Section 23 of the Anambra State Revenue Administration Law 2010 empowers Anambra State Internal Revenue Service (AiRS) in specific areas among which are powers to: ‘Assess all persons chargeable with any tax payable within the State.’
‘Collect, recover and pay to the designated account any tax, levy or other revenue due to the State under the law.’
This law allows the AiRS to collect Taxes and levies for Anambra State Government in the following areas:
Personal Income Tax which can be:
- Self-Assessment (Self-employed),
- PAYE (Pay As You Earn)
Withholding Tax which includes: - Withholding Tax on Rents
- Withholding Tax on Interest
- Withholding Tax on Royalties
- Withholding Tax on Dividends
- Withholding Tax on Director’s fees
- Withholding Tax on payments about selected activities, services and commission payable on certain payments under the personal income tax rate, etc, of Tax Deducted at Source (Withholding Tax Regulations 1997.
Other areas include:
- Capital Gains Tax
- Stamp Duties on instruments executed by individuals
- Hotel occupancy and restaurants
- Land use charge
- Presumptive tax
- Pools betting, lotteries, gaming and casino taxes
*Road tax - Business premises registration
*Development levy for individuals - Naming of streets registration fees in the State capital
- Right of occupancy fees on lands owned by the State Government
- Market Taxes and levies where State finance is involved
- Hotel, Restaurant or event centre consumption Tax, where applicable
- Entertainment Tax, where applicable
- Environment (Ecological) fee or levy
Mining, Milling and Quarry Fees, where applicable - Animal Trade Tax, where applicable
- Produce Sales Tax, where applicable
- Slaughter or abattoir Fees, where State finance is involved
- Infrastructure Maintenance Charge or Levy where applicable
- Fire Service
- Economic Development levy, where applicable
- Social Service Contribution levy, where applicable
- Signage and Mobile Advertisement, jointly collected by State and Local Government
- Property Tax
When we meet our tax obligations on the above according to how it concerns us, bet me, Anambra will be far better than what we see today. Support Governor Charles Soludo by paying your taxes and levies voluntarily and be proud you did.
#Anambra Tax Matters
Sylvia Tochukwu-Ngige
Head, Taxpayer Education and Enlightenment Team
