Personal Income Tax (Amendment) Act 2011

Link to law: http://www.nassnig.org/document/download/5958

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PERSONAL INCOME TAX ACT (AMENDMENT) BILL, 2011
Section:
ARRANGEMENT OF SECTIONS
Amendment of Cap. P8 LFN, 2004. 2 Amendment of section 2. 3 Amendment of section 3. 4 Amendment of section 10. 5 Amendment of section 33. 6 Amendment of section 36. 7 Amendment of section 37. 8 Amendment of section 38. 9 Amendment of section 44. !0 Amendment of section 47.
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17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32
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Amendment of section 52. Amendment of section 57. Amendment of section 60. Deletion of section 61-67 Amendment of section 70. Amendment of section 73. Substituting for section 74. Amendment of section 77. Amendment of section 81. Amendment of section 85. Amendment of section 86. Amendment of section 87. Amendment of section 88. Amendment of section 94. Amendment of section 95. Amendment of section 96. Amendment of section 97. Substituting for section 104. Insertion of new section 106A Amendment of section 108. Amendment of first Schedule.
33 Amendment of third Schedule. l4 Suhstituting lor 6'11 Schedule. 35 Citation.
PERSONAL INCOME TAX (AMENDMENT) ACT, 2011
A r~iII
For
/\11 Act to amend the Personal Income Tax Act, Cap, I'R Laws or the Federation or Nigeria, 2{)04; and for related matters.
Lt\;\( 11,j) hy the National ASol:mhl) ofthe Federal Republic or ~igeria I. The Personal lncomc Tax Act (in this Act referred to as "tile Principal Act") is amended as set out in this Act.
2. Section 2 of the Principal Act is amended- (a) by substituting for the word "impose" in the marginal note the word
"collect" and wherever it occurs in the section;
(b) in subsection 2(c), by deleting the phrase "or any other Act" in line 2 ofthe Act.
Ie) in subsection (~) h) insenin.L', immediate}; after the word "allowances" th,-, words "including benefits in kind",
3. Section 3 ofthe Principal Act IS amended· (a) ill subsection ( I ) (b}-
(i) hy substituting the word "perquisites" in line 4 ofthe Act with the word "prercq ui sites"
(ii ) by inserting the phrase "temporary or permanent" alter the phrase "person to any" in line 5 ofthe Act.
(b) by substituting the existing subsection (I )(e) with a new paragraph (I )(e)
"(e) any charge or annuity,"
4. Section 1() of the Principal Act is amended-
(a) ill subsection (1) (a) (i ), by inserting immediately after the word "Nigeria",
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taxpayer is the owner and, subject to the provisions of this section, recover the amount of tax due by sale of anything so distraincd.
(2) The authority to distrain under this section shall he in the lorrn prescribed by the relevant tax authority.
(3) 1'01' the purpose of levying any distress under this section. an officer duly authorized by the relevant tax authority shall apply to it Judge or a Iligh Court silting in Chambers, under oath for the issue or a warrant under this section.
(4) The Judge may, on application made ex-parte, authorize such officer, referred to in subsection (3) of this section, in writing to execute any warrant of distress and, if necessary, break open any building or place in the daytime for the purpose of levying such distress and he may call to his assistance any police officer and it shall be the duty of any police officer when so required to aid and assist in the execution of any warrant of distress and in levying the distress.
(5) The distress taken pursuant to this section may, at the cost or the owner, be kept for 14 days, at the end of which lime. ir the. amount due ill respect of tax and the cost anr] charges incidental to the distress arc not paid. t.hl'
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