The principal basis of liability to tax under the PIT Act is residency. A person is considered resident if one is physically in Nigeria for at least 183 days (including leave and temporary absence) in any 12-month period or serves as a diplomat or diplomatic agent of Nigeria abroad.
Partner, Insourced Solutions for Tax
+234 1 271 1700 ext. 54031
Partner / Director Tax and Transfer Pricing
+234 1 271 1700 ext. 52001