List Of Approved Schedule Taxes And Levies In Nigeria

Approved List of Schedule Taxes and Levies in Nigeria.
List Of Approved Schedule Taxes And Levies In Nigeria -Owerri
Owerri Nigeria

1. Taxes Collected by the Federal Government
• Company income tax.
• Withholding tax on companies, residents of the Federal Capital Territory, Abuja and non-resident individuals.
Petroleum profits tax.
• Education Tax.
• Value Added Tax.
• Capital gains tax on residents of the Federal Capital Territory, Abuja, corporate and non-resident individuals.
• National Information Technology Development Levy
• Stamp duties on bodies corporate and residents of the Federal Capital Territory, Abuja.
• Personal income tax in respect of
a) Members of the armed forces.
b) Members of the Nigeria Police Force.
c) Residents of the Federal Capital Territory, Abuja; and
d) Staff of the Ministry of Foreign Affairs and non-resident individuals
2. Taxes and levies collected by the State Government.
• Personal income tax in respect of:
(a) Pay-As-You-Earn (PAYE);
(b) Direct taxation (Self-assessment)
• Withholding tax for Individuals
• Capital gains tax for individuals
• Stamp duties on instruments executed by individuals.
• Pools betting, lotteries, gaming and casino taxes.
• Road tax.
• Business premises registration
• Development levy for individuals
• Naming of street registration fees in State Capitals.
• Right of Occupancy fees on lands owned by the State Government.
• Market taxes and levies where State finance is involved.
• Hotel, Restaurant or Event Centre Consumption Tax, where applicable
• Entertainment Tax, where applicable
• Environmental(Ecological) Fee or Levy
• Mining, Milling and Quarry Fees, where applicable
• Animal Trade Tax, where applicable
• Produce Sales Tax, where applicable
• Slaughter or Abattoir Fees, where state finance is involved.
• Infrastructure Maintenance Charge or Levy, where applicable.
• Fire Service Charge
• Economic Development Levy, where applicable
• Social Services Contribution Levy, where applicable
• Signage and Mobile Advertisement, Jointly collected by States and Local Governments
• Property Tax
• Land use charge, where applicable.
3. Taxes and Levies to be collected by Local Government
• Shops and, kiosks rates
• Tenement rates
• On and off liquor license fees
• Slaughter slab fees.
• Marriage, birth and death registration fees.
• Naming of street registration fee, excluding any street in the State Capital
• Right of Occupancy fee on lands in rural areas, excluding those collectable by the Federal and State   Governments.
• Market taxes and levies excluding any market where State Finance is involved.
• Motor Park levies.
• Domestic animal license fees.
• Bicycle, truck, canoe, wheelbarrow and cart fees, other than a mechanically propelled truck.
• Cattle tax payable by cattle farmers only.
• Merriment and road closure levy.
• Radio and television license fees (other than radio and television transmitter).
• Vehicle radio license fee (to be imposed by the local government of the State in which the car is registered.
• Wrong parking charges.
• Public convenience, sewage and refuse disposal fees.
• Customary burial ground permit fees.
• Religious places establishment permit fees.
• Signboard and advertisement permit fees
• Wharf Landing Charge, where applicable

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