THE LAW SERIES
The following are the tax obligations of a nonprofit as described by FIRS
NGOs must meet the following obligations in order to comply with Nigerian Tax Laws:
- Register and obtain Taxpayer identification Number (TIN).
- File tax returns on or before the due dates.
- Pay taxes (as applicable) on or before the due dates.
- Keep accounting books and records of transactions.
- Corporate with any authorized officer of the FIRS while on official business.
Section 50 of the Companies Income tax (CITA) LFN 2004 (as amended)
Blessing Udofa -Poromon