The Federal Inland Revenue Service (FIRS) has established a tax office, dedicated solely to the administration of taxes for Non-Resident Persons.

FIRS disclosed this development in a Public Notice signed by the Executive Chairman, FIRS, Tunde Fowler.

Designated Non-Resident Persons Tax Office (NRPTO), the notice clarified that a non-resident person refers to a foreign company as defined in the Companies Income Tax Act (Cap C2, LFN 2004 as amended) or an individual (who is resident outside Nigeria and derives income or profit from Nigeria) as defined in the Personal Income Tax Act (Cap P8, LFN 2004as amended).

Fowler said that FIRS has identified Non-resident taxpayers as very important segment of the tax-paying public for the purposes of devoting to the specialised attention.

“The devotion of attention to this segment of taxpayers, Fowler said “is to enhance tax certainty, promote voluntary compliance, reduce tax disputes and avoid incidence of double taxation.

“In view of the foregoing, the FIRS hereby notify all non-resident persons operating in Nigeria and the general public that: Non-Resident Persons’ Tax Office (NRPTO) which will handle all tax affairs of non-resident persons (individuals or corporate) has been established; The NRPTO is located within the International Tax Department at 3rd Floor, FIRS Building, 17B Awolowo Road, Ikoyi – Lagos.

“As from 1st January 2020, all non-resident persons liable to tax in Nigeria shall submit every return, correspondence or enquiry relating to all the taxes administered by the Service to the Non-Resident Persons’ Tax Office; and Tax files of non-resident persons shall thenceforth be domiciled at the NRPTO”, the notice said.

Fowler further said that enquiries should be directed to: The Executive
Chairman, Federal Inland Revenue Service, or Revenue House, 20 Sokode Crescent, Wuse Zone 5, Abuja or email enquiries@firs.gov.ng .

Such non-resident taxpayers are also free to contact the Director, International Tax Department, 3rd Floor, FIRS Building, 17B, Awolowo Road, Ikoyi – Lagos, or email nrptax.itd@firs.gov.ng

NRPTO will be devoted solely to international taxation to serve non-resident persons, including all tax treaty operational issues, cross-border transactions, inter-company transactions and income derived by non-resident individuals.in
Nigeria.

Fowler noted that the “devotion of attention to this segment of taxpayers is to enhance tax certainty, promote voluntary compliance, reduce tax disputes and avoid incidence of double taxation”