Mr Chinedum Elechi, the Mandate Secretary, Economic Planning, Revenue Generation and Public Private Partnership Secretariat, FCT Administration , made this known at a press conference in Abuja on Monday. “I am here today to announce that the Minister of the FCT has approved the implementation of Section 85 of Personal Income Tax Act and Section 31 of the FCT Internal Revenue Service Act, 2015.
“Similarly, a person, be it a government organisation or corporate entity to whom Section 85 applies, who fails to demand for, or verify a TCC, is guilty of an offence and is liable on conviction to a fine of N5 million, or to imprisonment for three years or both fine and imprisonment,” he said. The mandate secretary added that Section 31 of the FCT – IRS Act equally makes TCC a pre-condition for transacting any business in the FCT.
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