Federal Inland Revenue Service (FIRS), in a bid to ensure tax certainty and promote voluntary tax compliance of non-resident persons, has established a Non-Resident Persons’ Tax Office (NRPTO). This was communicated via a public notice (the Notice) recently issued by FIRS.
By the Notice, all non-resident persons (individuals and corporate bodies) liable to tax in Nigeria are required to submit tax returns, correspondence or enquiries to the NRPTO, with effect from 1 January 2020. The NRPTO is located within the International Tax Department of FIRS, 3rd Floor, FIRS Building, Awolowo Road, Ikoyi, Lagos. The NRPTO will handle all tax affairs of non-resident persons (individual or corporate) and maintain their records and tax files.
Based on the Notice, non-resident persons refer to foreign companies doing business in Nigeria or foreign individuals resident outside Nigeria but deriving income or profit from Nigeria, as defined in the applicable legislation.