INCOME TAX REGULATIONS 2016, (L.I 2244)
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    • Regulation 1 – Calculation of chargeable income Regulation 2 – Personal reliefs and reductions Regulation 3 – Employers required to withhold tax Regulation 4 – Amount to be withheld by employers generally Regulation 5 – Amount to be withheld by employers from overtime and bonus Regulation 6 – Tax to be withheld from payment to casual workers Regulation 7 – Payment to temporary workers Regulation 8 – Qualifying cash payment Regulation 9 – Employee tax liability from employment Regulation 10 – Tax reliefs and Tax Reliefs Card Regulation 11 – Change of employment Regulation 12 - Returns by employer Regulation 13 – Interpretation for purposes of regulation 3 to 12 Regulation 14 – Limit on deduction of financial costs Regulation 15 – Annuities Regulation 16 – Instalment sales Regulation 17 – Finance lease Regulation 18 – Accommodation provided by employer at a place or site Regulation 19 – Treatment of losses from business and investment Regulation 20 – Thin Capitalisation Regulation 21 – Earned repatriated profit of a permanent establishment Regulation 22 – Tax installments payable by owner of commercial vehicles Regulation 23 – Tax instalments payable by specified self-employed persons Regulation 24 – Winning from lottery Regulation 25 – Withdrawals from provident fund Regulation 26 – Withholding Certificate Regulation 27 – Withholding tax rate for petroleum sub-contractors Regulation 28 – Deduction from pool balance of exploration and development expenditure Regulation 29 – Gains from assignment of petroleum rights Regulation 30 – Disposal of petroleum rights Regulation 31 – Waste removal, over burden stripping and shaft sinking Regulation 32 – Disposal of mineral rights Regulation 33 – Loan benefit Regulation 34 – Foreign tax credit Regulation 35 – Capital allowance Regulation 36 – Interpretation Regulation 37 – Revocation and savings Regulation 38 – Transitional provisions First Schedule - Determination of Chargeable Income Second Schedule - Commercial Vehicle Tax Third Schedule - Tax to be paid by specified self-employed Fourth Schedule - Tax Credit Certificate Fifth Schedule – Part A Fifth Schedule – Part B Fifth Schedule – Part C
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    Regulation 1 – Calculation of chargeable income Regulation 2 – Personal reliefs and reductions Regulation 3 – Employers required to withhold tax Regulation 4 – Amount to be withheld by employers generally Regulation 5 – Amount to be withheld by employers from overtime and bonus Regulation 6 – Tax to be withheld from payment to casual workers Regulation 7 – Payment to temporary workers Regulation 8 – Qualifying cash payment Regulation 9 – Employee tax liability from employment Regulation 10 – Tax reliefs and Tax Reliefs Card Regulation 11 – Change of employment Regulation 12 - Returns by employer Regulation 13 – Interpretation for purposes of regulation 3 to 12 Regulation 14 – Limit on deduction of financial costs Regulation 15 – Annuities Regulation 16 – Instalment sales Regulation 17 – Finance lease Regulation 18 – Accommodation provided by employer at a place or site Regulation 19 – Treatment of losses from business and investment Regulation 20 – Thin Capitalisation Regulation 21 – Earned repatriated profit of a permanent establishment Regulation 22 – Tax installments payable by owner of commercial vehicles Regulation 23 – Tax instalments payable by specified self-employed persons Regulation 24 – Winning from lottery Regulation 25 – Withdrawals from provident fund Regulation 26 – Withholding Certificate Regulation 27 – Withholding tax rate for petroleum sub-contractors Regulation 28 – Deduction from pool balance of exploration and development expenditure Regulation 29 – Gains from assignment of petroleum rights Regulation 30 – Disposal of petroleum rights Regulation 31 – Waste removal, over burden stripping and shaft sinking Regulation 32 – Disposal of mineral rights Regulation 33 – Loan benefit Regulation 34 – Foreign tax credit Regulation 35 – Capital allowance Regulation 36 – Interpretation Regulation 37 – Revocation and savings Regulation 38 – Transitional provisions First Schedule - Determination of Chargeable Income Second Schedule - Commercial Vehicle Tax Third Schedule - Tax to be paid by specified self-employed Fourth Schedule - Tax Credit Certificate Fifth Schedule – Part A Fifth Schedule – Part B Fifth Schedule – Part C