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National Archives / National Archives of Nigeria

Supplement to Official Gazette Extraordinary

THE PERSONAL INCOME TAX (LAGOS) (EMPLOYMENTS) REGULATIONS 1965 ARRANGEMENT OF REGULATIONS PART I-GENERAL 1. Citation and Commencement. 2. Interpretation. 3. Intermediate employers. 4. Powers of the Board. 5. Service or issue of notice and tax deduction card. PART II-DEDUCTION AND REPAYMENT OF TAX 6. Issue and preparation of tax deduction card at beginning of year. 7. Issue of special tax deduction card during year. 8. Determination of aggregated income and free emoluments by Board. 9. Determination by Board that no tax is deductible. 10. Notice of determination by Board. 11. Amendment of deter…

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