{"id":4423,"date":"2018-09-23T23:09:39","date_gmt":"2018-09-23T23:09:39","guid":{"rendered":"https:\/\/www.aziza.com.ng\/read\/?p=4423"},"modified":"2024-11-10T10:31:27","modified_gmt":"2024-11-10T10:31:27","slug":"tax-exemption-of-non-governmental-organisations-ngos-in-nigeria","status":"publish","type":"post","link":"https:\/\/www.aziza.com.ng\/read\/tax-exemption-of-non-governmental-organisations-ngos-in-nigeria\/","title":{"rendered":"TAX EXEMPTION OF NON-GOVERNMENTAL ORGANISATIONS (NGOs) IN NIGERIA"},"content":{"rendered":"

GUIDELINES ON THE TAX EXEMPTION STATUS OF NON-GOVERNMENTAL\u00a0ORGANISATIONS (NGOs) IN NIGERIA<\/strong><\/p>\n

This Circular is issued pursuant to Section 8(1)(t) of Federal Inland Revenue Service\u00a0(Establishment) Act 2007 which empowers the Service to carry out all necessary action\u00a0that are expedient for the discharge of its functions, Sections 55 of Companies Income
\nTax Act (CITA) Cap. C 21 LFN 2004 as updated to May 2007 and Section 15 of Value\u00a0Added Tax Act (VATA) Cap. V1 LFN 2004 as updated to May 2007 require all companies\u00a0to file returns in prescribed forms. The Circular also relates to Section 23(1) of Companies\u00a0Income Tax Act (CITA) Cap. C21 LFN 2004 as updated on Profits exempted in respect of\u00a0Companies engaged in ecclesiastical, charitable or educational activities. Section 3 of\u00a0Value Added Tax Act (VATA) Cap. VI LFN 2004 as updated and 1st Schedule to the Act\u00a0on goods and Services exempted and zero rated goods, Section 19, Personal Income\u00a0Tax Act (PITA) Cap. P8 LFN 2004 as updated to May 2007, Third Schedule (paragraph\u00a013) on income of ecclesiastical, charitable or educational institution.<\/p>\n

This Circular is therefore to provide guidelines to the general public particularly the Non-Governmental\u00a0Organizations (NGOs) on the procedures for filing tax returns and other\u00a0obligations under the tax laws.<\/p>\n

This circular should be read in conjunction with the circular on what constitutes a trade\u00a0(Circular No: PC-T10.2.3.1021) dated August, 2010 and the circular on Checklist for\u00a0listing under the 5th Schedule.<\/p>\n

<\/h2>\n

Get a School ERP in Nigeria<\/a><\/h2>\n

 <\/p>\n

1.0 Introduction<\/strong>
\nA Non-governmental organisation (NGO) is an association of persons registered\u00a0under Section 590 of the Companies and Allied Matters Act (CAMA) 1990 for the advancement of any religious, educational, literary, scientific,\u00a0social development, cultural, sporting and charitable purpose. They are non-profit\u00a0making organizations.<\/p>\n

Upon registration of the association, the body corporate may contract in the same\u00a0form and manner as an individual in accordance with Section 605 of CAMA 1990.\u00a0It is to be noted that by virtue of the provisions of Section 23 of CITA any\u00a0organization registered under any law within the Federation or any part thereof as\u00a0a co-operative society shall also be treated as a Non-governmental organization.<\/p>\n

NGOs includes organizations, institutions and companies engaged in\u00a0ecclesiastical, charitable, benevolent or educational activities of a public character.\u00a0Many countries including Nigeria have recognized the significant role being played\u00a0by these organizations in building a strong, caring and well-functioning society as\u00a0well as in contributing to its welfare and economic growth. In recognition of this,\u00a0Government grants tax incentives to such organizations in form of exemption of\u00a0their profits (other than those derived from trade or business carried out by them)\u00a0from income tax and zero rate of Value Added Tax (VAT) for their humanitarian\u00a0services.<\/p>\n

The role of the tax authority is to ensure that these tax incentives or benefits are\u00a0appropriately enjoyed and not abused and that the obligations associated with the\u00a0tax benefits are complied with by the NGOs. Therefore these guidelines are to\u00a0check possible abuse and ensure standardization.<\/p>\n

 <\/p>\n

Read: Company Registration Service<\/span><\/a><\/h2>\n

 <\/p>\n

2.0 Legal basis<\/strong>
\nSection 23(1) of the Companies Income Tax Act (CITA) Cap C21.LFN 2004 (as\u00a0amended) states that the profit of any statutory, charitable, ecclesiastical,\u00a0educational or other similar associations are exempted from companies income tax\u00a0obligation provided such profits are not derived from any trade or business carried\u00a0on by such an organization or association.<\/p>\n

