Nigeria: Individual income tax avoidance, Lagos state - KPMG Global
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Nigeria: Measures to address individual income tax avoidance, Lagos state

Nigeria: Individual income tax avoidance, Lagos state

The tax agency for the Nigerian state of Lagos issued a series of public notices on tax matters, in particular to address the perceived abuse of tax avoidance schemes by individual taxpayers and to provide clarifications in certain provisions of the individual (personal) income tax law.


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The public notices address: 

  • Taxation of employee loans
  • What constitutes “reasonable removal expenses” for the purpose of tax exemption
  • Pay-as-you-earn (PAYE) on employee outsourcing arrangements
  • Withholding tax on employee outsourcing arrangements and other labour brokerage arrangements


Read a September 2017 report prepared by the KPMG member firm in Nigeria

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