{"id":295609,"date":"2023-07-04T15:50:08","date_gmt":"2023-07-04T14:50:08","guid":{"rendered":"https:\/\/nigerianfinder.com\/?p=295609"},"modified":"2023-07-04T15:50:08","modified_gmt":"2023-07-04T14:50:08","slug":"how-to-calculate-capital-gains-tax-in-nigeria","status":"publish","type":"post","link":"https:\/\/nigerianfinder.com\/how-to-calculate-capital-gains-tax-in-nigeria\/","title":{"rendered":"How to Calculate Capital Gains Tax in Nigeria\u00a0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">You might already know that Capital Gains Tax imposes a flat rate of 10% on chargeable gains, except those exempted by the Capital Gains Tax Act LFN of 2004 (as amended). However, as with every other type of tax in Nigeria, you need to know how to compute Capital Gains Tax when you dispose of assets and shares subject to CGT at a gain. In this article, we&#8217;d discuss what Capital Gains Tax is and provide an in-depth explanation of how to calculate CGT on disposal of shares, assets and for compensation for loss of office. <\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-295610\" src=\"https:\/\/nigerianfinder.com\/wp-content\/uploads\/2023\/07\/How-to-Calculate-Capital-Gains-Tax-in-Nigeria-.jpg\" alt=\"How to Calculate Capital Gains Tax in Nigeria\u00a0\" width=\"604\" height=\"368\" srcset=\"https:\/\/nigerianfinder.com\/wp-content\/uploads\/2023\/07\/How-to-Calculate-Capital-Gains-Tax-in-Nigeria-.jpg 604w, https:\/\/nigerianfinder.com\/wp-content\/uploads\/2023\/07\/How-to-Calculate-Capital-Gains-Tax-in-Nigeria--600x366.jpg 600w, https:\/\/nigerianfinder.com\/wp-content\/uploads\/2023\/07\/How-to-Calculate-Capital-Gains-Tax-in-Nigeria--223x137.jpg 223w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Read on.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">How to calculate Capital Gains Tax in Nigeria would be discussed below:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span style=\"font-weight: 400;\">What is Capital Gains Tax?\u00a0<\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Capital Gains Tax, which is governed by the Capital Gains Tax Act LFN (2004) as amended, is imposed on chargeable gains accruing from the disposal of chargeable assets subject to CGT. This tax is charged at a flat rate of 10% of chargeable gains accrued.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">All chargeable assets are subject to CGT when disposed at a gain, except the following mentioned below:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gains on stock, shares, and other government securities such as treasury bonds, premium bonds, and saving certificates<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ecclesiastical, charitable or educational institutions of a public character (as long as the gain is not derived from any disposal of any asset acquired in connection with any trade carried on by the organization)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any statutory or registered friendly society\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any cooperative society registered under the cooperative societies Law of any State in the Federation of Nigeria\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any trade union registered under the Trade Union Act\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gains on a decoration award for gallantry conduct\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gains accruing from acquisitions, mergers, or takeovers, provided that no cash payment is made in respect of the shares acquired\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gains on policies of assurance of deferred annuity unless the beneficiary is not the original owner, as in an estate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compensation for wrong or injury of libel, slander, enticement, loss of office in a personal or professional capacity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gains from the main or only private residence of an individual provided that the area does not exceed one acre\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gains on private vehicles\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gains on any asset used for the purpose of a trade or business, provided the gain is used for replacing the old asset sold\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gains from a provident or retirement benefit scheme\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unitholders of a unit trust, provided the proceeds are not reinvested<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any diplomatic body\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span style=\"font-weight: 400;\">How to Compute Capital Gains Tax<\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Before we proceed with explaining how capital gains tax is calculated in Nigeria, we need to mention the allowable expenses that must be deducted from the sales proceed before arriving at the net sale proceeds.\u00a0 These include:\u00a0\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Selling expenses, such as advertising and marketing costs spent before the sale of an asset\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Professional fees, such as fees paid to estate agents, surveyors, accountants, estate valuers, commissions, etc.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost of refurbishing or improving assets before they are disposed\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Having listed what the allowable expenses of CGT computation are, let&#8217;s dive into how to calculate CGT on the disposal of assets, shares, and compensation for loss of employment.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We&#8217;d begin with how to calculate CGT on compensation for loss of employment. Remember, we listed compensation for loss of employment as one of the exemptions CGT is not imposed on. However, it is only when the compensation for loss of employment is N10,000,000.00 and below that CGT is not applicable. But when the sum exceeds N10,000,000.00, CGT is charged on excess of N10 million accordingly.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To explain this better, we&#8217;d use an illustration of two civil engineers, Mr Kolawole and Mr Osaro who sustained injuries that left them incapacitated whilst they worked for A.T.A Civil Construction Company Limited. The company compensated Mr Kolawole with N11,000,000.00, while Mr Osaro was compensated N8,500,000.00. We would find out what the chargeable gains accrued to both former employees of A.T.A Civil Construction Company Limited are.