By virtue of Section 23(1)(c) of CITA and Section 19, Para 13 Third Schedule of\u00a0PITA, profits of any company\/institution engaged in ecclesiastical, charitable,\u00a0benevolent or educational activities of a public character are exempt from income\u00a0tax provided such profits are not derived from a trade or business carried on by the\u00a0company. Where an NGO engages in any trade or business, the profit derived\u00a0therefrom will be subjected to income tax as provided for in the Act. Also, where\u00a0the NGO invests its assets in any institution, the income derived from such\u00a0investment shall be subjected to tax. It should be noted that Capital Gains Tax\u00a0(CGT) shall arise where assets are disposed of by the NGOs at a gain.<\/p>\n

The FIRS position on what constitute a trade or business is contained in\u00a0Information Circular PC-T10.2.3.1021dated August, 2010.<\/p>\n

3.0 Case Laws<\/strong>
\nA relevant Nigerian decided case is that of Arbico Ltd Vs FBIR, {1996} 2 All NLR\u00a0303. The plaintiff in the dispute, Arbico, had acquired a plot of land, erected a\u00a0building and sold the property at a profit. The company was subsequently\u00a0assessed to tax on the proceeds of the sale of the property. The company\u00a0objected to the assessment on the basis that the transaction was a one-off and did
\nnot constitute “trade”. The case was ultimately settled in the Supreme Court.<\/p>\n

In the ruling the Court laid down two important axioms:
\n\u2022 Firstly, that the word ‘trade’ should be interpreted in its widest sense in\u00a0accordance with its common everyday meaning;
\n\u2022 Secondly, that an isolated one-off transaction can still constitute a “trade”.\u00a0Decided cases in other jurisdictions on what constitute trade or business are as\u00a0follows:<\/p>\n

i) In the case of Marlin Vs Lowry (1955)3 All ER 48; 11 TC\u00a0297), a person without previous knowledge of linen trade\u00a0bought a surplus stock of aeroplane linen from government\u00a0which he sold to the public in small lots. He engaged\u00a0employees for the re-packaging and embarked on sales”\u00a0promotion through extensive adverts and campaigns. It was\u00a0held that he was trading.<\/p>\n

ii) In Murray Vs I.R. Comrs (1951, 32 TC 238), where a timber merchant\u00a0who bought standing timbers in two plantations and could not cut them\u00a0due to labour cost, sold the rights to cut the timbers to meet his\u00a0indebtedness. He was assessed to tax on the profit from the transaction.\u00a0He contended that the sale was a capital transaction since it was not in\u00a0the normal course of his business but it was held that the transaction was\u00a0part of his normal trading as a timber merchant.<\/p>\n

iii) In Burge Vs Pyne (1969, 1 All ER 467), a club proprietor providing\u00a0facilities for bar, dancing, cabaret, fruit machines and gambling, appealed\u00a0against the inclusion of his winnings in his assessment. The appeal was\u00a0dismissed on the ground that the winnings formed part of his regular\u00a0income from the trade of running the club.<\/p>\n

\u00a0<\/strong><\/p>\n

Get a Legal Firm or Lawyer in Nigeria<\/a><\/span><\/h2>\n

 <\/p>\n

4.0 Tax Reliefs available to NGOs<\/strong>
\nIn addition to the income tax exemption granted to NGOs as noted above, Section\u00a025 of CITA provides that any company making donations to such an organization\u00a0listed under the 5th schedule to CITA shall enjoy tax deductible donation not\u00a0exceeding 10% of the total profits of that company for that year as ascertained\u00a0before any deduction of such donations is made and must not be of capital nature\u00a0(these restrictions will not be applicable where the donation falls under the\u00a0provision of Section 25A of CITA).<\/p>\n

Goods purchased for use in humanitarian donor funded projects are zero rated\u00a0under the Value Added Tax Act Cap V1 LFN 2004 as amended.<\/p>\n

5.0 Registration with FIRS by NGOs<\/strong>
\nAll NGOs are expected to register with the relevant tax office of FIRS with the\u00a0following documents:
\ni) A copy of registration certificate issued by Corporate Affairs\u00a0Commission(CAC) in Nigeria or other instruments of incorporation issued to\u00a0foreign NGOs;
\nii) Certified copy of Memorandum or Constitution, Rules and Regulations\u00a0governing the NGO;
\niii) List and Profiles of the Trustees\/Board Members nominated;
\niv) Copy of the current Tax Clearance Certificate (TCC) of each of\u00a0the Trustees; and
\nv) Financial statements from inception of operation.<\/p>\n

6.0 Filing of Returns by NGOs<\/strong>
\nIn line with section 55 of CITA, it is mandatory for every NGOs to file its tax return\u00a0every year and such return shall contain:
\ni) The audited accounts, tax and capital allowances computations and a\u00a0true and correct statement in writing containing the amounts of its\u00a0profits from each and every source computed in accordance with the\u00a0provisions of CITA;
\nii) Such particulars as may by such form or return be required for the purpose of\u00a0the Act and any rules made with respect to such profits, allowances, reliefs,\u00a0deductions or otherwise as may be material by virtue of the CITA; and\u00a0iii) A declaration to be signed by a director or secretary of the organization that\u00a0the information contained in the return is true and correct.<\/p>\n

