FIRS to be empowered to assess CIT on the turnover of a foreign digital company involved in transmitting, emitting, or receiving signals, sounds, messages, images or data of any kind including e-commerce, app stores, and online adverts.
The reduction of minimum tax rate from 0.5% to 0.25% of turnover is to be applicable to any two accounting periods between 1 Jan 2019 and 31 Dec 2021 as may be chosen by the taxpayer. The deployment of technology to automate tax administration including assessment and information gathering by FIRS to now include third party technology . A penalty of N50,000 to be applicable where a company fails to grant access to FIRS in addition to N25,000 for each day the failure continues.
Deductible life assurance premium for personal income tax purposes to exclude a contract for deferred annuity.
대한민국 최근 뉴스, 대한민국 헤드 라인
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