6. Procedures for obtaining tax clearance certificate 7. Procedures for obtaining refunds in the event of overpayment 1. INTRODUCTION
Employers of labour are expected to use these PAYE guidelines as the standard for making tax deductions and tax payments to tax offices in respect of their employees on a monthly basis.
The guidelines apply to al incomes (i.e. emoluments which includes salary and al owances) of an employee derived or deemed to be derived from Nigeria whether or not such income is received in Nigeria.
JTB ……….Creating a Tax Friendly Environment!! Al Employers of Labour, Agents and Consultants should ensure that al employees make ful disclosure of al their incomes at the beginning of the year (whether or not such income is received in Nigeria or nor) when tax forms ‘A’ are completed by them before returning same to the tax office.
Such disclosure should encompass as required by law al incomes earned,
accruable, derived or accumulated in Nigeria. This includes disclosure of
income paid both in Nigeria and outside Nigeria as wel as ful disclosure of
ALL salaries and al owances paid either in cash or in kind.
Employers of Labour, Tax Agents and Consultants, and Employees who engage in incomplete disclosure of income are liable to being charged for concealment of information with intent to defraud the Government of Nigeria, an act chargeable under the criminal code of Nigeria. The Board hereby urges al employers of labour both in the public and private sectors, to ful y implement the contents of these guidelines in order to ensure a hitch free Pay-As-You-Earn (PAYE) Tax Scheme operation. 2. DEFINITION OF TERMS
2.1 Assessable Income” refers to the income of an employee for each year
of assessment from each and every source of his income.
2.2 Employment” includes any service rendered by any person in return for
any gains or profits including appointment or office, whether public or otherwise, for which remuneration is payable, and “employee” and “employer” shal be constructed accordingly: the gain or profit from an employment shal be deemed to be derived from Nigeria if the duties of the employment are whol y or partly performed in Nigeria, or the employer is in Nigeria, whether the gains or profits are received in Nigeria or not.
2.3 Emoluments” means total emoluments including al al owances, salaries,
wages, perquisites, bonuses, and compensation; JTB ……….Creating a Tax Friendly Environment!! 2.4 Fringe Benefits or Benefits-in-kind” means benefits accruable to an
(a) Employer’s asset is put in the Employee’s use (For tax purposes, the deemed value of such benefit accruing to the employee is 5%
of the acquisition cost if known or 5% of the market value of the
asset at the time of acquisition)
(b) Employer rents or hires an asset which he puts into the use of an employee (For tax purposes, the employee wil be charged with the difference between the amount incurred by the employers and any amount refunded to the employer by the employee) 2.5 Income Tax Reliefs” in relation to any year of assessment, means the
sum of personal al owances and other reliefs given to an employee in a year of assessment; 2.6 Taxable Emolument” means emoluments reduced by tax-free
2.7 Tax Deduction Cards” means a tax deduction card in the form prescribed
by the relevant tax authority or such other document as may be authorized by the relevant tax authority 2.8 Total Income” means in relation to an individual for a year of assessment,
his aggregate assessable income for that year after the additions and deductions as al owed in the statute are factored in 2.9 Year of Assessment” means the period of 12 months commencing on the
In line with section 3(1) of PITA, LFN 2004
3.1 An employee’s income chargeable to tax is the income for the year, from
ALL sources inside or outside Nigeria, including any salary, wage,
fee, allowance or other gain or profit from employment

