ICANTaxationNigerian Tax System and Administration2021

Which of the following is NOT collectible by the Federal Inland Revenue Service?

APetroleum profits tax
BValue added tax
CTenement ratesCORRECT
DTertiary education tax
AI
Toaster Teacher
Why the answer is C, and why the others tempt you.
Tenement rates are collected by local governments under the Taxes and Levies (Approved List for Collection) Act. Petroleum profits tax, VAT and tertiary education tax are all federal taxes.
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