PERSONAL INCOME TAX


DIRECT ASSESSTMENT GUIDELINE

DEFINITION: It is a system through which self-employed persons are assessed and charged to Personal Income tax.The self-employed include but not limited to: Professionals (Lawyers, Architects. Accountants, Surveyors, Consultants etc).

  • Contractors, Politicians, Mechanics, Traders, Welders,
  • Vulcanizes, Farmers, Carpenters, Tailors, Butchers, Hairs
  • Dressers, Bricklayers, Dyers, traders, artisans and all residents in
  • Kaduna State who have any source of income.


METHOD OF OPERATION.These categories of people can be assessed through the following:

1. SELF-ASSESSMENTIt is a system where a taxable person voluntarily assess himself, file tax returns andpays to the Kaduna State Internal Revenue Service(KADIRS). The self-assessment filed may be subjected to review from time to time by KADIRS.

2. GOVERNMENT ASSESSMENT: It is a system where the tax payeris assessed by Kaduna State Internal Revenue Service(KADIRS) after he has filled and returned his annualtax returns for the relevant year of assessment

3. BEST OF JUDGEMENT ACCESSMENT (BOJA)It is a process where Kaduna State Internal Revenue Service(KADIRS) uses the Information available to itto raise an assessment on a tax payer who fails to file his returnswithin the stipulated period as allowed by law.

4. PROCEDURES FOR SELF. ASSESSMENT:

  1. Collect the Self Assessment form from the Head Office or anyArea Revenue Office nearest to you
  2. Complete the form honestly, indicating your actual Income forthe relevant years of assessment.
  3. Indicate the correct tax you should pay based on the approvedself assessment tax table
  4. Pay the tax to any of the designated Bank Accounts or POSterminals and make sure you collect an-e-receipt instantly.
  5. Payment could be made in cash, cheque or bank draft
  6. Having assessed and paid, the Revenue will review to ascertainthe correctness of the assessments; and may accepts orreview the assessment either upward or downward.

5. OFFENCES AND PENALTY

SECTIION
OFFENCES

PENALTY (INDIVIDUAL)
S.47(3)
A person who engages In banking business who fails to render returns. books, documents and Informationon demand within 7 days
N50,000 For Individual
S.49(3)
A person who engages in banking business who fails to render Information about new customers within 7 days of the next following month
For  Individual N50,000
S.52(1)(a)

Failure to keep Book of Accounts  

For  Individual N50,000
S.74(1)
Failure to deduct/remit tax
10% of taxes not deducted/ remitted plus interest at CBN Monetary policy rate
S.81(a)3
Failure to file returns by self employed
N50,000 ( Individual)
S.94
Failure to comply with anyprovision where there is nospecific penalty
N50,000 in the 1st instanceN100 for every day
S.95(1)
Making incorrect returns
N20,000.00
S.95(1)(b)
Making false statement and returns
S.96(1)
False statement by person in relation to tax payable or repayable
N10,000.00 or imprisonment nor more than 6 months
Tax Rate
  • 7% First N 300,000
  • 11% Next N 300,000
  • 15% Next N 500,000
  • 21% Next N 500,000
  • 21% Next N 1,600,000
  • 24% Above N 3,200,000

Contact Us

Business Hours: 9:00am - 4:00pm

Mail: kadris.info@gmail.com

Our Location

Kaduna State Internal Revenue Service Olusegun Obansanjo House, Kaduna State

Copyright © 2019 , Kaduna State Board of Internal Revenue. All rights reserved.