
FIRS Establishes Tax Office For Non-Resident Persons
The Federal Inland Revenue Service (FIRS) has established a tax office that is designated solely for the administration of taxes for non-resident persons.
This was contained in a statement signed by the Executive Chairman, FIRS, Mr. Tunde Fowler, which clarified that a non-resident person referred “to a foreign company as defined in the Companies Income Tax Act (Cap C2, LFN (Laws of the Federation of Nigeria) 2004 as amended) or an individual (who is resident outside Nigeria and derives income or profit from Nigeria) as defined in the Personal Income Tax Act (Cap P8, LFN 2004 as amended).”
The statement …