Arrangement of Sections
1. Responsibility for collection 2. Assessment and collection 3. Offences.
taxes and levies, etc. of taxes.
4. Interpretation. 3. Citation.
COMMENCEMENT
30th day of September 1998
The Federal Military Government hereby decrees as follows:-
1. (1) Notwithstanding anything contained in the Constitution of the Federal Republic of Nigeria 1979, as amended, or in any other enactment or law, the Federal Government, State Government and Local Government shall
be responsible for collecting the taxes and levies listed in Part I, Part II and Part III of the Schedule to this Decree, respectively.
(2) The Minister of Finance may, on the advice of the Joint Tax Board and by Order published in the Gazette, amend the Schedule to this Decree.
1. (1) Notwithstanding anything contained in the Constitution of the Federal Republic of Nigeria 1979, as amended, or in any other enactment or law, no person, other than the appropriate tax authority, shall assess or collect, on behalf of the Government, any tax or levy listed in the Schedule to this. Decree, and members of the Nigeria Police Force shall only be used in accordance with the provisions of the tax laws.
(2) No person, including a tax authority, shall mount a road block in any part of the Federation for the purpose of collecting any tax or levy.
3. A person who –
(a) collects or levies any tax or levy; or
(b) mounts a road block or causes a road block to be mounted for the purpose of collecting any tax or levy, in contravention of section 2 of this Decree, is guilty of an offence and liable on conviction to a fine of N50,000 or imprisonment for 3 years or to both such fine and imprisonment.
4. In this Decree, unless the context otherwise requires –
“Government” means the Federal, State or Local Government;
“Joint Tax Board” means the Joint Tax Board established under the provisions of Personal Income Tax Decree 1993;
levy” includes any fee and charge,;
“tax authority” means –
(a) the Federal Board of Inland Revenue, the State Board of Internal Revenue or the Local Government Revenue Committee; or
(b) a Ministry, Government department or any other Government body charged with responsibility for assessing or collecting the particular tax.
5. This Decree may be cited as the Taxes and Levies (Approved List for Collection) Decree 1998.
Schedule
Part I: Taxes to be collection by the Federal Government
| 1. | Companies income tax. | 2. | Withholding tax on 3. companies, residents of the Federal Capital Territory, Abuja and nonresident individuals. | Petroleum profits tax. |
| 4. | Value added tax. | 5. | Education tax. 6. | Capital gains tax on |
residents of the Federal Capital Territory, Abuja, bodies corporate and non-resident individuals.
7. Stamp duties on 8. Personal income tax bodies corporate and in respect of – residents of the Federal Capital Territory, Abuja.
(a) members of the Armed Forces of the Federation;
(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.
Part II Taxes and Levies to be collected by the State Government
1. Personal Income Tax in respect of –
(a) Pay-As-You-Earn (PAYE); and
(b) direct taxation (Self Assessment).
1. Withholding tax 2. Capital gains tax 3. Stamp duties on (individuals only). (individuals only). instruments executed by individuals.
4. Pools betting and 5. Road taxes. 6. Business premises lotteries, gaming registration fee in
and casino taxes. respect of –
(a) urban areas as defined by each State, maximum of –
(i) N 10,000 for registration, and
(ii) N5,000 per annum for renewal of registration; and
(b) rural areas –
(i) N2,000 for registration, and
(ii) N1,000 per annum for renewal of registration.
1. Development levy 2. Naming of street 3. Right of Occupancy (individuals Only) registration fees in fees on lands owned not more than N 100 the State Capital. by the State
per annum on all Government in
taxable individuals. urban areas of the
State.
4. Market taxes and levies where State finance is involved.
Part III Taxes and Levies to be collected by the Local Government
1. Shops and kiosks 2. Tenement rates. 3. On and Off Liquor rates. Licence fees.
4. Slaughter slab fees. 5. Marriage, birth and 6. Naming of street
death registration registration fee,
fees. excluding any street
in the State Capital.
7. Right of Occupancy 8. Market taxes and 9. Motor park levies.
fees on lands in rural levies excluding any areas, excluding market where State those collectable by finance is involved.
the Federal and State Governments.
10. Domestic animal 11. Bicycle, truck. 12. Cattle tax payable licence fees. canoe, wheelbarrow by cattle farmers and cart fees, other only.
than a mechanically
| propelled truck. | |
| 13. Merriment and road 14. Radio and television 15. closure levy. licence fees (otherthan radio and television transmitter). | Vehicle radio licence fees (to be imposed by the Local Government of the State in which the car is registered). |
| 16. Wrong parking 17. Public convenience, 18. charges. sewage and refusedisposal fees. | Customary burial ground permit fees. |
| 19. Religious places 20. Signboard and establishment permit Advertisement fees. permit fees.Made at Abuja this 30th day of September 1998 |
General Abdulsalami Alhaji Abubakar
Head of State, Commander-in-Chief of the Armed Forces
Federal Republic of Nigeria