This reduced rate is payable for the first five years of operation by manufacturing companies and companies wholly engaged in export, where the turnover does not exceed N1 million. This reduced rate is payable for the first five years of operation by manufacturing companies and companies wholly engaged in export, where the turnover does not exceed N1 million. This reduced rate is payable for the first five years of operation by manufacturing companies and companies wholly engaged in export, where the turnover does not exceed N1 million. This reduced rate is payable for the first five years of operation by manufacturing companies and companies wholly engaged in export, where the turnover does not exceed N1 million.