Topic: Personal Income Tax

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  • 30 Marks

TAX – Nov 2023 – L2 – Q1 – Personal Income Tax (PIT)

Compute the personal income tax payable by a proprietor with specific adjustments for disallowable expenses and capital allowances.

Alhaji Nura Imam, having spent over 20 years as an employee of Apex Limited, retired on November 1, 2020. On January 2, 2021, he registered a business under the name of Nura Imam Enterprises. The profit or loss account of the enterprise for the year ended December 31, 2021, is as follows:

You were provided with the following additional information:

(v) Agreed capital allowance on qualifying capital expenditure was N1,240,000.
(vi) Alhaji Imam received a gratuity of N4,000,000 during the year.
(vii) Alhaji Imam is blessed with five children, all within the ranges of 10 to 21 years.
(viii) The proprietor has a life assurance policy on which he pays a premium of N1,200,000 annually.

Required: Compute the personal income tax payable by Alhaji Nura Imam for the relevant assessment year. (30 Marks)

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  • 30 Marks

TAX – May 2017 – L2 – SA – Q1 – Personal Income Tax

Calculation of income tax payable with additional information and brief explanations on tax-related terms.

Damilola Adewunmi is the Human Resources Manager of Mighty Steel Nigeria Limited. He is married and blessed with three children.

  1. The following details relate to Damilola Adewunmi for the year ended December 31, 2015:
Item Amount (N)
Salary 3,144,000
Commission 525,000
Rent received 1,350,000
Gain from sale of shares 300,000
Pension received from employment 450,000
Benefits-in-kind (all assessable) 225,000
Interest on Fixed Deposit (gross) 180,000
  1. Damilola contributes N22,500 monthly towards the upkeep of his aged mother. His elder brother, Adekunle, also contributes N37,500 monthly.
  2. Damilola took an insurance policy on his life and pays a premium of N15,000 monthly.
  3. The children are University undergraduates and enjoy a scholarship for only tuition from his State Government.
  4. Damilola took a loan to build an owner-occupied house on which he pays N90,000 annual interest.
  5. For an outstanding performance, he was given an end-of-year bonus in the sum of N90,000.
  6. Withholding Tax of N18,000 was deducted in respect of interest on Fixed Deposit.

Required:

a. Calculate the income tax payable for the relevant year of assessment.
b. Calculate the income tax payable for the relevant year of assessment, assuming 2015 is the year of assessment with the following additional information:

  • Contribution to National Housing Fund: N78,600
  • Contribution to National Health Insurance Scheme: N210,000
  • Contribution to Pension Scheme: N235,800

c. Explain briefly the following:

  • Itinerant worker
  • Non-resident individual
  • Earned income
  • Resident individual
  • Unearned income

d. List FIVE dividends exempted from tax.

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  • 20 Marks

TAX – May 2023 – L2 – SA – Q2 – Personal Income Tax (PIT)

Differentiate employment contract types and explain tax residency rules for individuals.

The Personal Income Tax Act Cap.P8 LFN, 2004 (as amended) defines “employment,” whilst the Labour Act Cap.L1 LFN, 2004 (as amended), defines “contract of employment.”

An individual’s liability to income tax is often determined by their residence status within a state during a particular assessment year. A taxpayer is liable to the tax authority in the territory where they are deemed resident for that assessment year.

Required:
a. Differentiate between “contract of employment” and “contract for employment.” (8 Marks)
b. Explain the rules guiding the determination of residence for SIX categories of individuals for tax purposes. (12 Marks)

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  • 30 Marks

TAX – May 2023 – L2 – SA – Q1 – Personal Income Tax (PIT)

Compute partnership income and individual partner tax liabilities.

Fadeke, Femi, Kola, and Gbenga have been in partnership as medical practitioners for eight years. The statement of profit or loss for the year ended December 31, 2021, is as follows:

  1. Capital allowances agreed with the revenue: N980,000
  2. Profits are to be shared equally among the partners.
  3. Fadeke and Femi are married with three and two children, respectively.
  4. Fadeke has a life assurance policy of N960,000 on which she pays N96,000 annually as a premium.
  5. Fadeke maintains her aged father who is over 68 years.

