Punishment For Failure To Pay Penalty For Non-Payment Of Personal Income Tax

DAILY LAW TIPS (Tip 326) by Onyekachi Umah, Esq., LLM.
ACIArb(UK)

PUNISHMENT FOR FAILURE TO PAY PENALTY FOR NON-PAYMENT OF
PERSONAL INCOME TAX.

Personal Income Tax is tax charged on incomes of individuals
resident in Nigeria, communities and even families and also incomes
of trustees or estates of a deceased person.
The penalty for non-payment of Personal Income Tax after an
assessment is 10% per annum of the tax charged.
Where a person fails to pay penalty for nonpayment of Income tax
within 30 days it is own it’s own an offence. It is an offence
punishable with fine of #200.00 and 6 months imprisonment.

My authorities are sections 1, 76, 94 and 109 of the Personal
Income Tax Act, 1993.

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