A public notice has been published by the Lagos State Internal Revenue Service (LIRS) on the taxation of foreigners who perform employment duties in Nigeria. It also specifies the compliance requirements for different categories of non-nationals with a Temporary Work Permit (TWP).
Interestingly the LIRS is now paying attention to transfer pricing considerations as one of the factors in the determination of tax liability in the state.
Read our alert for details.
Download PwC Tax Alert_Taxation of non-nationals_Sep2017
Download LIRS NOTICE_Taxation of non-nationals with temporary work permit_SEP2017
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.