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Let&#8217;s begin with Mr. Kolawole whose compensation for loss of work exceeded the maximum of N10,000,000.00 exempted from CGT. Below is the computation:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The compensation received = N11,000,000.00<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Less: compensation exempt to arrive at chargeable gain<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= N11,000,000.00 &#8211; N10,000,000.00<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chargeable gain = N1,000,000.00<\/span><\/p>\n<p><span style=\"font-weight: 400;\">CGT @ 10% of chargeable gain =\u00a0 N100,000.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For Mr. Osaro who received less than the N10,000,000.00 for compensation for loss of work, he isn&#8217;t liable to pay CGT.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For Mr Kolawole whose CGT is N100,000.00, according to the calculations above, his employer A.T.A Civil Construction Company Limited would be responsible for making the deduction of N100,000.00, at the point of payment. In addition, the CGT so deducted is expected to be remitted to the relevant tax authority not lesser than 10 days of the end of the month.\u00a0\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Next, we&#8217;d explain how to calculate CGT for the disposal of shares. But before we go into teaching you how to do so (with the help of several illustrations), we need to provide rules guiding the disposal of shares as contained in Section 30(2) of the Capital Gains Tax Act.\u00a0 Section 30(2) of the CGTA imposes tax on capital gains from the disposal of shares as follows:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Where a person disposes shares in aggregate amounting to N100,000,000.00 and above in one or more Nigerian companies registered under the Companies and Allied Matters Act within 12 months, the gains from the proceeds will be liable to a capital gains tax\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Where the proceeds from a disposal of shares are reinvested in the acquisition of shares in any Nigerian company within the same year, tax shall be paid on gains from the portion of the proceeds not reinvested. However, shares transferred between a borrower and a lender in a regulated securities lending transaction shall be exempt from CGT\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gains accruing to a person other than a person resident outside Nigeria from a disposal of shares in any foreign company are not exempt under CGTA and shall be liable to CGT in line with Section 4 of the CGTA<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Based on the provisions of the CGTA concerning the disposal of shares, we would use an example to illustrate how to compute Capital Gains Tax when gains accrue from the disposal of shares. But before we proceed with the example, let&#8217;s outline the steps to be used in computing capital gains In the disposal of shares.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The sales proceeds from the disposal of the shares should first be identified, then, a deduction of the cost of acquiring the shares and all allowable expenses incidental to the purchase and disposal of the shares follows next to obtain the capital gain. The final step is multiplying the capital gain by 10% to arrive at the CGT.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Let&#8217;s get to the illustration right away. Assume that Ben Ama Nigeria Limited who owns shares in F.L.O Somoye Nigeria Limited valued at N100,000,000.00, disposed of its shares at N150,000,000.00 making a gain of N50,000,000.00. Thereafter, the proceeds were fully invested in the purchase of shares in Carseal Airline Nigeria Limited which was subsequently disposed\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">of at N140,000,000, without further re-investment. How would the computation of capital gains in the above illustration be solved? Below is the answer:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ben Ama Nigeria Limited computation of CGT\u00a0<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">First Disposal<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Proceeds from disposal = N150,000,000.00<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cost of acquisition = N100,000,000.00<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Capital gain = N50,000,000.00<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The N50 million gain will not be charged to CGT since it was fully reinvested to purchase shares in Carseal Airline Nigeria Limited<\/span><\/p>\n<p>2. Sales Proceeds = N140,000,000.00<\/p>\n<p><span style=\"font-weight: 400;\">Less: carrying cost:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cost of acquisition fewer capital gains rolled over = N150,000,000.00 &#8211; N50,000,000.00\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= N100,000,000.00\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Capital Gains =\u00a0 N140,000,000 &#8211; N100,000,000\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= N40,000,000.00<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Capital Gains Tax at CGT @ 10% = N4,000,000.00.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Now, let&#8217;s consider how to calculate CGT on the disposal of assets in Nigeria. According to Section 6 of the Capital Gains Tax Act (CGTA), the disposal of assets by a person, whereby any capital sum is derived from a sale, lease, transfer, assignment, compulsory acquisition or any other disposition of assets, notwithstanding that no asset is acquired by the person paying the capital sum, and in particular:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">where a capital sum is derived by way of compensation for loss of office or employment;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">where any capital sum is received under a policy of insurance and the risk of any kind of damage or injury to, or the loss or depreciation of assets;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">where any capital sum is received in return for forfeiture or surrender of rights, or from refraining from exercising rights;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Where any capital sum is received as consideration for use of exploitation of any asset; and\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">where a capital sum is received in connection with it or arises by virtue of any trade, business, profession, or vocation.