Taxpayers are in two categories- Individuals and Corporations.

• Individual taxpayers:  this category of taxpayer is further sub-categorised for ease of administration into-
  • Resident individuals- taxpayers who reside in Nigeria for a period or periods amounting to 183 days or more in any 12 month period commencing in a calendar year and ending either within that same year or the following year.
  • Non-resident individuals- this category include immigrants and any individual who is in Nigeria for some temporary purpose only and not with intent to establish residence.
  • Individuals include a corporation sole and a body of indiduals but does not include a company, partnership, community, family, trustee or executor, or any body trustees of executors.
• Corporations:  any company incorporated under the Companies and Allied Matters Act.