尼日利亚加密货币税收的现状和未来方向研究

de Ajulo, OON, SAN, FCIArb（英国），翁多州总检察长

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 高级倡导者 Olukayode Ajulo 博士撰写的这篇论文深入探讨了加密货币的法律地位、其作为法定货币的有效性、尼日利亚目前对加密货币征税的法律框架、面临的挑战以及未来的潜在方向。政策制定者

An Examination of the Current State and Future Directions

对现状和未来方向的审视

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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 高级倡导者 Olukayode Ajulo 博士撰写的论文深入探讨了加密货币的法律地位、其作为法定货币的有效性、尼日利亚目前对加密货币征税的法律框架、面临的挑战以及未来的潜在方向。政策制定者

Introduction

介绍

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.

加密货币（也称为虚拟货币）是一种分散的数字货币，投资者可以沿着区块链买卖。与具有有形物理形式的纸币或铸造硬币不同，加密货币只能使用计算机和其他电子设备来访问。虽然有数千种加密货币，如比特币、以太坊、币安币、狗狗币等，其中许多都具有独特的特征，但它们都倾向于以相似的方式工作。全球范围内加密货币的快速增长和采用给包括尼日利亚在内的各国政府带来了重大的监管和税收挑战。作为加密货币市场蓬勃发展的国家之一，尼日利亚一直致力于制定全面的法律和税收框架，以解决这一新兴资产类别的独特问题。

Overview of the Current Legal Framework

现行法律框架概述

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:

尼日利亚加密货币征税的法律框架仍在不断发展，因为尼日利亚政府尚未颁布具体立法来解决加密货币交易的征税问题。然而，尼日利亚现有一些法律和法规可以适用于加密货币的征税。以下是当前法律框架的概述：

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. 尼日利亚中央银行（CBN）法规：尼日利亚中央银行发布了多份关于尼日利亚加密货币活动监管的通知和指令。 2021年，CBN禁止银行和其他金融机构为加密货币交易提供便利。然而，CBN 并未在其法规中明确涉及加密货币的税收问题。

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.所得税法：尼日利亚相关所得税法，如《公司所得税法》(CITA) LFN 2004 和《个人所得税法》(PITA) LFN, 2004 等，并没有专门提及加密货币。然而，尼日利亚税务机关可能会将加密货币交易视为业务收入或资本收益，具体取决于交易的性质和纳税人的活动。

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. 增值税（VAT）法案：尼日利亚的增值税法案（CAP. V1 LFN，2004）没有对加密货币交易的增值税处理提供具体指导。尼日利亚税务机关可能会考虑对某些加密货币相关服务征收增值税，例如加密货币交换服务或数字资产销售。

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. 监管指导：尼日利亚政府通过联邦税务局（FIRS）和证券交易委员会（SEC）发布了一些关于加密货币税收的指导。 2020年，FIRS发布公告，规定加密货币交易收益应缴纳资本利得税。美国证券交易委员会还就某些基于加密货币的资产的分类和监管提供了指导，这可能对其税收产生影响。

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，尼日利亚加密货币征税的法律框架仍在不断发展，尼日利亚政府未来可能会有更多进展或澄清。在尼日利亚参与加密货币活动的纳税人和企业应随时了解相关法律法规的任何更新或变化。

Legality and Legal Status of Cryptocurrencies in Nigeria

尼日利亚加密货币的合法性和法律地位

Legal or Illegal?

合法还是非法？

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”). 

尼日利亚没有立法明确禁止使用加密货币。在法律等规范体系中，如果代码没有明确禁止某种行为（无论是作为还是不作为），则这种行为是允许的。它在法律哲学中的应用是，如果某行为不被禁止，则该行为是被允许的。 在刑法中，这被称为“无法律即不犯罪”原则（拉丁语，意思是“没有法律就没有犯罪”）。

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

当应用于立法时，它仅仅意味着犯罪的存在取决于先前的法律规定宣布该行为为犯罪。这是 1999 年尼日利亚联邦共和国宪法（经修订）第 36(12) 条规定背后的判例：“……一个人不得被判定犯有刑事犯罪，除非对该犯罪行为进行了定义并对其处以刑罚。法院一贯坚持这一原则（Aoko v. Fagbemi (1961) 1 All NLR 1；Amadi v. FRN [2011] All FWLR (Pt. 561) 1588）。在