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To compute capital gains on the disposal of assets, as mentioned above, the following steps should be adhered to:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identification of\u00a0 sales proceeds from the disposal of the asset\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deduction of allowable expenses from the Sale proceeds to derive at the Net Sales proceeds\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deduction of the cost of acquiring the asset originally from the Net Sales proceeds to arrive at Capital Gains\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Multiplying Capital Gains by the flat rate of 10% to the CGT<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Let&#8217;s use an illustration to explain this better. Abiola Tajudeen sold a real estate property he acquired for N45 million after initially paying N17 million to get it. He spent N300,000 on advertisement fees and paid an accountant N200,000 in professional fees. How can CGT be calculated in the illustration above? Follow below:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Proceeds from Disposal of asset= N45,000,000.00<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Less allowable expenses:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N45,000,000 &#8211; (N300,000 + N200,000)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= N45,000,000 &#8211; N500,000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">= N44,500,000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Less cost of acquisition:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N44,500,000 &#8211; N17,000,000 = N27,500,000<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Capital Gains = N27,500,000.00\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Capital gains @ 10% = N2,750,0000<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h2><span style=\"font-weight: 400;\">How to File CGT Returns in Nigeria\u00a0<\/span><\/h2>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">According to Section 2(4) of the Capital Gains Act (as amended), every person, having disposed of a chargeable asset is expected to compute CGT, pay the tax computed and file an assessment as prescribed by the Federal Inland Revenue Service, in respect to chargeable assets disposed within the respective periods.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below are the details a taxpayer should include to show details of the assets they disposed of:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The name and description of each asset disposed of;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">disposal proceeds;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">expenses incidental to disposal;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">cost of acquisition, including costs incidental to acquisition;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">date of acquisition; and\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">date of disposal<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In the case of the disposal of shares, the following details must be included:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">the name of the shares;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">quantity of shares\u00a0 disposed of;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">disposal proceeds (of each batch disposed and in aggregate);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">cost of acquisition (of each batch purchased and in aggregate);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">date of acquisition;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">date of disposal\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The due dates for filing returns are as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In respect to chargeable assets disposed from 1st December in a year to 31st May the immediately following year, not later than 30th June; and\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">in respect of chargeable assets disposed from 1st June tob30th November each year, not later than 31st December\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When filing tax returns for CGT, the following should be with you at all times:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duly filed CGT Self-Assessment Form;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Computation of CGT;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Schedule showing detail of individual<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evidence of payment of Capital Gains Tax<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It should be noted that partial disposal of chargeable assets is also subject to CGT. That being said, we believe this article has helped explain how to calculate Capital Gains Tax in Nigeria.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>You might already know that Capital Gains Tax imposes a flat rate of 10% on chargeable gains, except those exempted &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"How to Calculate Capital Gains Tax in Nigeria\u00a0\" class=\"read-more button\" href=\"https:\/\/nigerianfinder.com\/how-to-calculate-capital-gains-tax-in-nigeria\/#more-295609\" aria-label=\"More on How to Calculate Capital Gains Tax in Nigeria\u00a0\">Read more<\/a><\/p>\n","protected":false},"author":2534,"featured_media":295610,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3093],"tags":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/nigerianfinder.com\/wp-content\/uploads\/2023\/07\/How-to-Calculate-Capital-Gains-Tax-in-Nigeria-.jpg","jetpack_shortlink":"https:\/\/wp.me\/p6w1sx-1eTT","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/posts\/295609"}],"collection":[{"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/users\/2534"}],"replies":[{"embeddable":true,"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/comments?post=295609"}],"version-history":[{"count":1,"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/posts\/295609\/revisions"}],"predecessor-version":[{"id":295611,"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/posts\/295609\/revisions\/295611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/media\/295610"}],"wp:attachment":[{"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/media?parent=295609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/categories?post=295609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nigerianfinder.com\/wp-json\/wp\/v2\/tags?post=295609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}