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CHAPTERlr INTRODUCTION AND DEFINITION OF TERMS
PERSONAL INCOME TAX ADMINISTRATION
19 other sections not shown
1st April 1st January Abeokuta amended amount Anambra annum Appeal Commissioners appellant's application assessable income asset Azikiwe Board of lnland capital allowances Capital Gains Capital Gains Tax capital transfer tax chargeable income CHlEF claim computed corporation sole cost Counsel death deceased deduction deemed defendant demand note employee employment ended 31st December Enugu evidence expenditure expenses Federal Board fees Gambia High Court income tax incurred individual interest judgement Kaduna land leaseholds lncome Tax Act lncome Tax Law lncome Tax Management lnland Revenue lnsurance loss months naira notice of assessment paid partner payment pension Personal Allowance Personal lncome Tax plaintiff premium profession or vocation provisions received relevant tax authority relief rent resident in Nigeria respect Respondent Revenue Department salary TAGBE Tax Lagos Tax Management Act tax payable tax purposes taxable person taxation taxpayer total income trade trustee