Personal Income Tax (Amendment) Act, 2011 🇳🇬

Nigeria 1 Citing Cases

Personal Income Tax (Amendment) Act, 2011

Published in Federal Republic of Nigeria Official Gazette on 24 June 2011
Commenced on 14 June 2011
[This is the version of this document from 24 June 2011.]

AN ACT TO AMEND THE PERSONAL INCOME TAX Act, CAP. P8 LAWS OF THE FEDERATION OF NIGERIA, 2004 : AND FOR RELATED MATTERS.ENACTED by the National Assembly of the Federal Republic of Nigeria—

1. Amendment of Cap P8 LFN, 2004

The Personal Income Tax Act (in this Act referred to as "the Principal Act") is amended as set out in this Act.

2. Amendment of Section 2

Section 2 of the Principal Act is amended—

(a)by substituting for the word "impose" in the marginal note the word "collect" and wherever it occurs in the section ;

(b)by inserting, immediately after subsection (1), a new sub-section "(1A)" —

"(1A) Notwithstanding anything in the Principal Act, the relevant tax authority in a State shall have powers to collect tax under this Act from itinerant workers." ; and

(c)in sub-section (8), by inserting imme…

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