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Nigeria: Tax relief for disability, children and dependent relatives removed - effective 13 January 2020

Amendments to the Finance Act 2019 of Nigeria have been gazetted. Click here to visit and download the Finance Act.

According to Section 27 of The Finance Act 2019, Section 33 of Personal Income Tax Act has been amended by deleting subsections 4, 5 and 6.

The implication for payroll is that the tax relief for disability, children and dependent relatives has been deleted.

The effective date is 13 January 2020 although the gazette was only made public in February 2020.

This should be backdated and applied from the payroll month of January 2020.

Take note: The updated tax file was installed on 13 February 2020. Once you access your Nigeria companies, please recalculate you payroll to apply the new changes.