JTB ……….Creating a Tax Friendly Environment!! compensations, bonuses, premiums, benefits and other
al owed, given or granted by any person to an
employee other than:
a) So much of any such sums as may be admitted by the relevant tax authority to represent reimbursement to the employee or
expenses incurred by him in the performance of his duties, and
from which it is not intended that the employee should make any
profit or gain;
b) Medical or dental expenses incurred by the employee; c) The cost of any passage to or from Nigeria incurred by the d) Any sum paid in respect of the maintenance or education of a child if any provision of this Act provides that any sum received by the employee during a year of assessment shal be deducted from the personal relief to be granted to him for the next fol owing year; e) So much of any amount of rent the employee is treated as being in receipt equal to the annual amount deemed to be incurred by the employer under the provisions of sections 4 of the Act; f) So much of any amount of rent the employee is treated as having received under the provisions of section 5 of the Act; g) So much of the amount of rent subsidy or rent al owance paid by the employer, to or on account, for the employee not exceeding ₦150,000 per annum; h) The amount not exceeding ₦20,000 per annum paid to an i) Meal subsidy or meal al owance, subject to a maximum of j) Utility al owance of ₦10,000 per annum; JTB ……….Creating a Tax Friendly Environment!! k) Entertainment al owance of ₦6,000 per annum; l) Leave grant, subject to a maximum of ten percent of annual basic 3.2 The Board emphasizes that fringe benefits and/or benefits in kind of an
employee are taxable whether they are monetized or in kind.
4.1 Personal Income Tax Rate Structure:
The tax rates in the table below are applicable to an employee’s taxable income with effect from 1st January, 2001 after reliefs have been deducted. The minimum tax rate payable is 0.5% for any emolument below ₦30,000.00 per annum while the maximum tax rate is 25% The detailed Tax rates are as follows:
Employers of labour are required to adhere strictly to this tax rate structure unless new rates are issued by the Joint Tax Board, which wil be only after the National Assembly has passed the amendments of relevant sections of PITA, LFN 2004 Income to be taxed
Taxable Band
Income rate of Tax
JTB ……….Creating a Tax Friendly Environment!! 4.2 Tax Reliefs (Allowances)
An employee enjoys certain reliefs (al owances) which are normal y deducted from his salary before the balance is subjected to tax. Such reliefs are stated in the table below: ₦2,500 per child up to a Attach Evidence maximum of 4 children Dependant Relatives ₦2,000 per dependant subject to a maximum of two (2) dependants Where the employer pays Where free accommodation directly to the employee the is provided by the employer law al ows what is paid to the to the employee, the ratable employee up to a maximum value of the property wil of ₦150,000 per annum with continue to be used in effect from 1/1/2001 arriving at the Benefit-in-kind of the employee for tax purpose The maximum non taxable allowance with effect from 1st January, 2001 is ₦15,000 per annum A maximum sum of 10% of Any amount in excess of this annual basic salary Subsidy Meal subsidy/allowance is Any excess is taxable ₦5,000 per annum with effect from 1/1/99 Utility allowance is ₦10,000 Any excess is taxable per annum with effect from 1/1/99 Entertainment al owance is Any excess is taxable JTB ……….Creating a Tax Friendly Environment!! ₦6,000 per annum with effect from 1/1/99 12. Interest on loan in 100% subject to the approval respect of owner- of the Board and the relevant occupier premises canteen or non-transferable luncheon vouchers Disability allowance is Limited to 10% of earned ₦3,000 for the disabled 15. Compensation for loss 100% subject to approval by Effective from January 1, 100% subject to approval by Effective from January 1, the All are taxable
