Personal Income Tax is a direct tax charged on income, salary, allowance, wage, fee, bonuses, dividends or any benefit of an adult individual human being resident in Nigeria gotten in Nigeria or outside Nigeria or that of any person resident outside Nigeria but deriving income or profit from Nigeria.
Hence, any person whether a Nigerian or a foreigner that although resides outside Nigeria, makes or derives income or profit from any part of Nigeria must pay personal income tax to the Federal Government of Nigeria through the Federal Inland Revenue Service (FIRS). Note that when, the said income is rent from a property in Nigeria, and the payer of rent(company, institution, organisation, government agency or parastatal approved for Pay As You Earn System) has deducted 10% of the rent and paid same to the relevant tax office, there will be no the owner of the property(landlord) not resident in Nigeria to pay any personal income tax on income from such rent.
My authorities are sections 1, 2, 3, 69(6), 108 and 109 of the Personal Income Tax Act 1993.
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