Required:

a. Compute the income of the partnership. (5 Marks)
b. Compute the income tax liability of each of the partners. (25 Marks)
(Total: 30 Marks)

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  • 20 Marks

TAX – Nov 2014 – L2 – Q4 – Personal Income Tax

Calculate annual and monthly tax liabilities for Mr. David Olaleye.

Mr. David Olaleye retired from the Ministry of Water Resources, Ogun State, on 31 December 2012 and was paid a gratuity of ₦4,000,000. He secured employment with OLAK Limited on 1 January 2013 as a Senior Marketing Manager, with a salary of ₦8,400,000 per annum. He is married with a wife and six children.

His records at the end of his first year of employment revealed:

  1. He was given an official car with a market value of ₦2,500,000.
  2. The company pays ₦820,000 annually for his official accommodation.
  3. He has a life assurance policy with Okonkwo Assurance Plc. (Sum assured: ₦480,000; Monthly premium: ₦4,200).
  4. He contributes ₦20,000 monthly to an approved pension scheme.
  5. He spent ₦17,000 annually for the upkeep of his two aged parents.
  6. He contributes ₦15,000 per month to the National Health Insurance Fund and ₦20,000 per month to the National Housing Fund.

Requirements:

a. Compute the annual and monthly tax liabilities of Mr. David Olaleye for the relevant tax year. (12 Marks)
b. Explain what constitutes Gross Emoluments under the Personal Income Tax (Amendment) Act 2011. (3 Marks)
c. List the benefits of applying computer models in tax administration. (5 Marks)

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  • 30 Marks

TAX – May 2024 – L2 – SA – Q1 – Personal Income Tax (PIT)

Determine Mr. Ola Alao’s chargeable income and tax payable with respect to benefits and allowances.

Mr. Ola Alao works as the manager of XYZ Limited located at Ikeja, Lagos. He provided the following income details for the 2021 assessment year:

  1. Gross monthly income: N204,000
  2. Bonuses:
    • May 29, 2021: N92,000
    • September 24, 2021: N162,000
  3. Workshop allowance (10 days at N45,000 per day)
  4. Luncheon vouchers: N120,000 (non-assignable)
  5. Official vehicle (N8,000,000, exclusive use)
  6. Night guard: N480,000, and domestic staff: N360,000 (both fully paid by the company)
  7. Transfer allowance: N2,000,000 (for relocation to Port-Harcourt office on November 1, 2021)
  8. Rented apartment paid by the company: N600,000 per annum
  9. Pension contribution: 8% of salary, life insurance premium: N20,000/month
  10. National health insurance and housing fund contributions: N35,000 and N40,000 monthly

Required:
a. For the 2021 assessment year,
i. Identify the relevant tax authority of Mr. Ola Alao. (2 Marks)
ii. Compute the chargeable income of Mr. Alao. (19 Marks)
iii. Compute the income tax payable by Mr. Alao. (5 Marks)
b. Differentiate between a contract of employment and contract for employment. (4 Marks)

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  • 10 Marks

TAX – Nov 2015 – L2 – Q4c – Personal Income Tax (PIT)

This question requires explaining key terms related to tax residence and nationality under the Personal Income Tax Act (as amended).

Explain the following terms in relation to the First Schedule to the Personal Income Tax Act 2011 (as amended):
i. Resident individual
ii. Non-resident individual
iii. Residence and nationality
iv. Place of residence
v. Principal place of residence

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  • 5 Marks

TAX – Nov 2015 – L2 – Q4b – Personal Income Tax (PIT)

This question requires determining the appropriate tax authority for an individual with multiple places of residence.

Mr. Abass works with the Federal Ministry of Works, Abuja. He lives in a self-contained flat in Gwagwalada and travels every weekend to see his first wife and children in Kaduna. He also visits and stays with his second wife and children in Nyanya, Nassarawa State on Thursdays and Fridays of every week.

Required:
Determine the tax authority to which Mr. Abass would be liable to tax in any year of assessment.

