving, and there may be additional developments or clarifications from the Nigerian government in the future. Taxpayers and businesses involved in cryptocurrency activities in Nigeria should stay informed about any updates or changes in the relevant laws and regulations.

但值得注意的是，尼日利亞加密貨幣徵稅的法律框架仍在不斷發展，尼日利亞政府未來可能會有更多進展或澄清。在尼日利亞參與加密貨幣活動的納稅人和企業應隨時了解相關法律法規的任何更新或變更。

Legality and Legal Status of Cryptocurrencies in Nigeria

尼日利亞加密貨幣的合法性和法律地位

Legal or Illegal?

合法還是非法？

There is no legislation in Nigeria that expressly bans the usage of cryptocurrencies. In normative systems such as law, without an express prohibition of a conduct (whether an act or omission) by a code, such a conduct is permitted. Its application in legal philosophy is that an action is permitted if it is not prohibited.  In criminal law, this is known as the principle of nullum crimen sine lege (Latin, meaning “there is no crime where there is no law”). 

奈及利亞沒有立法明確禁止使用加密貨幣。在法律等規範體系中，如果代碼沒有明確禁止某種行為（無論是作為或不作為），則這種行為是允許的。它在法律哲學中的應用是，如果某行為不被禁止，則該行為是被允許的。 在刑法中，這被稱為「無法律即不犯罪」原則（拉丁語，意思是「沒有法律就沒有犯罪」）。

When applied to legislation, it simply means that the existence of a crime depends on there being a previous legal provision declaring the action to be an offence. This is the jurisprudence behind the provision in Section 36(12) of the Constitution of the Federal Republic of Nigeria, 1999 (as amended) that“…a person shall not be convicted of a criminal offence unless that offence is defined and the penalty therefor is prescribed in a written law”.The courts have consistently upheld this principle (Aoko v. Fagbemi (1961) 1 All NLR 1; Amadi v. FRN [2011] All FWLR (Pt. 561) 1588). In the

當應用於立法時，它僅僅意味著犯罪的存在取決於先前的法律規定宣布該行為為犯罪。這是 1999 年尼日利亞聯邦共和國憲法（經修訂）第 36(12) 條規定背後的判例：「…一個人不得被判定犯有刑事犯罪，除非對該犯罪行為進行了定義並對其處以刑罰。法院一貫堅持此原則（Aoko v. Fagbemi (1961) 1 All NLR 1；Amadi v. FRN [2011] All FWLR (Pt. 561) 1588）。在