The Comptroller-General of the Nigerian Immigration Service (CGNIS) recently announced that going forward evidence of tax remittance to the relevant tax authorities would be a prerequisite for residence permit renewal for any foreigner earning salary in Nigeria.

Key Points:

  • The CGNIS, during a March 31 press conference, stated that the Nigeria Immigration Service (NIS) is working with the Federal Inland Revenue Service (FIRS) to ensure all foreigners earning salary in Nigeria pay tax, irrespective of the length of their contracts. Although the NIS only specifically mentioned its collaboration with FIRS, we expect that NIS will require evidence of tax remittance for all individuals in any state within Nigeria.
  • The Personal Income Tax Act (PITA) provides that all income earners under formal employment are expected to pay taxes to the relevant tax authorities, and employers have been given the responsibility to deduct and remit these taxes on behalf of their employees.
  • The recently announced initiative is aimed at addressing the issue of revenue leakage (through tax evasion) for the Nigerian government. Companies are therefore encouraged to ensure appropriate deduction and remittance of taxes due on their expatriate employees’ income. Employers should also be sure to keep adequate tax records.

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