 <\/p>\n

Read: How to process Tax Clearance Certificate<\/a><\/span><\/h2>\n

 <\/p>\n

7.0 Responsibilities of the Tax Office<\/strong>
\n7.1 Clarification of Tax Status – An NGO seeking clarification on its tax exemption\u00a0status shall direct such enquiries to the tax office where it was registered and the\u00a0NGO Desk in the relevant tax office shall process the enquiry and respond to it.
\n7.2 Application for Tax Clearance Certificate (TCC) – An NGO shall direct its application\u00a0for Tax Clearance Certificate (TCC) to the tax office where it was registered and\u00a0files its tax returns. The relevant tax office shall process the application and issue
\nTCC if the NGO is found qualified and if unqualified be given reasons in writing\u00a0within two weeks of the application.<\/p>\n

Monitoring – The relevant tax office shall monitor the activities of NGOs within its\u00a0jurisdiction regularly to ensure compliance with provisions of the tax laws. Monitoring\u00a0shall be through NGO desk set up for that purpose.<\/p>\n

8.0 Other Statutory Obligations of NGOs<\/strong>
\nIn addition to its obligation to file tax returns to the appropriate tax office, NGOs\u00a0are statutorily required to:
\ni) Maintain accurate record of employees;
\nii) Maintain proper books of accounts
\niii) Deduct Pay As You Earn (PAYE) from employees’ salary and remit same to\u00a0the appropriate tax authority;
\niv) Pay Value Added Tax (VAT) on goods and services consumed except\u00a0those purchased exclusively for its humanitarian donor funded projects or\u00a0activities;
\nv) Deduct withholding tax (WHT), on, payments, made to its\u00a0contractors\/suppliers and, remit same to appropriate\u00a0tax authority in accordance with the laws; such remittance is to be\u00a0accompanied with schedule of deduction; and
\nvi) Pay tax as at when due on non-exempt activities.<\/p>\n

Failure to comply with the above requirements will attract appropriate penalty\u00a0under the law.<\/p>\n

9.0 Conclusion<\/strong>
\nIt is to be emphasized that the fact that an NGO is exempted from payment of\u00a0income tax does not remove the obligation to file returns regularly. It is also to be\u00a0emphasized that profits derived from business or trading activities are liable to tax.
\nIt is expected that all NGOs will abide with the aforementioned regulations in order\u00a0to continue to enjoy the tax incentives granted by the Government in furtherance of\u00a0their charitable activities. All applications for tax exemption and listing under the\u00a0Fifth Schedule of CITA and 3rd Schedule of PITA by NGOs should adhere to the\u00a0attached checklist as guide for such application.<\/p>\n

 <\/p>\n

10.0 Enquiries<\/strong>
\nAll enquiries on any aspect of this circular should be directed to the office of:<\/p>\n

Executive Chairman,
\nFederal Inland Revenue Service,
\nRevenue House,
\nNo 15 Sokode Crescent,
\nWuse Zone 5, Abuja.<\/p>\n

Or<\/p>\n

Director, Tax Policy and Legislation Department
\nFederal Inland Revenue Service\u00a0Revenue House,
\nNo 15 Sokode Crescent,
\nWuse Zone 5, Abuja.<\/p>\n

Or<\/p>\n

Visit our website: www.firs.gov.ng
\nEmail: enquiries@firs.gov.ng
\nTelephones: 08159490002, 08159490001, 08159490000<\/p>\n","protected":false},"excerpt":{"rendered":"

GUIDELINES ON THE TAX EXEMPTION STATUS OF NON-GOVERNMENTAL\u00a0ORGANISATIONS (NGOs) IN NIGERIA This Circular is issued pursuant to Section 8(1)(t) of Federal Inland Revenue Service\u00a0(Establishment) Act 2007 which empowers the Service to carry out all necessary action\u00a0that are expedient for the discharge of its functions, Sections 55 of Companies Income Tax Act (CITA) Cap. C 21 […]<\/p>\n","protected":false},"author":1,"featured_media":4401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2],"tags":[1190],"class_list":["post-4423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","tag-non-governmental-organisations-ngos-tax"],"acf":[],"yoast_head":"\nNON-GOVERNMENTAL ORGANISATIONS (NGOs) TAX - Aziza Goodnews<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.aziza.com.ng\/read\/tax-exemption-of-non-governmental-organisations-ngos-in-nigeria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAX EXEMPTION OF NON-GOVERNMENTAL ORGANISATIONS (NGOs) IN NIGERIA\" \/>\n<meta property=\"og:description\" content=\"GUIDELINES ON THE TAX EXEMPTION STATUS OF NON-GOVERNMENTAL\u00a0ORGANISATIONS (NGOs) IN NIGERIA This Circular is issued pursuant to Section 8(1)(t) of Federal Inland Revenue Service\u00a0(Establishment) Act 2007 which empowers the Service to carry out all necessary action\u00a0that are expedient for the discharge of its functions, Sections 55 of Companies Income Tax Act (CITA) Cap. 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