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  • 20 Marks

TAX – Nov 2015 – L2 – Q3 – Personal Income Tax (PIT)

This question involves computing the personal income tax liability of an employee for two consecutive years.

Mr. Babangida Muhammed was employed as General Manager by Casio Nigeria Limited, a subsidiary of a United Kingdom-based holding company. He commenced the employment on 1 January 2013. He has provided the following details:

2013 (₦’000) 2014 (₦’000)
Basic salary 5,400 6,000
Rent subsidy 1,800 1,800
Furniture grant 600 600
Entertainment allowance 660 660
Other benefits
– Brand new car (valued at) 3,800,000
– Scholarship for children 500 500

Mr. Babangida Muhammed has approached your firm to assist him in determining his personal income tax liability for the last two years and assist in obtaining a current Tax Clearance Certificate on his behalf from his relevant tax authority. Your firm is also to determine whether he had underpaid his tax for the previous two years and if so, how much additional tax he may be required to pay.

Additional information provided:

Income/Expense Category 2013 (₦’000) 2014 (₦’000)
Gratuity from former employment 240 –
Rental income (Gross) 600 600
Interest on Fixed Deposit 75 90
Life Assurance Premium 100 100
Contribution to NHF (2.5% of Basic Salary) 2.5% 2.5%
Contribution to National Pension Scheme (7.5% of Total Emoluments) 7.5% 7.5%
Repair expenses for property – 45
Maintenance of aged parents 480 –
Personal Income Tax paid 850 960

Required:
a. The Personal Income Tax payable in 2013 and 2014 Years of Assessment.
(16 Marks)
b. The effect of previous payments on the tax payable.
(4 Marks)
(Total: 20 Marks)

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  • 1 Marks

TAX – Nov 2020 – L1 – SA – Q17 – Personal Income Tax (PIT)

Identify which tax subject is not covered under the Personal Income Tax Act.

Which of the following does NOT relate to the provision of the Personal Income Tax Act Cap P8 LFN 2004 (as amended)?
A. Taxation of employees
B. Taxation of estates, trusts, and settlements
C. Taxation of partners
D. Taxation of sole traders
E. Taxation of limited liability companies

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  • 30 Marks

TAX – Nov 2023 – L2 – Q1 – Personal Income Tax (PIT)

Compute the personal income tax payable by a proprietor with specific adjustments for disallowable expenses and capital allowances.

Alhaji Nura Imam, having spent over 20 years as an employee of Apex Limited, retired on November 1, 2020. On January 2, 2021, he registered a business under the name of Nura Imam Enterprises. The profit or loss account of the enterprise for the year ended December 31, 2021, is as follows:

You were provided with the following additional information:

(v) Agreed capital allowance on qualifying capital expenditure was N1,240,000.
(vi) Alhaji Imam received a gratuity of N4,000,000 during the year.
(vii) Alhaji Imam is blessed with five children, all within the ranges of 10 to 21 years.
(viii) The proprietor has a life assurance policy on which he pays a premium of N1,200,000 annually.

Required: Compute the personal income tax payable by Alhaji Nura Imam for the relevant assessment year. (30 Marks)

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  • 30 Marks

TAX – May 2017 – L2 – SA – Q1 – Personal Income Tax

Calculation of income tax payable with additional information and brief explanations on tax-related terms.

Damilola Adewunmi is the Human Resources Manager of Mighty Steel Nigeria Limited. He is married and blessed with three children.

  1. The following details relate to Damilola Adewunmi for the year ended December 31, 2015:
Item Amount (N)
Salary 3,144,000
Commission 525,000
Rent received 1,350,000
Gain from sale of shares 300,000
Pension received from employment 450,000
Benefits-in-kind (all assessable) 225,000
Interest on Fixed Deposit (gross) 180,000
  1. Damilola contributes N22,500 monthly towards the upkeep of his aged mother. His elder brother, Adekunle, also contributes N37,500 monthly.
  2. Damilola took an insurance policy on his life and pays a premium of N15,000 monthly.
  3. The children are University undergraduates and enjoy a scholarship for only tuition from his State Government.
  4. Damilola took a loan to build an owner-occupied house on which he pays N90,000 annual interest.
  5. For an outstanding performance, he was given an end-of-year bonus in the sum of N90,000.
  6. Withholding Tax of N18,000 was deducted in respect of interest on Fixed Deposit.

