Personal income tax (Direct Assessment)
Mrs. Kesuwo Deborah
Director Direct Assessment
DIRECTORATE OF PERSONAL INCOME TAX (DIRECT ASSESSMENT)
The Directorate is saddled with the responsibility of:
- Assessing all individuals, businesses (sole proprietorships and partnerships), families, trustees, executors and self-employed who receive, earn or derive income in form of gain or profit either from trade, business, profession or vocation within or outside Nigeria.
- Carrying out back duty assessment on self-employed and businesses for a maximum of six years.
- Processing tax rebates.
- Capturing all categories of tax payers into the tax net.
- Maintaining a register for each category of tax payers.
- Serving form “A” to all existing and potential tax payers within the period of 90 days and keeping records of same.
- Assessing all tax payers based on income declared in the return forms or granting administrative assessment based on stipulated maximum tax of 10% of gross income.
- Serving Demand Notices on tax payers of 30 days at the first
instance, then 14 days and last but not the least 7 days after which a warning letter for litigation will be served.
- Attending to objection cases through a committee set up by the Service.
- Processing of Tax Clearance Certificate (TCC).
- Carrying out any other duty as assigned by the Executive Chairman