PAYE applies to:

**The reasoning** PAYE stands for **Pay As You Earn** — it's a tax collection system where income tax is deducted directly from your salary *before* you receive it. Your employer withholds the tax and remits it to the Federal Inland Revenue Service (FIRS) on your behalf. The key principle: PAYE targets **employment income**. When you work and earn a salary, a percentage is automatically removed as tax. This makes collection easier and ensures the government receives revenue regularly throughout the year, not just during annual tax filing. **Why the wrong options tempt you** - **A (Companies only)**: Companies *pay* Company Income Tax (CIT), not PAYE. PAYE is for individuals earning salaries. - **C (Imports)**: Imports attract customs duties and VAT at ports, not PAYE. - **D (Land)**: Land is subject to Capital Gains Tax when sold, or tenement rates — totally different from PAYE. **Quick takeaway** PAYE = **Pay As You Earn** = tax on **employee salaries**, deducted automatically by your employer before you get paid — it's the government's way of collecting income tax straight from the source.