FIRS Establishes Tax Office For Non-Resident Persons

Federal Inland Revenue Service

The Federal Inland Revenue Service (FIRS) has established a tax office dedicated solely to the administration of taxes for non-resident persons.

This is contained in a public notice by its Executive Chairman,  Tunde Fowler.

Designated as Non-Resident Persons Tax Office (NRPTO), the notice clarified that a non-resident person refers to a foreign company as defined in the Companies Income Tax Act or an individual (who is resident outside Nigeria and derives income or profit from Nigeria) as defined in the Personal Income Tax Act 2004 as amend.

The notice said that FIRS has identified non-resident taxpayers as very important segment of the tax-paying public for the purposes of devoting to them specialised attention.

He stated: “The devotion of attention to this segment of taxpayers is to enhance tax certainty, promote voluntary compliance, reduce tax disputes and avoid incidence of double taxation.

“In view of the foregoing, the FIRS hereby notify all non-resident persons operating in Nigeria and the general public that: Non-Resident Persons’ Tax Office (NRPTO) which will handle all tax affairs of non-resident persons (individuals or corporate) has been established; The NRPTO is located    within the International Tax Department at FIRS Building, Ikoyi, Lagos.

“As from January 1, 2020, all non-resident persons liable to tax in Nigeria shall submit every return, correspondence or enquiry relating to all the taxes administered by the Service to the Non-Resident Persons’ Tax Office; and Tax files of non-resident persons shall thenceforth be domiciled at the NRPTO”.

NRPTO will be devoted solely to  international taxation to serve non-resident persons, including  all tax treaty operational issues, cross-border transactions, inter-company transactions and income derived by non-resident individuals in Nigeria.

Fowler noted that the “devotion of attention to this segment of taxpayers is to enhance tax certainty, promote voluntary compliance, reduce tax disputes and avoid incidence of double taxation”