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The Registration steps are as follows: 1. Register at NiPex portal 2. Make payment of N25,000 to through FG Online Remita 3. Upload your receipt of payment online. 4. On receiving these documents and confirming payment of the registration fee, NipeX will send (via the e-mail address provided on the form) login details & guidelines […]

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Source: FROM FEDERAL INLAND REVENUE SERVICE 1. Introduction The purpose of the circular is to provide a general description of the application of the Nigerian tax laws to non-residents and in particular the extent of their liability to Nigerian taxes, as well as the payment procedure. 2. Residence The concept of residence determines the extent to which the […]

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GUIDELINES ON THE COLLECTION PROCEDURE FOR WITHHODING TAX (WHT) AND VALUE ADDED TAX (VAT) BY MINISTRIES, PARASTATALS AND OTHER AGENCIES OF GOVERNMENT. The purpose of this circular is to draw the attention of the general public and especially Ministries, Departments and Agencies of government at federal, state and local levels to the government policy on the collection procedures of […]

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FEDERAL INLAND REVENUE SERVICE TAX ASSESSMENT PROCEDURE IN NIGERIA This Information Circular is issued as a guide to all Revenue Staff, Taxpayers, Tax Practitioners and the general public. It will be found very useful, particularly in the light of the new experiment with Integrated Tax System which provides an opportunity for taxpayers and their Consultants/Tax Agents to have their […]

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GUIDELINES ON THE TAX EXEMPTION STATUS OF NON-GOVERNMENTAL ORGANISATIONS (NGOs) IN NIGERIA This Circular is issued pursuant to Section 8(1)(t) of Federal Inland Revenue Service (Establishment) Act 2007 which empowers the Service to carry out all necessary action that are expedient for the discharge of its functions, Sections 55 of Companies Income Tax Act (CITA) Cap. C 21 […]

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WHAT CONSTITUTES ‘TRADE’ FOR TAX PURPOSES: GUIDELINES FOR THE GENERAL PUBLIC This circular is issued pursuant to Section 8(1)(t) of the Federal Inland Revenue Service (Establishment) Act 2007 which empowers the Service to carry out all necessary actions expedient for the discharge of its functions under the Act, Section 9(l)(a) of the Companies Income Tax Act (CITA) Cap C21 […]

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