- 6 Marks
TAX – Nov 2018 – L2 – SC – Q6a – Withholding Tax (WHT)
Explain the main features of withholding tax and the relevant tax authorities for WHT in Nigeria.
Question
Recently, the Federal Inland Revenue Service offices across the country embarked on a nationwide sensitisation programme. At a forum organised for this purpose in one of their offices in the South West zone, consultants were invited to present papers. As one of the tax consultants, you are required to explain:
(i) Three main features of withholding tax (3 Marks)
(ii) The relevant tax authorities in relation to withholding tax in Nigeria (3 Marks)
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- Tags: Tax Authorities, WHT Features, WHT in Nigeria, Withholding Tax
- Level: Level 2
- Topic: Withholding Tax (WHT)
- Series: NOV 2018
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