Required:

a. Calculate the income tax payable for the relevant year of assessment.
b. Calculate the income tax payable for the relevant year of assessment, assuming 2015 is the year of assessment with the following additional information:

  • Contribution to National Housing Fund: N78,600
  • Contribution to National Health Insurance Scheme: N210,000
  • Contribution to Pension Scheme: N235,800

c. Explain briefly the following:

  • Itinerant worker
  • Non-resident individual
  • Earned income
  • Resident individual
  • Unearned income

d. List FIVE dividends exempted from tax.

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  • 20 Marks

TAX – May 2023 – L2 – SA – Q2 – Personal Income Tax (PIT)

Differentiate employment contract types and explain tax residency rules for individuals.

The Personal Income Tax Act Cap.P8 LFN, 2004 (as amended) defines “employment,” whilst the Labour Act Cap.L1 LFN, 2004 (as amended), defines “contract of employment.”

An individual’s liability to income tax is often determined by their residence status within a state during a particular assessment year. A taxpayer is liable to the tax authority in the territory where they are deemed resident for that assessment year.

Required:
a. Differentiate between “contract of employment” and “contract for employment.” (8 Marks)
b. Explain the rules guiding the determination of residence for SIX categories of individuals for tax purposes. (12 Marks)

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  • 30 Marks

TAX – May 2023 – L2 – SA – Q1 – Personal Income Tax (PIT)

Compute partnership income and individual partner tax liabilities.

Fadeke, Femi, Kola, and Gbenga have been in partnership as medical practitioners for eight years. The statement of profit or loss for the year ended December 31, 2021, is as follows:

  1. Capital allowances agreed with the revenue: N980,000
  2. Profits are to be shared equally among the partners.
  3. Fadeke and Femi are married with three and two children, respectively.
  4. Fadeke has a life assurance policy of N960,000 on which she pays N96,000 annually as a premium.
  5. Fadeke maintains her aged father who is over 68 years.

Required:

a. Compute the income of the partnership. (5 Marks)
b. Compute the income tax liability of each of the partners. (25 Marks)
(Total: 30 Marks)

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  • 20 Marks

TAX – Nov 2014 – L2 – Q4 – Personal Income Tax

Calculate annual and monthly tax liabilities for Mr. David Olaleye.

Mr. David Olaleye retired from the Ministry of Water Resources, Ogun State, on 31 December 2012 and was paid a gratuity of ₦4,000,000. He secured employment with OLAK Limited on 1 January 2013 as a Senior Marketing Manager, with a salary of ₦8,400,000 per annum. He is married with a wife and six children.

His records at the end of his first year of employment revealed:

  1. He was given an official car with a market value of ₦2,500,000.
  2. The company pays ₦820,000 annually for his official accommodation.
  3. He has a life assurance policy with Okonkwo Assurance Plc. (Sum assured: ₦480,000; Monthly premium: ₦4,200).
  4. He contributes ₦20,000 monthly to an approved pension scheme.
  5. He spent ₦17,000 annually for the upkeep of his two aged parents.
  6. He contributes ₦15,000 per month to the National Health Insurance Fund and ₦20,000 per month to the National Housing Fund.

Requirements:

a. Compute the annual and monthly tax liabilities of Mr. David Olaleye for the relevant tax year. (12 Marks)
b. Explain what constitutes Gross Emoluments under the Personal Income Tax (Amendment) Act 2011. (3 Marks)
c. List the benefits of applying computer models in tax administration. (5 Marks)

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  • 30 Marks

TAX – May 2024 – L2 – SA – Q1 – Personal Income Tax (PIT)

Determine Mr. Ola Alao’s chargeable income and tax payable with respect to benefits and allowances.

