Transcription of PERSONAL INCOME TAX ACT - LawPàdí
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PERSONAL INCOME TAX ACT ARRANGEMENT OF SECTIONS PART I Imposition of tax and INCOME chargeable SECTION 1. Imposition of tax. 2. Persons on whom tax is to be imposed. 3. INCOME chargeable. 4. General provisions as to valuation of benefits. 5. Valuation as to living accommodation. 6. Business or trade only partially carried on or deemed to be carried on in Nigeria. 7. Relevant tax authority may assess and charge tax on the turnover of a business, etc. 8. Partnership. 9. Agricultural, etc., profit. 10. Employment. 11. Tax credit allowable against tax payable on INCOME derived from outside Nigeria. 12. Nigerian dividends. 13. Foreign INCOME . 14. Interest. 15. Territory in which dividend or interest paid by a Nigerian company arises. 16. Settlement, trusts and estates. 17. Artificial transactions. 18. Certain appeals.
PERSONAL INCOME TAX ACT ARRANGEMENT OF SECTIONS PART I Imposition of tax and income chargeable SECTION 1. Imposition of tax. 2. Persons on whom tax is to be imposed.
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