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Taxes
and Levies (Approved list for collection) Decree
No 21 of
1998
Laws of the Federation of Nigeria
Arrangement
of
Sections
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1. |
Responsibility
for collection taxes and levies, etc. |
2. |
Assessment and
collection of taxes. |
3. |
Offences. |
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4. |
Interpretation. |
3. |
Citation. |
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30th
day of September 1998
The
Federal Military Government hereby decrees as follows:-
1.
(1) Notwithstanding
anything contained in the Constitution of the Federal Republic of Nigeria
1979, as amended, or in any other enactment or law, the Federal
Government, State Government and Local Government shall be responsible
for
collecting the taxes and levies listed in Part I, Part II and Part III of the
Schedule to this Decree, respectively.
(2) The Minister of
Finance may, on the advice of the Joint Tax Board and by Order published in the
Gazette, amend the Schedule to
this Decree.
1.
(1) Notwithstanding
anything contained in the Constitution of the Federal Republic of Nigeria
1979, as amended, or in any other enactment or law, no person,
other than the appropriate tax authority, shall assess or collect, on
behalf of
the Government, any tax or levy listed in the Schedule to this. Decree, and
members of the Nigeria Police Force shall
only be used in accordance with the
provisions of the tax laws.
(2) No
person, including a tax authority, shall mount a road block
in any part of the
Federation for the purpose of collecting any tax or levy.
3.
A person who –
(a)
collects or levies any tax or levy; or
(b) mounts
a road block or causes a road block to be mounted for
the purpose of collecting
any tax or levy, in contravention of section 2 of this Decree, is guilty of an
offence and liable on
conviction to a fine of N50,000 or imprisonment for 3
years or to both such fine and imprisonment.
4.
In this Decree, unless the context otherwise requires –
"Government" means the Federal, State
or Local Government;
"Joint Tax Board" means the Joint Tax
Board established under the provisions of
Personal Income Tax Decree 1993;
"levy" includes any fee and charge,;
"tax authority" means –
(a) the
Federal Board of Inland Revenue, the State Board of Internal
Revenue or the
Local Government Revenue Committee; or
(b) a
Ministry, Government department or any other Government body
charged with
responsibility for assessing or collecting the particular tax.
5.
This Decree may be cited as the Taxes and Levies (Approved List for
Collection) Decree 1998.
Schedule
Part I
Taxes
to be collection by the Federal Government
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1. |
Companies income
tax.
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2. |
Withholding tax
on companies, residents of the Federal Capital Territory, Abuja and
non-resident individuals. |
3. |
Petroleum
profits tax.
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4. |
Value added
tax.
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5. |
Education
tax.
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6. |
Capital gains
tax on residents of the Federal Capital Territory, Abuja, bodies corporate
and non-resident individuals. |
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7. |
Stamp duties on
bodies corporate and residents of the Federal Capital Territory,
Abuja. |
8. |
Personal income
tax in respect of –
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(a)
members of the Armed Forces of the Federation;
(b)
members of the Nigeria Police Force;
(c)
residents of the Federal Capital Territory, Abuja; and
(d)
staff of the Ministry of Foreign Affairs and non- resident
individuals.
Part
II
Taxes
and Levies to be collected by the State Government
1.
Personal Income Tax in respect of –
(a)
Pay-As-You-Earn (PAYE); and
(b) direct
taxation (Self Assessment).
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1. |
Withholding tax
(individuals only). |
2. |
Capital gains
tax (individuals only). |
3. |
Stamp duties on
instruments executed by individuals. |
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4. |
Pools betting
and lotteries, gaming and casino taxes. |
5. |
Road
taxes. |
6. |
Business
premises registration fee in respect of
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(a)
urban areas as defined by each State, maximum of –
(i) N 10,000 for registration, and
(ii)
N5,000 per annum for renewal of registration; and
(b) rural areas –
(i)
N2,000 for registration, and
(ii) N1,000 per annum for renewal of registration.
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1. |
Development levy
(individuals Only) not more than N 100 per annum on all taxable
individuals. |
2. |
Naming of street
registration fees in the State Capital.
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3. |
Right of
Occupancy fees on lands owned by the State Government in urban areas of
the State. |
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4. |
Market taxes and
levies where State finance is involved. |
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Part
III
Taxes
and Levies to be collected by the Local Government
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1. |
Shops and kiosks
rates. |
2. |
Tenement
rates. |
3. |
On and Off
Liquor Licence fees. |
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4. |
Slaughter slab
fees.
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5. |
Marriage, birth
and death registration fees. |
6. |
Naming of street
registration fee, excluding any street in the State
Capital. |
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7. |
Right of
Occupancy fees on lands in rural areas, excluding those collectable by the
Federal and State Governments. |
8. |
Market taxes and
levies excluding any market where State finance is involved. |
9. |
Motor park
levies.
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10. |
Domestic animal
licence fees. |
11. |
Bicycle, truck.
canoe, wheelbarrow and cart fees, other than a mechanically propelled
truck. |
12. |
Cattle tax
payable by cattle farmers only.
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13. |
Merriment and
road closure levy.
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14. |
Radio and
television licence fees (other than radio and television
transmitter). |
15. |
Vehicle radio
licence fees (to be imposed by the Local Government of the State in which
the car is registered). |
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16. |
Wrong parking
charges. |
17. |
Public
convenience, sewage and refuse disposal fees. |
18. |
Customary burial
ground permit fees. |
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19. |
Religious places
establishment permit fees. |
20. |
Signboard and
Advertisement permit fees. |
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Made
at Abuja this 30th day of September 1998
General
Abdulsalami Alhaji Abubakar
Head
of State, Commander-in-Chief of the Armed Forces
Federal
Republic of Nigeria
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