CITNPersonal Taxation

Personal Income Tax (PIT) in Nigeria is administered by:

AFIRS only
BState Boards of Internal Revenue (residency-based)CORRECT
CLocal Governments
DCBN
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
PITA assigns PIT administration to the SIRS of the taxpayer's place of residence; FIRS handles FCT residents and security agencies.
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