DAILY LAW TIPS (Tip 322) by Onyekachi Umah, Esq., LLM. ACIArb(UK)
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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.
Failure to pay Personal Income Tax after an assessment is made, is an offence. It is punishable with a penalty of 10% per annum of the tax charged.
Also, failure to pay the penalty for non-payment of income tax within 30 days is also an offence and is 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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