PUNISHMENT FOR FAILURE TO PAY PENALTY FOR NON-PAYMENT OF PERSONAL INCOME TAX. DAILY LAW TIPS (Tip 326) by Onyekachi Umah, Esq., LLM. ACIArb(UK)

PUNISHMENT FOR FAILURE TO PAY PENALTY FOR NON-PAYMENT OF PERSONAL INCOME TAX.
DAILY LAW TIPS (Tip 326) by Onyekachi Umah, Esq., LLM. ACIArb(UK)

Personal Income Tax is tax charged on incomes of individuals resident in Nigeria, communities and even families and also incomes of trustees or estates of a deceased person.
The penalty for non-payment of Personal Income Tax after an assessment is 10% per annum of the tax charged.
Where a person fails to pay penalty for nonpayment of Income tax within 30 days it is own it’s own an offence. It is an offence punishable with fine of #200.00 and 6 months imprisonment.

My authorities are sections 1, 76, 94 and 109 of the Personal Income Tax Act, 1993.

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Onyekachi Umah, Esq., LL.M, ACIArb(UK)

Onyekachi Umah is an exceptional Legal Practitioner, Arbitrator, Notary Public and Legal Awareness Expert with over a decade of experience in civil law, criminal law and human rights. He holds a Master of Laws; a Master of Business Administration (mini) and he is a doctoral candidate. Mr Umah is the Managing Partner of the law firm of Bezaleel Chambers International (BCI), where he consults and provides legal services to several national and international organisations, including the United Nations. Aside from his very engaging legal practice, Mr Umah runs a legal awareness organisation (Sabi Law Foundation) and he diligently publishes free daily law tips, every day on www.LearnNigerianLaws.com since 2017. He has published over 820 legal articles in diverse areas of law, delivered over 35 public lectures, anchored over 67 law radio/tv shows and supported several legal and developmental projects across Africa. Click to read more.

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