5.1 The law stipulates that an employer is answerable for PAYE taxes
deducted or to be deducted and paid to government.
5.2 Collection of Tax Form A by Employers:
Tax Forms ‘A’ wil be supplied free of charge to employees through their employers. Employers should approach the relevant Tax Offices in their various States (including the FCT) where they operate to col ect tax Form ‘A’, for distribution to their employees.
JTB ……….Creating a Tax Friendly Environment!! 5.3 Completion of Tax Forms collected by employees
Employers should certify the correctness of the salaries and
allowances declared in the forms by their employees to ensure that
correct reliefs are granted the employee.
Employees whose forms are not ful y completed and certifies by their employers may experience delay in getting their tax deduction cards 5.4 Returns of Completed Tax Forms A by Employers
Al Tax Deduction Cards (TDC) used in operation of the PAYE
Scheme and End of Year returns should be returned to the relevant
tax authorities not later than January 31st of the next year
Employer Annual Declaration Form H1 for use in any year should be
returned not later than 31st January of that year
Tax Deduction Cards shal continue to be treated strictly as security documents when returned to the Tax Office Only authorized officers shal endorse the Cards. Employers labour are therefore requested to familiarize themselves with the specimen signatures of the authorized officers in the relevant tax stations in the State where they operate or the Federal Capital Territory where applicable Where an employer of labour is found operating PAYE system with forged of fake Tax Deduction Cards, appropriate sanctions will be imposed on such employer. Such employers are also liable for prosecution under the Criminal Act of Nigeria 5.5 Submission of End of Year Returns
End of Year Returns must be submitted along with Tax Deduction
Cards not later than 31st January of that year. The year’s returns
JTB ……….Creating a Tax Friendly Environment!! must show the name of employees, total emoluments, total reliefs granted and tax paid by the employees Submission of evidence of payment (Receipts) to the tax office Granting of reliefs for employees on Tax Deduction Cards and return of same to employers 5.6 Remittance of PAYE Deductions
Remittances must be done within 10 days of the end of each
in order to prevent payment of interest and penalty for late
payment. A receipt must be col ected by the employer for any
remittance made
Any employee who wants a Tax Clearance Certificate (TCC) should
submit an application for a TCC accompanied with a certificate of
payment and tax (Form H2) showing 3 years tax payment for the 3
preceding years.
A Tax Clearance Certificate wil be issued to al employees on
subject to the return of annual Tax Deduction Cards (TDC’s)
and End of Year Returns for that year showing evidence of payment
of tax for the three preceding years.
The Tax office wil issue a TCC within 14 days from the date of
receipt of the application from an employee or state reasons for
Applications for Tax Clearance Certificates by employers on behalf of employees should be accompanied by ful y completed and JTB ……….Creating a Tax Friendly Environment!! certified Forms H2. Only the relevant tax offices are authorized
to process such applications

