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Personal Income Tax Act, 1993 🇳🇬

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Personal Income Tax Act, 1993

  • Commenced on (exact date unavailable)
  • [Up to date as at (exact date unavailable)]
An Act to impose income tax on individuals, communities and families and on executors and trustees; and to provide for the assessment and collection and administration of the tax.[1993 No. 104.]

Part I

Imposition of tax and income chargeable

1. Imposition of tax

There is hereby imposed a tax on the income—(a)of individuals, communities and families; and(b)arising or due to a trustee or estate,which shall be determined under and be subject to the provisions of this Act.[1996 No. 30.]

2. Persons on whom tax is to be imposed

(1)Tax of an amount to be determined from the Table set out in the Sixth Schedule (in this Act referred to as "income tax") shall be payable for each year of assessment on the total income of—(a)every individual other than persons covered under paragraph (b) of this subsection or corporation sole or body of individuals deemed to be resident for that year in the rele…

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