The Executive Chairman of the FIRS, Tunde Fowler, disclosed this on Sunday in an official public notice on the designated non-resident persons tax office (NRPTO).
A non-resident taxpayer refers to a foreign company as defined in the Companies Income Tax Act (Cap C2, LFN 2004 as amended).
It also refers to an individual resident outside Nigeria but derives income or profit from Nigeria, as defined in the Personal Income Tax Act (Cap P8, LFN 2004as amended).
The Chairman said the FIRS has identified non-resident taxpayers as a very important segment of the tax-paying public that deserve a specialised attention.
The devotion of special attention to this segment of taxpayers, Mr Fowler said “is to enhance tax certainty, promote voluntary compliance, reduce tax disputes and avoid incidence of double taxation.”
Also, the FIRS said the devotion of attention to this segment of taxpayers is to enhance tax certainty, promote voluntary compliance, reduce tax disputes and avoid incidence of double taxation.”
He said all non-resident persons and organisations operating in the country will be subject to the authority of the non-resident persons’ tax offices scheduled to become operational by January 2020.
“The NRPTO to be located within the International Tax Department at 3rd Floor, FIRS Building, 17B Awolowo Road, Ikoyi – Lagos, will handle all tax affairs of non-resident persons (individuals or corporate).
“As from 1st January 2020, all non-resident persons liable to tax in Nigeria shall submit every return, correspondence or enquiry relating to all the taxes administered by the Service to the Non-Resident Persons’ Tax Office.
“Besides, Tax files of non-resident persons shall thenceforth be domiciled at the NRPTO”, the FIRS notice said.
The FIRS said the NRPTO would be devoted solely to international taxation to serve non-resident persons, including all tax treaty operational issues, cross-border transactions, inter-company transactions and income derived by non-resident individuals in Nigeria.
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