Personal Income Tax Filing Reform Obligations for Employees and Contractors Under Nigeria’s Tax Reforms
Under recent tax administration reforms and evolving enforcement practices, employees and individual contractors—including freelancers, virtual assistants (VAs), consultants, and self-employed professionals—should clearly understand their income tax filing obligations. 1. Who Must File a Tax Return? Under the updated framework, all individuals earning income in Nigeria are required to register for tax and file an annual […]
