Which of the following taxes is administered exclusively by the Federal Inland Revenue Service?
APersonal income tax of employees of a state ministry
BCompanies income taxCORRECT
CTenement rates
DBusiness premises levy
ICANTaxationNigerian Tax System and Administration2023
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Why the answer is B, and why the others tempt you.
Companies income tax is a federal tax administered by the FIRS. Personal income tax of state employees is administered by the relevant State Board of Internal Revenue, while tenement rates and business premises levies are collected at local and state level respectively.
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