{"id":38963,"date":"2017-06-21T08:55:31","date_gmt":"2017-06-21T08:55:31","guid":{"rendered":"http:\/\/localhost:8888\/cregital\/disha\/2017\/06\/21\/local-government-taxes-for-micro-small-and-medium-scale-enterprises\/"},"modified":"2017-06-21T08:55:31","modified_gmt":"2017-06-21T08:55:31","slug":"local-government-taxes-for-micro-small-and-medium-scale-enterprises","status":"publish","type":"post","link":"https:\/\/msmehub.org\/staging\/6671\/local-government-taxes-for-micro-small-and-medium-scale-enterprises\/","title":{"rendered":"Local Government Taxes for Micro Small and Medium Scale Enterprises"},"content":{"rendered":"<p>Nigeria is a Federation with Governmental authority distributed along Federal, State and Local Government levels. This distribution also applies to the taxing rights in Nigeria. Based on the exclusive legislative list in the Second Schedule of the 1999 Constitution of the Federal Republic of Nigeria, the Federal Government has exclusive legislative power to impose all taxes in Nigeria. <span style=\"color: black; font-family: Verdana, sans-serif; font-size: 10pt;\">&nbsp;<\/span>However, item 7 of part 2 (concurrent legislative list) of the schedule also permits that State governments have powers to impose taxes or duties on capital gains, incomes or profits or persons other than companies.<\/p>\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">The Local Government Authorities derive their powers and rights of collection of taxes from item 9 of part 2 of the second schedule which prescribes that State Houses of Assembly may make provisions for the collection of any tax, fee or rate or for the administration of the Law providing for such collection by a Local Government council.<\/span><\/p>\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">The taxes and Levies (Approved List for Collection) Act (the Act) specifies the taxes and levies collectible by each of the three tiers of government.<\/span><\/p>\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">In this article, we will be focusing on taxes collected and administered by local governments.<\/span><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\"><br \/><\/span><\/p>\n<p><strong><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Taxes collectible by Local Government <\/span><\/strong><\/p>\n<p>\n<span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Based on the 2015 amendment of the Act, there are twenty-one (21) taxes collectible by the Local Government are as follows:<\/span><\/p>\n<p><strong> <br \/><\/strong>\n<\/p>\n<table width=\"0\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><strong><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">S\/N<\/span><\/strong><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><strong><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Tax or mandatory contribution<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">1<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Shop and Kiosk rates<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">2<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Tenement rates<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">3<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Slaughter slab fees<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">4<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Marriage, birth and death registration fees<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">5<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Right of occupancy fees on lands in rural areas, excl. those collectible by FIRS&#038;SIRS<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">6<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Naming of street registration fees, excl. any street in the state capital<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">7<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Motor park levies<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">8<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Domestic animal license fees<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">9<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Bicycle, truck, canoe, wheel barrow and cart fees<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">10<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Cattle tax payable by cattle farmers only<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">11<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Merriment and road closure levy<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">12<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Radio and television license fees (other than radio and television transmitter)<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">13<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Vehicle radio license fees <\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">14<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Wrong parking charges<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">15<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Public convenience, sewage and refuse disposal fees <\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">16<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Customary burial ground permit fees <\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">17<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Religious places establishment permit fees<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">18<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Signboard and advertisement permit fees <\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">19<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Wharf charge<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">20<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">On and off liquor license fees<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"48\" valign=\"top\">\n<p align=\"center\"><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">21<\/span><\/p>\n<\/td>\n<td width=\"588\" valign=\"top\">\n<p><span style=\"color: black; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Market taxes and levies excluding market where state finance is involved<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong> <br \/><\/strong><\/p>\n<p><strong><span style=\"background: white; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">Amount of taxes and levies payable<\/span><\/strong><\/p>\n<p>\n<span style=\"background: white; font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">There are no uniform rates and due dates for local government taxes\/levies in Nigeria. <span style=\"mso-spacerun: yes;\">&nbsp;<\/span>This is largely dependent on what is set by each L<\/span><span style=\"font-family: &quot;Verdana&quot;,sans-serif; font-size: 10pt; mso-bidi-font-family: Arial;\">ocal Government Authority (LGA). However, some states such as Lagos State have enacted laws to unify the administration of local taxes by LGAs within the state, stipulating the amount that should be collected for each tax type depending on the location of the community (i.e. urban, semi-urban or rural areas). <\/span><\/p>\n<p>Local Governments are expected to issue demand notices to taxpayers and appoint accredited agents of collection.<\/p>\n<p><em><span style=\"font-size: 11px;\"><br \/><\/span><\/em><\/p>\n<p><em><span style=\"font-size: 11px;\">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 <a href=\"http:\/\/www.deloitte.com\/about\">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<p><em><span style=\"font-size: 11px;\">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&#8217;s approximately 225,000 professionals are committed to becoming the standard of excellence. <\/span><\/em><\/p>\n<p><em><span style=\"font-size: 11px;\">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<p><em><span style=\"font-size: 11px;\"> &copy; 2017 Akintola Williams Deloitte<\/span><\/em><\/p>\n<p><\/p>\n<p><\/p>\n<p><\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Local Government Taxes for Mic&#8230;<\/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":[471,415,437,485],"class_list":["post-38963","post","type-post","status-publish","format-standard","hentry","category-filing-and-paying-taxes","category-how-to-file-and-pay-taxes","tag-lg-taxes","tag-msmes","tag-tax","tag-tax-rate"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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