{"id":38960,"date":"2017-06-21T07:48:31","date_gmt":"2017-06-21T07:48:31","guid":{"rendered":"http:\/\/localhost:8888\/cregital\/disha\/2017\/06\/21\/federal-government-taxes-for-micro-small-and-medium-scale-enterprises-msmes\/"},"modified":"2017-06-21T07:48:31","modified_gmt":"2017-06-21T07:48:31","slug":"federal-government-taxes-for-micro-small-and-medium-scale-enterprises-msmes","status":"publish","type":"post","link":"https:\/\/msmehub.org\/staging\/6671\/federal-government-taxes-for-micro-small-and-medium-scale-enterprises-msmes\/","title":{"rendered":"Federal Government Taxes for Micro Small and Medium Scale Enterprises (MSMEs)"},"content":{"rendered":"

In Nigeria, the right to administer and collect taxes is distributed between the three tiers of Government; Federal, State and Local Governments. The Taxes and Levies (Approved List for Collection) Act (as amended), dictates the taxing rights allocated to each tier of Government.<\/span> <\/span>
<\/span><\/p>\n

\nTaxes due to Federal Government<\/span><\/strong><\/p>\n

\nThere are nine (9) taxes currently being administered by the Federal Government.  <\/span>These taxes are highlighted below:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

S\/N<\/span><\/strong><\/p>\n<\/td>\n

\n

Tax or mandatory contribution<\/span><\/strong><\/p>\n<\/td>\n

\n

Frequency<\/span><\/strong><\/p>\n<\/td>\n

\n

Applicability<\/span><\/strong><\/p>\n<\/td>\n

\n

Rates<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

Companies income tax<\/span><\/p>\n<\/td>\n

\n

Annually<\/span><\/p>\n<\/td>\n

\n

Companies<\/span><\/p>\n<\/td>\n

\n

30%\/ 20% of total profit<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

Tertiary education tax<\/span><\/p>\n<\/td>\n

\n

Annually<\/span><\/p>\n<\/td>\n

\n

Companies<\/span><\/p>\n<\/td>\n

\n

2% of assessable profit<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/span><\/p>\n<\/td>\n

\n

National Information Technology Development Levy<\/span><\/p>\n<\/td>\n

\n

Annually<\/span><\/p>\n<\/td>\n

\n

Companies  <\/span>with annual turnover of N<\/s>100m and above operating in Telecoms and financial services<\/span><\/p>\n<\/td>\n

\n

1% of profit before tax where turnover exceeds N<\/s>100m<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

4<\/span><\/p>\n<\/td>\n

\n

Capital gains tax<\/span><\/p>\n<\/td>\n

\n

Per transaction<\/span><\/p>\n<\/td>\n

\n

Companies, individuals resident in FCT Abuja, and foreign nationals<\/span><\/p>\n<\/td>\n

\n

10% of chargeable gains<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

5<\/span><\/p>\n<\/td>\n

\n

Withholding tax<\/span><\/p>\n<\/td>\n

\n

Monthly<\/span><\/p>\n<\/td>\n

\n

Corporate entities<\/span><\/p>\n<\/td>\n

\n

Ranging from 5% – 10% on qualifying transactions<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

6<\/span><\/p>\n<\/td>\n

\n

Value added tax<\/span><\/p>\n<\/td>\n

\n

Monthly<\/span><\/p>\n<\/td>\n

\n

Corporate entities<\/span><\/p>\n<\/td>\n

\n

5% of value of goods\/ services supplied<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

7<\/span><\/p>\n<\/td>\n

\n

Personal income tax<\/span><\/p>\n<\/td>\n

\n

Monthly<\/span><\/p>\n<\/td>\n

\n

Individuals resident in the FCT, Members of the Armed Forces; Members of the Nigeria Police Force; Staff of the Ministry of Foreign Affairs, and Non-resident individuals<\/span><\/p>\n<\/td>\n

\n

Ranging from 7% – 24% of taxable emoluments<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

8<\/span><\/p>\n<\/td>\n

\n

Stamp duties<\/span><\/p>\n<\/td>\n

\n

Per transaction<\/span><\/p>\n<\/td>\n

\n

Companies, individuals resident in FCT Abuja, foreign nationals<\/span><\/p>\n<\/td>\n

\n

Variable<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

9<\/span><\/p>\n<\/td>\n

\n

Petroleum profits tax<\/span><\/p>\n<\/td>\n

\n

Annually<\/span><\/p>\n<\/td>\n

\n

Companies operating in the upstream sector of the oil and gas industry<\/span><\/p>\n<\/td>\n

\n

85%\/65.7%\/ 50% of chargeable profit<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/strong>Glossary of terms<\/span><\/strong><\/p>\n

<\/p>\n\n\n\n\n\n\n\n
\n

S\/N<\/span><\/strong><\/p>\n<\/td>\n

\n

Terminology<\/span><\/strong><\/p>\n<\/td>\n

\n

Definition<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

Profit before tax<\/span><\/p>\n<\/td>\n

\n

Revenue less all expenses including interest expenses and operating expenses except for income tax<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

Assessable profit<\/span><\/p>\n<\/td>\n

\n

Profit for a period after adjusting for non-deductible expenses and non-taxable income <\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/span><\/p>\n<\/td>\n

\n

Total\/ chargeable profit<\/span><\/p>\n<\/td>\n

\n

Assessable profit after adjusting balancing charges\/ allowances, capital allowances (initial and annual) and investment allowance<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

4<\/span><\/p>\n<\/td>\n

\n

Chargeable gains<\/span><\/p>\n<\/td>\n

\n

Refers to the increase in an asset’s value between the time it is purchased and the time it is sold, which becomes subject to capital gains tax. It is calculated as the sales proceeds of chargeable assets less historical cost and certain expenses associated with buying, selling or improving the asset, such as fees or commissions<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/strong>Please note that a company operating in the oil and gas industry would struggle to qualify as MSME in Nigeria.<\/span><\/p>\n

<\/p>\n

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com\/about<\/a> for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.<\/span><\/em><\/p>\n

Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class capabilities and deep local expertise to help clients succeed wherever they operate. Deloitte’s approximately 225,000 professionals are committed to becoming the standard of excellence.<\/span><\/em><\/p>\n

This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the \u201cDeloitte Network\u201d) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication.<\/span><\/em><\/p>\n

© 2017 Akintola Williams Deloitte<\/span><\/em><\/p>\n

<\/p>\n

 <\/span><\/p>\n

<\/p>\n

 <\/span><\/p>\n

<\/p>\n

<\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Federal Government Taxes for M…<\/p>\n","protected":false},"author":1018,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[315,331],"tags":[490,468,415,437,485],"class_list":["post-38960","post","type-post","status-publish","format-standard","hentry","category-filing-and-paying-taxes","category-how-to-file-and-pay-taxes","tag-federal-taxes","tag-fg-taxes","tag-msmes","tag-tax","tag-tax-rate"],"yoast_head":"\nFederal Government Taxes for Micro Small and Medium Scale Enterprises (MSMEs) - 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