PUNISHMENT FOR FAILURE TO PAY PENALTY FOR NON-PAYMENT OF PERSONAL INCOME TAX.
DAILY LAW TIPS (Tip 326) by Onyekachi Umah, Esq., LLM. ACIArb(UK)

Personal Income Tax is tax charged on incomes of individuals resident in Nigeria, communities and even families and also incomes of trustees or estates of a deceased person.
The penalty for non-payment of Personal Income Tax after an assessment is 10% per annum of the tax charged.
Where a person fails to pay penalty for nonpayment of Income tax within 30 days it is own it’s own an offence. It is an offence punishable with fine of #200.00 and 6 months imprisonment.

My authorities are sections 1, 76, 94 and 109 of the Personal Income Tax Act, 1993.

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PUNISHMENT FOR FAILURE TO PAY PENALTY FOR NON-PAYMENT OF PERSONAL INCOME TAX.
DAILY LAW TIPS (Tip 326) by Onyekachi Umah, Esq., LLM. ACIArb(UK)

Personal Income Tax is tax charged on incomes of individuals resident in Nigeria, communities and even families and also incomes of trustees or estates of a deceased person.
The penalty for non-payment of Personal Income Tax after an assessment is 10% per annum of the tax charged.
Where a person fails to pay penalty for nonpayment of Income tax within 30 days it is own it’s own an offence. It is an offence punishable with fine of #200.00 and 6 months imprisonment.

My authorities are sections 1, 76, 94 and 109 of the Personal Income Tax Act, 1993.

#DailyLawTips
#SabiLaw
#LearnNigerianLaws

Feel free to reach the author, ask questions or make inquiries on this topic or any other via This email address is being protected from spambots. You need JavaScript enabled to view it. or This email address is being protected from spambots. You need JavaScript enabled to view it. or +2348037665878.

NOTE: Sharing or modifying or publishing this publication without giving credit to Onyekachi Umah, Esq. and “LearnNigerianLaws.com” is a criminal breach of copyright and will be prosecuted. Please share this publication till it gets to those that need it most. Save a Nigerian today!

To receive our Daily Law Tips for free follow our Facebook page, Twitter, Instagram and YouTube via “@LearnNigerianLaws”.
This publication is the writer’s view not a legal advice and does not create any form of relationship. You may reach the writer for more information.

Powered by www.LearnNigerianLaws.com

PUNISHMENT FOR FAILURE TO PAY PENALTY FOR NON-PAYMENT OF PERSONAL INCOME TAX.
DAILY LAW TIPS (Tip 326) by Onyekachi Umah, Esq., LLM. ACIArb(UK)

Personal Income Tax is tax charged on incomes of individuals resident in Nigeria, communities and even families and also incomes of trustees or estates of a deceased person.
The penalty for non-payment of Personal Income Tax after an assessment is 10% per annum of the tax charged.
Where a person fails to pay penalty for nonpayment of Income tax within 30 days it is own it’s own an offence. It is an offence punishable with fine of #200.00 and 6 months imprisonment.

My authorities are sections 1, 76, 94 and 109 of the Personal Income Tax Act, 1993.

#DailyLawTips
#SabiLaw
#LearnNigerianLaws

Feel free to reach the author, ask questions or make inquiries on this topic or any other via This email address is being protected from spambots. You need JavaScript enabled to view it. or This email address is being protected from spambots. You need JavaScript enabled to view it. or +2348037665878.

NOTE: Sharing or modifying or publishing this publication without giving credit to Onyekachi Umah, Esq. and “LearnNigerianLaws.com” is a criminal breach of copyright and will be prosecuted. Please share this publication till it gets to those that need it most. Save a Nigerian today!

To receive our Daily Law Tips for free follow our Facebook page, Twitter, Instagram and YouTube via “@LearnNigerianLaws”.
This publication is the writer’s view not a legal advice and does not create any form of relationship. You may reach the writer for more information.

