PAYE applies to:

**The reasoning** PAYE stands for **Pay As You Earn** — it's a tax system where income tax is deducted directly from your salary *before* you receive your pay. The principle here is **withholding tax on employment income**. Your employer calculates the tax you owe based on your earnings, removes it from your gross salary, and sends it straight to the Federal Inland Revenue Service (FIRS). You "pay as you earn" — hence the name. This only applies to **employees receiving regular salaries or wages**. **Why the wrong options tempt you** - **A (Companies)**: Companies pay *Company Income Tax (CIT)*, not PAYE. The similar "tax on income" idea confuses people. - **C (Imports)**: Imports attract *customs duties* and VAT at the border — completely different tax category. - **D (Property)**: Property owners pay *Tenement Rate* or *Capital Gains Tax* when selling — not related to regular earnings. **Quick takeaway** PAYE = salary earners only — if you work and collect salary monthly, your tax is deducted before the money hits your account.