The Federal Inland Revenue Service (FIRS) has issued an Information Circular on the taxation of Seafarers and Platform workers including guidance on their residence and taxation in Nigeria.
Based on the circular, an individual will be described as tax resident in Nigeria, if he/she:
- has a permanent place available for his domestic use in any part of Nigeria;
- is in Nigeria for a period or periods amounting to an aggregate of 183 days (inclusive of annual leave or temporary periods of
absence) or more in any twelve-month period; or - serves as a diplomat or diplomatic agent of Nigeria in another country.
Find out more in our Tax Alert below.
Download Tax Alert on FIRS Circular on Taxation of Seafarers and Platform Workers