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Nigeria: Appellate tribunal’s decision, tax deductibility of voluntary pension contributions

Nigeria: Appellate tribunal’s decision

The Tax Appeal Tribunal sitting in Lagos today, 18 June 2019, delivered a judgment in a case concerning the treatment of voluntary pension contributions as a valid deduction for calculating Pay-As-You-Earn (PAYE) tax on employee salary and wages (emoluments).


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The appellate tribunal held that voluntary pension contributions are statutorily exempted from PAYE tax by the provisions of Nigeria’s pension and individual income tax laws. The court also held that the employer is not responsible for the tax owed on amounts of pension contributions withdrawn by employees.

Read a June 2019 report [PDF 187 KB] prepared by the KPMG member firm in Nigeria

Read more in a July 2019 report prepared by the KPMG member firm in Nigeria

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