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 on a village or indigenous community, where the government tax agency is of the opinion that it cannot practicably assess individuals in a particular village or that general income of a village cannot be practicably shared with certainty among members of the village. Above all, such can only be done in line with the state law governing the state where the village is located and the tax may be charged on the estimated total income of all members of the village.
My authorities are sections 1, 2, 3, 108 and 109 of the Personal Income Tax Act 1993.
Feel free to reach the author, ask questions or make inquiries on this topic or any other via info@LearnNigerianLaws.com or firstname.lastname@example.org 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