The Comptroller General of the Nigeria Immigration Service (the “NIS”) has directed that all expatriates must now provide evidence of tax payment before renewal of residence or work permits, effective 01 April 2021. This directive also applies to expatriates who are nationals of the Economic Community of West African States.
Prior to this, the requirement that expatriates provide evidence of tax payment only applied to the renewal of expatriate quota positions.
The documents required as evidence of tax payment, before such applications will be treated include personal income tax remittance schedules, valid tax clearance certificates and evidence of payment of personal income tax. It is still unclear how this directive will apply to expatriates who are exempted from the payment of personal income tax under section 10 of the Personal Income Tax Act. We expect the NIS to issue further clarification on this point in the coming days.
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