Local Government Taxes In Nigeria, National Open University Of Nigeria Pdf Free Download

If youve gone through our detailed article where we discussed the relationship between the three levels of government in nigeria youll have a clue on how things work.

Government vouchers malta application. Local government areas of nigeria nigeria has 774 local government areas lgas. I personal income tax. Vi naming of street registration in state capitals vii right of occupancy on land.

Iv business premises registration v development levy. Tax rates in nigeria. Ii road taxes iii pools betting and lotteries.

Thus nigeria has 3 tiers of government. They are responsible for the assessment and collection of all taxes fines and rates under its jurisdiction and account for all revenue collected to the chairman of the local government. Taxation and local government development in nigeria.

Major sources of government revenue in nigeria. There are 36 states in nigeria the taxes they collect are. The law is to be cited as local government levies approved collection list law 2010 the law.

Each local government area is administered by a local government council consisting of a chairman who is the chief executive of the lga and other elected members who are referred to as councillors. According to william robson 2006 defined local government as involving. Most local government in nigeria are very large both in terms of territorial and population sizes in such a circumstance a greater need for revenue arises to enable such a local government cope with the developmental problems of such a large area and at the same time be able to meet satisfactorily the diverse needs of the large population.

According to lawal 2000 local government as a political sub division of a nation in federal system which is constituted by law and has substantial control of local affairs which includes the power to impose taxes or exact labor for prescribed purpose. National state and local. There are 3 levels of government in nigeria.

Organisationslevies or taxes aside from those listed in the schedule to the stipulated for breach of its bye government. The government sought to collect the taxes by introducing tax clearance certificates. The local government collects taxes through the local government revenue committee.

Each of the states is divided into local governments. The state government is the second tier of government in nigeria. See below a schedule of taxes and rates due to local government authority.

The law is enacted to regulate the administration of and unify the levies and taxes collected by lgcs and lcdas within lagos state the state.