Mr. Ola Alao works as the manager of XYZ Limited located at Ikeja, Lagos. He provided the following income details for the 2021 assessment year:

  1. Gross monthly income: N204,000
  2. Bonuses:
    • May 29, 2021: N92,000
    • September 24, 2021: N162,000
  3. Workshop allowance (10 days at N45,000 per day)
  4. Luncheon vouchers: N120,000 (non-assignable)
  5. Official vehicle (N8,000,000, exclusive use)
  6. Night guard: N480,000, and domestic staff: N360,000 (both fully paid by the company)
  7. Transfer allowance: N2,000,000 (for relocation to Port-Harcourt office on November 1, 2021)
  8. Rented apartment paid by the company: N600,000 per annum
  9. Pension contribution: 8% of salary, life insurance premium: N20,000/month
  10. National health insurance and housing fund contributions: N35,000 and N40,000 monthly

Required:
a. For the 2021 assessment year,
i. Identify the relevant tax authority of Mr. Ola Alao. (2 Marks)
ii. Compute the chargeable income of Mr. Alao. (19 Marks)
iii. Compute the income tax payable by Mr. Alao. (5 Marks)
b. Differentiate between a contract of employment and contract for employment. (4 Marks)

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  • 10 Marks

TAX – Nov 2015 – L2 – Q4c – Personal Income Tax (PIT)

This question requires explaining key terms related to tax residence and nationality under the Personal Income Tax Act (as amended).

Explain the following terms in relation to the First Schedule to the Personal Income Tax Act 2011 (as amended):
i. Resident individual
ii. Non-resident individual
iii. Residence and nationality
iv. Place of residence
v. Principal place of residence

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  • 5 Marks

TAX – Nov 2015 – L2 – Q4b – Personal Income Tax (PIT)

This question requires determining the appropriate tax authority for an individual with multiple places of residence.

Mr. Abass works with the Federal Ministry of Works, Abuja. He lives in a self-contained flat in Gwagwalada and travels every weekend to see his first wife and children in Kaduna. He also visits and stays with his second wife and children in Nyanya, Nassarawa State on Thursdays and Fridays of every week.

Required:
Determine the tax authority to which Mr. Abass would be liable to tax in any year of assessment.

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  • 20 Marks

TAX – Nov 2015 – L2 – Q3 – Personal Income Tax (PIT)

This question involves computing the personal income tax liability of an employee for two consecutive years.

Mr. Babangida Muhammed was employed as General Manager by Casio Nigeria Limited, a subsidiary of a United Kingdom-based holding company. He commenced the employment on 1 January 2013. He has provided the following details:

2013 (₦’000) 2014 (₦’000)
Basic salary 5,400 6,000
Rent subsidy 1,800 1,800
Furniture grant 600 600
Entertainment allowance 660 660
Other benefits
– Brand new car (valued at) 3,800,000
– Scholarship for children 500 500

Mr. Babangida Muhammed has approached your firm to assist him in determining his personal income tax liability for the last two years and assist in obtaining a current Tax Clearance Certificate on his behalf from his relevant tax authority. Your firm is also to determine whether he had underpaid his tax for the previous two years and if so, how much additional tax he may be required to pay.

Additional information provided:

Income/Expense Category 2013 (₦’000) 2014 (₦’000)
Gratuity from former employment 240 –
Rental income (Gross) 600 600
Interest on Fixed Deposit 75 90
Life Assurance Premium 100 100
Contribution to NHF (2.5% of Basic Salary) 2.5% 2.5%
Contribution to National Pension Scheme (7.5% of Total Emoluments) 7.5% 7.5%
Repair expenses for property – 45
Maintenance of aged parents 480 –
Personal Income Tax paid 850 960

Required:
a. The Personal Income Tax payable in 2013 and 2014 Years of Assessment.
(16 Marks)
b. The effect of previous payments on the tax payable.
(4 Marks)
(Total: 20 Marks)

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  • 1 Marks

TAX – Nov 2020 – L1 – SA – Q17 – Personal Income Tax (PIT)

Identify which tax subject is not covered under the Personal Income Tax Act.

Which of the following does NOT relate to the provision of the Personal Income Tax Act Cap P8 LFN 2004 (as amended)?
A. Taxation of employees
B. Taxation of estates, trusts, and settlements
C. Taxation of partners
D. Taxation of sole traders
E. Taxation of limited liability companies

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