Personal Income Tax is a direct tax charged on income, salary, allowance, wage, fee, bonuses, dividends or any benefit of an adult individual, communities, families, executors and trustees being resident in Nigeria or outside Nigeria or that of any person resident outside Nigeria but deriving income or profit from Nigeria.
Government can charge and collect personal income tax from an executor of any estate of a deceased person.
Above all, such can only be done in line with the state law governing the state where the estate of the deceased is located.
My authorities are sections 1, 2, 3, 108 and 109 of the Personal Income Tax Act 1993.
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