Such applications should reach the Tax Offices at least two weeks
in advance of col ection. Applications must be accompanied by,
among other basic requirements, the relevant tax returns in respect
of these employees
Please note that unless the above requirements are met, applications made will not be processed.
Where an overpayment of tax by an employee is established, he is entitled to tax refund as may be directed by the tax authority. The employer may be directed to refund the overpayment to the employee within the year of assessment during which period the employee obtained his tax relief. Set-off overpayment in a current year may also be available in the next year of assessment provided that ful taxes have been paid and remitted for the current and previous years of assessment.
An attempt to willful y cover, conceal or evade taxes is a criminal act and therefore, offences are as prescribed under the Criminal Code of Nigeria. In addition, there are specific offences as stated in the tax laws and stiff penalties prescribed where an employer or employee commits such an offence. Some of such offences include: 8.1 Some Offences and related sanctions
JTB ……….Creating a Tax Friendly Environment!! 10% penalty plus interest at prevailing bank commercial rate 10% penalty plus interest at prevailing bank commercial rate 10% penalty plus interest at prevailing bank commercial rate 10% penalty plus interest at prevailing bank commercial rate 8.2 An employer commits an offence when he fails to register with a tax office
within six months of commencing a business for the purpose of deducting income tax from his employees with or without formal notification or direction by the relevant tax authority.
8.3 It is an offence to make to incorrect or false statements and returns or
failing to comply with the requirements of a notice served on an employer. It also includes understating any income liable to tax, preparing false accounts, unlawful y refusing or neglecting to pay tax.
8.4 Regulation 19 of the PAYE Regulations 2002, stipulates that: ‘where an
offence under these Regulations or the Act is committed by a body corporate or firm or other association of individuals (a) every director, manager, secretary or officer of the body (b) every partner or officer of the firm; or (c) every person concerned in the management of the affairs of the shal be several y liable for the commission of the offence JTB ……….Creating a Tax Friendly Environment!! 9. ADDITIONAL PAYE ASSESSMENT
Where an employer fails to disclose al emoluments paid to an employee or under deducts, or under remits tax from employees, the tax authority may assess such income to tax for the proceeding six (6) years in the hands of the employer.
An employee can object and/or appeal against an assessment raised by the tax office if he is aggrieved within 30 days from the service upon him of a notice of assessment. Such an aggrieved employee must state his grounds of objection before the tax authority can review the assessment and make amendments where necessary.
For the purpose of Personal Income Tax Administration (PAYE): The Federal Inland Revenue Service has jurisdiction over the fol owing: Residents of the Federal Capital Territory Staff of the Armed Forces, Nigeria Police, Ministry of Foreign Affairs and non residents The States Boards of Internal Revenue have jurisdiction over individuals within their State Contact information for the relevant tax authorities in the Federation are as stated below: Addresses
JTB ……….Creating a Tax Friendly Environment!! HQ, Finbarr’s Road, Umuahia.
General Office, Near Post Office, Yola.
HQ, Jos Road, Maiduguri.
HQ, 64 Okumagba Avenue, Warri.
Way, Abakaliki.
HQ, 80 New Lagos Road, Benin City.
Government Secretariat, Enugu
Federal Capital Territory, FIRS, Garki ITO, 12 Port Harcourt Abuja Crescent , Area 11, Garki.
(Asokoro, Nyanya, Karu, Jikwoyi, Garki II, Apo and Durumi Areas.) Federal Capital Territory, FIRS Wuse ITO, Plot 48 Sudan Street, Zone 6, Wuse, Abuja.
JTB ……….Creating a Tax Friendly Environment!! (Wuse, Wuse II, Mabushi, Life Camp, Utako,Jabi,Kado,,Gwagwa, Idu Karimu,Deidie Areas) Federal Capital Territory, FIRS Central ITO, Owena House, Abuja Central Business District, Abuja.
(Central Business District, Airport RoadLugbe, Dutse, Maitama, Bwari, Kubwa, and Gwarimpa Areas.
Federal Capital Territory, FIRS Large Tax Office, NACB Building, Abuja Airport Road, Central District, Abuja.
(Federal Ministries, Parastals, Agencies and Non Residents) Federal Capital Territory, FIRS Gwagwalada ITO, FCT Abuja Secretariat, Gwagwalada.
HQ, Block 4, 3rd Floor, New Secretariat, Port–Harcourt Road, Owerri.
House, Yakubu Gowon Way, Kaduna.
HQ, Bank Road, Kano
JTB ……….Creating a Tax Friendly Environment!! Bello Road, G.R.A. Katsina.
HQ, Sultan Abubakar Road, Birnin
HQ, Along Marie Road, Lokoja.
Police HQ, Ilorin.
Alausa, Ikeja.
Oke – Mosan, Abeokuta.
Planning, Alagbaka, Akure,
Road, Osogbo.
Revenue HQ, 7 Beach Road, Jos
G.R.A. Port Harcourt.
HQ, Kano Road, Damaturu.
Mosque, Gusau.
JTB ……….Creating a Tax Friendly Environment!! JTB ……….Creating a Tax Friendly Environment!! JTB ……….Creating a Tax Friendly Environment!!

Source: http://www.jtb.gov.ng/sites/default/files/paye_scheme_guideline.pdf

Attention deficit hyperactivity disorder

ATTENTION DEFICIT After completing this educational activity, HYPERACTIVITY DISORDER { Discuss the occurrence and distribution of ADHD from childhood through adulthood. { Outline the current understanding of the causes of { Discuss the impact of ADHD symptoms on function. { Discuss teaching-related practices that have been found to be useful with students with ADH


UNO SGUARDO COMUNITARIO SULLA DEMOCRAZIA PARTECIPATIVA 1. PREMESSA Il presente studio ha ad oggetto l’attenzione prestata a livello comunitario nei con-fronti della democrazia partecipativa o, più propriamente, come avremo modo di illu-strare, degli strumenti di partecipazione in senso lato1, dal momento che i canali didialogo accessibili a tutti gli individui e aperti lungo l’intero pr

Copyright © 2010-2014 Drug Shortages pdf