Posted By: | September 30, 2021 |

Interpretations: A Review of Niger Delta Development Commission v. Rivers State Board of Internal Revenue [2020] 3 NWLR (Pt. 1711), 371

The Pay-As-You-Earn (PAYE) Scheme, pursuant to which employers are statutory agents for deducting and remitting their employees’ personal income taxes (PIT), is perhaps the unsung herooftheNigeriantaxadministrationsystem. Accordingtothe Nigerian Bureau of Statistics, PAYE remittances remain the most significant contributor of tax revenue to States. In Rivers State for instance in 2020, PAYE accounted for a staggering 87.7% of total tax collected.1

 

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