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Tax Compliance

  • Saka Muhammed OlokoobaEmail author
Chapter

Objectives

The principal objective of this chapter will be to outline and discuss the common and essential practice and procedures with regard to tax compliance in Nigeria. At the end of the study, the readers are expected to;
  1. i.

    have knowledge on the common practice and procedures with regard to tax compliance in Nigeria,

     
  2. ii.

    be abreast with the electronic tax services (e-services) presently available in Nigeria.

     

Relevant Tax Authorities and Reference for Further Readings

  1. Operation of Pay As You Earn (PAYE) Regulations in PITA (2004)Google Scholar
  2. Personal Income Tax (Rate Etc of Tax Deducted at source) Withholding Tax Regulations in PITA (2004)Google Scholar
  3. Tax Administration (Self Assessment) Regulations (2011)Google Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

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