Daily Law Tips (Tip 403) by Onyekachi Umah, Esq., LLM. ACIArb(UK)
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WHEN CAN A FAMILY BE CHARGED PERSONAL INCOME TAX.
Personal Income Tax is a direct tax charged on income, salary, allowance, wage, fee, bonuses, dividends or any benefit of an adult individual, communities, families, executors and trustees being resident in Nigeria or outside Nigeria or that of any person resident outside Nigeria but deriving income or profit from Nigeria.
Government can charge and collect personal income tax from a family, where there is an income of a family and such family income is recognised under any law or custom in Nigeria and the interest/shares/entitlements of the individual members of such family are uncertain.
Above all, such can only be done in line with the state law governing the state where the member of the family that customarily receives the said family income on behalf of the family resides.
My authorities are sections 1, 2, 3, 108 and 109 of the Personal Income Tax Act 1993.
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