Anambra State Internal Revenue Service
Monday - Friday8AM - 5PM
Head Office No 1 Esther Obiakor Estate Agu-Awka, Awka
Visit our social pages
 
Anambra State Internal Revenue Service
  • TAX INFORMATION |
    • TAX LEGISLATIONS
    • TAX TYPES
    • TAX SYSTEM
      • SYSTEM OF TAX
      • TAX ADMINISTRATION
    • APPROVED LEVIES
      • TRANSPORTATION TARRIFS
      • BUSINESS PREMISES TARRIF
  • REVENUE AGENTS |
    • Motor Park Managers
  • DOWNLOADS |
  • SELF SERVICES |
    • COMPLAINTS |
    • PAY YOUR TAX
    • TAX CALCULATOR
    • GET YOUR ANSSID
    • BUSINESS PREMISES REGISTRATION
    • FILE YOUR TAX RETURNS
      • INDIVIDUAL
      • CORPORATE
  • COVID-19 UPDATES |
    • COVID-19 GUIDELINES
    • COVID19 STIMULUS
    • Request For a Zoom Meeting
  • CONTACT US

Personal Income Tax:

This is tax imposed on incomes earned by individuals who are either in employment or are self-employed or a partnership. The tax is assessed and collected by the Tax Authority/ Agency/ Internal Revenue Services of states, from those that are resident in the state, irrespective of whether they are federal, state, local government or private sector workers. This however excludes taxes from residents of Abuja FCT, staff of the Federal Ministry of Foreign Affairs, Non-residents earning income in Nigeria, Police officers, members of the Armed forces of the Federal Republic of Nigeria. The Personal Income Tax (Amendment) Act 2011 guides the administration of Personal Income Tax in Nigeria. It also guides the tax authority in establishing ‘residency’ of a taxpayer and taxability of the sources of income. It is of two types namely;

  • Direct assessment Tax (for self-employed persons)
  • Pay-As-You-Earn (for persons in employment)

WithHolding Taxes (Individuals only):

It is the specific amount deducted/ withheld at source from payment accruing to or made to individuals in respect of income receivable for services rendered or from investment and certain kinds of one-off incomes e. g. Rent, Commissions, Professional fees, Directors fees, Dividends. The rates of deduction for each Withholdable item are spelt out in the Withholding Tax Schedule.

Capital Gains Tax (Individuals only):

This is tax on gains/ profits made from the sale or exchange of capital assets. The rate is 10%.

Gaming Permits and Fees:

https://airs.an.gov.ng/wp-content/uploads/2020/02/taxation.jpg

GET IN TOUCH

Address
No 1 Esther Obiakor Estate Agu-Awka, Awka
Phone
07066727750
09053234816
Email
info@airs.an.gov.ng
support@airs.an.gov.ng
Headquarters
No 1 Esther Obiakor Estate Agu-Awka, Awka
info@airs.an.gov.ng
https://www.airs.an.gov.ng
07066727750
09053234816
GET IN TOUCHAiRS Social links
Follow us on Social Media
AVANTAGEHeadquarters
Organically grow the holistic world view of disruptive innovation via empowerment.
020 7946 0020
info@avantage.co.uk
avantage.co.uk
OUR LOCATIONSWhere to find us?
https://airs.an.gov.ng/wp-content/uploads/2019/04/img-footer-map.png
London: 020 7946 0020
Ontario: 613 285 5534
Tokyo: 0428 298 114
GET IN TOUCHAvantage Social links
Taking seamless key performance indicators offline to maximise the long tail.
Copyright © 2018 by Anambra Internal Revenue Service
  • HOME
  • TAX INFORMATION
    • Tax Types
    • Tax Systems
    • Tax Legislations
  • Revenue Agents
  • Approved Levies
  • ABOUT US
  • BACK TO TOP
  • HOME
  • TAX INFORMATION
    • Tax Types
    • Tax Systems
    • Tax Legislations
  • Revenue Agents
  • Approved Levies
  • ABOUT US
  • BACK TO TOP