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Taxpayers are in two categories- Individuals and Corporations.
  • Individual taxpayers:  this category of taxpayer is further sub-categorised for ease of administration into- 
    • Resident individuals- taxpayers who reside in Nigeria for a period or periods amounting to 183 days or more in any 12 month period commencing in a calendar year and ending either within that same year or the following year.
    • Non-resident individuals- this category include immigrants and any individual who is in Nigeria for some temporary purpose only and not with intent to establish residence.
    • Individuals include a corporation sole and a body of indiduals but does not include a company, partnership, community, family, trustee or executor, or any body trustees of executors.
  • Corporations:  any company incorporated under the Companies and Allied Matters Act.

Benefits of Taxpayment

Nigeria as a country and indeed all socially responsible and law abiding individuals, groups, organizations and corporate citizens will derive valuable benefits from imbibing a culture of tax compliance. The benefits derivable include but are not limited to:
  • Providing sustainable finance and funding for governance, public and social services and economic development.
  • Promoting civic responsibility, patriotism by citizens and social responsibility by corporate citizens.
  • Stimulating priority social and economic activities and sectors while discouraging less preferred ones.
  • Bringing about the redistribution of wealth and bridging sharp disparities in living standards.
  • Giving taxpayers the moral and legal right to demand for (thereby engendering) a culture of accountability.
  • Serving as a gauge for measuring the level, growth and health of economic units and economic activities.
  • Individuals and corporate organizations are conferred with definite benefits, rights and privileges in the system based on their tax compliance status.
  • Tax compliance enables law abiding citizens to avoid the consequences, penalties and sanctions of non-compliance.