When can a village/community in Nigeria be charged personal income tax?

Daily Law Tips (Tip 414) By Onyekachi Umah, Esq., LLM. ACIArb(UK)

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.

#DailyLawTips
#SabiLaw
#LearnNigerianLaws

Feel free to reach the author, ask questions or make inquiries on this topic or any other via [email protected] or [email protected] 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

Related Articles

16 COMMENTS

  1. Howdy! This blog post could not be written any better! Reading through this article reminds
    me of my previous roommate! He constantly kept talking about this.
    I most certainly will send this post to him.
    Pretty sure he will have a good read. Thanks for sharing!

    My web page was info [http://tinyurl.com]

  2. Fantastic beat ! I would like to apprentice while you amend your website, how can i subscribe for a blog website?
    The account helped me a acceptable deal. I had been tiny bit acquainted of this your
    broadcast offered bright clear concept

    Here is my web site: an info (tinyurl.com)

  3. Hi there, just became alert to your blog through Google, and found that it’s truly informative.
    I am going to watch out for brussels. I will appreciate if you continue this in future.
    Lots of people will be benefited from your writing. Cheers!

    Feel free to surf to my web site :: cheapest flight

  4. Woah! I’m really enjoying the template/theme of this site.
    It’s simple, yet effective. A lot of times it’s challenging to get that “perfect balance” between user friendliness and visual appeal.
    I must say that you’ve done a amazing job with this.

    In addition, the blog loads extremely fast for me on Safari.
    Outstanding Blog!

    my web site; cheap airline tickets

  5. It’s the best time to make some plans for the future and it’s
    time to be happy. I’ve read this post and if I could I desire
    to suggest you some interesting things or suggestions.

    Perhaps you can write next articles referring to this article.

    I wish to read more things about it!

    Here is my blog post fly tickets

  6. My partner and I absolutely love your blog and find most
    of your post’s to be exactly what I’m looking for. can you offer guest writers to write content to suit
    your needs? I wouldn’t mind publishing a post or elaborating on some of the subjects you write about here.

    Again, awesome blog!

    my homepage … cheap flights booking

  7. Greetings from Los angeles! I’m bored to death at work so I decided to
    browse your blog on my iphone during lunch break. I love the info you present here and can’t
    wait to take a look when I get home. I’m surprised
    at how fast your blog loaded on my cell phone .. I’m not even using WIFI, just 3G ..

    Anyways, very good site!

    Also visit my web page search cheap flights

  8. Thank you for the good writeup. It in reality used to be a leisure account it.

    Look advanced to more introduced agreeable from you!
    However, how can we keep up a correspondence?

    Feel free to visit my homepage gamefly

  9. Great weblog right here! Also your website
    lots up fast! What host are you using? Can I get your affiliate
    link for your host? I wish my site loaded up as quickly as yours lol

    My web blog :: gamefly

  10. There are several models of baby vests to choose from. These outfits are great for special occasions or for everyday use. The most common styles of these outfits are those that feature pockets and buttons. These garments are made of lightweight fabric, and many parents choose these for their children. Unlike most vests, the baby vests are designed to keep the child warm. Some of them have hoods, which can help keep the baby warm.

    https://www.batuhanustun.com.tr/

  11. Pretty great post. I simply stumbled upon your blog and wanted to mention that I’ve truly loved surfing around your weblog posts.
    After all I’ll be subscribing to your rss feed and I am hoping you write once more very soon!

    Have a look at my website – with info (tinyurl.com)

LEAVE A REPLY

Please enter your comment!
Please enter your name here

Stay Connected

1,167,000FansLike
34,567FollowersFollow
1,401,000FollowersFollow
0SubscribersSubscribe
- Advertisement -

Latest Articles