When Can Property Of A Deceased Person Pay Personal Income Tax

When Can Property Of A Deceased Person Pay Personal Income Tax. Daily Law Tips (Tip 398) by Onyekachi Umah, Esq., LLM. ACIArb(UK)

Personal Income Tax is a direct tax charged on income, salary, allowance, wage, fee, bonuses, dividends or any benefit of an adult individual, communities, families, executors and trustees being resident in Nigeria or outside Nigeria or that of any person resident outside Nigeria but deriving income or profit from Nigeria.
Government can charge and collect personal income tax from an executor of any estate of a deceased person.
Above all, such can only be done in line with the state law governing the state where the estate of the deceased is located.

References:

Sections 1, 2, 3, 108 and 109 of the Personal Income Tax Act 1993.

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This work is published under the free legal awareness project of Sabi Law Foundation (www.SabiLaw.org) funded by the law firm of Bezaleel Chambers International (www.BezaleelChambers.com). The writer was not paid or charged any publishing fee. You too can support the legal awareness projects and programs of Sabi Law Foundation by donating to us. Donate here and get our unique appreciation certificate or memento.

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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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