FIRS Establishes Tax Office for Non-Resident Persons

Non-resident tax

By a public notice (“the Notice”) issued by the Federal Inland Revenue Service (“the Service” or “FIRS”), a tax office-specific and peculiar to Non-Resident persons as defined under Nigerian law has been established. Non-Resident persons are now required to submit every return, enquiry or correspondence to the NonResident Persons Tax Office (“NRPTO”) located at 17B Awolowo Road, Ikoyi Lagos.

The Notice clearly delineates its scope of application and defines non-resident persons to encapsulate foreign companies as defined in the Companies Income Tax Act CAP C2, LFN 2004 (as amended) or an individual (who is resident outside Nigeria and derives income or profits from Nigeria) as defined in the Personal income Tax Act (Cap P8, LFN 2004 as amended).

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