FAQs – Niger State Internal Revenue Service

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Browse through frequently asked questions and reach out too us for more help regarding you taxes
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[av_heading heading=’What is a tax?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-6tvnoo’ sc_version=’1.0′ admin_preview_bg=”]
Aenean vulputate eleifend tellus.
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Tax is a compulsory contribution paid to government by her citizens to service the cost of governance in terms of provision of essential services to the society such as schools, electricity, potable water, roads, hospital, e.t.c. These taxes are for the benefit of the citizens.
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[av_heading heading=’Personal Income Tax (PIT)?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-7emeeg’ sc_version=’1.0′ admin_preview_bg=”]
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Personal income tax is a type of tax imposed on the income of individual who are either in employment or are running their own business under a business name, a trust or partnership.
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[av_heading heading=’What is personal income Tax (Amendment) Act?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-kvwwan26′ sc_version=’1.0′ admin_preview_bg=”]
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Personal income tax (Amendment) Act is the amended personal income tax law, cap P8, LFN 2004. This is a law that takes care of tax matters as it affects all income earners. These are employees, self-employed and all other others persons that earns an income in Nigeria.
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[av_heading heading=’Who pays personal income tax?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-kvwwe7jq’ sc_version=’1.0′ admin_preview_bg=”]
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All persons who earn income are it on a temporal or permanent basis; weather employees or individual that carry out business activities are required to pay personal income tax. The state internal revenue service collect personal income tax from: individuals resident in the state, body of individual such as communities, families that run a business. Business names and partnership; Executors of estate of deceased persons and trustee. Etc.
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[av_heading heading=’How do I pay personal income tax?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-kvwxb4kt’ sc_version=’1.0′ admin_preview_bg=”]
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Tax due and payable by employee by reason of their employment, otherwise known as PAYE, shall be deducted by their employee and remitted to the self- employed are required to assess them, file their returns and make payment on annual basis on the income of preceding year to the relevant tax authorities.
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[av_heading heading=’What are the general requirement for tax return and payment of tax under PITA?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-d3u2o’ sc_version=’1.0′ admin_preview_bg=”]
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for each year of assessment, a taxable person shall, without notice or demand therefore, file a returns of income in a prescribed form and containing the prescribed information with the tax authority of a state in which the taxable person is deemed to be a resident together with a true and correct statement in writing containing the amount of income from every sources of the year presiding the current year of assessment. An individual engaged in full time employment is taxed under the pay as you earn system. The employer withholds personal income tax from the employee’s salary or wages and pays it to the tax authorities within 10days. An individual whose only source of income is employment income from single employer must file a tax return unless his / her employment income does not exceed NGN 300,000 per year. Other individuals pay tax by financial statements and schedules, where applicable, may be made in full or, upon application, in installments.
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a taxable person shall file with relevant tax authority the returns of his / her income within 90 days from the commencement of every year of assessment.
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[av_heading heading=’What is PAYE?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-kvwydlay’ sc_version=’1.0′ admin_preview_bg=”]
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PAYE means pay as you earn. It is a form of personal income tax payable by those on employment.
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[av_heading heading=’What are the obligations of the employee?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-kvwyotwm’ sc_version=’1.0′ admin_preview_bg=”]
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the obligation of an employee is to correctly fill and file all relevant tax documents for each year of assessment as may be required by then relevant tax authority tax authority. It is obligatory for the employee to disclose correctly all the source of his/ her income for tax purposes.
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[av_heading heading=’What are the obligations of employers?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-kvwypjdr’ sc_version=’1.0′ admin_preview_bg=”]
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the duty of the employer as contained in the law is to deduct at source the correct amount from the salary payable to an employee as tax computed under the act each month the employer pay salary to the employee. Also, the tax deducted by the employer must be remitted to the relevant tax authority at least 10 days following the month deduction was made.
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[av_heading heading=’On what source of income do we tax Nigerian resident?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-kvwyw0cj’ sc_version=’1.0′ admin_preview_bg=”]
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Nigerian residents are taxed on their worldwide income; foreign-source income of residents is taxable if remitted to Nigerian.
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[av_heading heading=’What about non-resident Nigerians (foreigners)?’ tag=’h3′ style=’blockquote modern-quote’ subheading_active=” show_icon=” icon=’ue800′ font=’entypo-fontello’ size=’34’ av-medium-font-size-title=” av-small-font-size-title=” av-mini-font-size-title=” subheading_size=’15’ av-medium-font-size=” av-small-font-size=” av-mini-font-size=” icon_size=” av-medium-font-size-1=” av-small-font-size-1=” av-mini-font-size-1=” color=” custom_font=’#ffffff’ icon_color=” margin=” margin_sync=’true’ padding=’20’ icon_padding=’10’ link=” link_target=” id=” custom_class=” template_class=” av_uid=’av-kvwywzy5′ sc_version=’1.0′ admin_preview_bg=”]
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Non-resident (foreigners) are taxed on Nigerian source income, generally via withholding at source.
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