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*PENALTY FOR NON-PAYMENT OF PERSONAL INCOME TAX.*
DAILY LAW TIPS (Tip 322) by Onyekachi Umah, Esq., LLM. ACIArb(UK)

Personal Income Tax is tax charged on incomes of individuals resident in Nigeria, communities and even families and also incomes of trustees or estates of a deceased person.
Failure to pay Personal Income Tax after an assessment is made, is an offence. It is punishable with a penalty of 10% per annum of the tax charged.
Also, failure to pay the penalty for non-payment of income tax within 30 days is also an offence and is punishable with fine of #200.00 and 6 months imprisonment.

My authorities are sections 1, 76, 94 and 109 of the Personal Income Tax Act, 1993.

#DailyLawTips
#SabiLaw
#LearnNigerianLaws

Feel free to reach the author, ask questions or make inquiries on this topic or any other via This email address is being protected from spambots. You need JavaScript enabled to view it. or This email address is being protected from spambots. You need JavaScript enabled to view it. or +2348037665878.

NOTE: Sharing or modifying or publishing this publication without giving credit to Onyekachi Umah, Esq. and “LearnNigerianLaws.com” is a criminal breach of copyright and will be prosecuted. Please share this publication till it gets to those that need it most. Save a Nigerian today!

To receive our Daily Law Tips for free follow our Facebook page, Twitter, Instagram and YouTube via “@LearnNigerianLaws”.
This publication is the writer’s view not a legal advice and does not create any form of relationship. You may reach the writer for more information.

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*WHAT IS THE COMPULSORY PERIOD FOR YOU TO BE RECONNECTED TO ELECTRICITY OR BE PAID FOR DELAYED RECONNECTION BY DISCO. * DAILY LAW TIPS (Tip 295) By Onyekachi Umah, Esq., LLM. ACIArb(UK).

Where a customer is disconnected from electricity in any part of Nigeria for whatever reason, and such customer has met reconnection conditions including payment of reconnection costs and administrative costs, such customer must be reconnected to electricity within 48 hours by the concerned electricity Distribution Company (DisCo). Where a DisCo fails to reconnect a customer within 48 hours, then the DisCo must pay compensation to such customer as Delayed Reconnection Costs.

The approved Delayed Reconnection Costs(Compensation) payable by DisCos, are:

1. For Residential customer, DisCo must pay N1000.00 for each day
2. For a Commercial customer, DisCo must pay N1,500 for each day.
3. For an Industrial customer or Special customer, DisCo must pay N2,000 for each day.

Also note that DisCo is to pay a customer where a DisCo disconnects a customer without justification.

My authorities are Regulations 2 and 14 of the Nigerian Electricity Regulatory Commission’s Connection and Disconnection Procedures for Electricity Services, 2007 as well as Paragraphs 1, 2 and 3 of the Nigerian Electricity Regulatory Commission’s Order on Unauthorised Access, Meter Tampering and By-Pass (ORDER NO: NERC/REG/41/2017.

You can download for free the above mentioned laws/regulations with the link below after the comment box.

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Feel free to reach the author, ask questions or make inquiries on this topic or any other via This email address is being protected from spambots. You need JavaScript enabled to view it. or This email address is being protected from spambots. You need JavaScript enabled to view it. or +2348037665878.

NOTE: Sharing or modifying or publishing this publication without giving credit to Onyekachi Umah, Esq. and “LearnNigerianLaws.com” is a criminal breach of copyright and will be prosecuted. Please share this publication till it gets to those that need it most. Save a Nigerian today!

To receive our Daily Law Tips for free follow our Facebook page, Twitter, Instagram and YouTube via “@LearnNigerianLaws”.
This publication is the writer’s view not a legal advice and does not create any form of relationship. You may reach the writer for more information.

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DAILY LAW TIPS
by Onyekachi Umah,Esq.
(Tip 199)
“It Is An Offence To Import Live Fish Into Nigeria Without License”

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