
04/07/2023
Tax and other revenue sources
Haraji da kuma sauran kudaden shiga:
A kasarmu ta Nigeria akoi hanyoyi da dama da gwamnati take tara kudade domin gudanar da alamuran yau da kullum kamar Gina makarantu, samar da asibitoci da kiwon lafiya, gina tituna da samar da hanyoyi masu inganci da dai sauransu.
Daya daga cikin wadannan hanyoyin tara kudaden shine haraji (tax revenue).
Wannan hanyace da gwamnati take bi wajen karbar kudaden haraji daga hannun mutane (individuals) da kuma kampanoni (corporates).
Inma mutum daya ko kuma Kampani, akoi jerangiyar haraji kamar company income tax (CIT), Personal income tax (PIT), pay as you earn (PAYE), withholding tax (WHT), da kuma value added tax (VAT). Ko kuma sauran hanyoyi kamar license, fees da fines (taara) da gwamnati ke samun kudaden shiga ta su.
Kasancewar Najeriya kasace da ta kunshi matakan federal, state da kuma local governments, a kowane mataki akoi hukumar da take da haqqin karbar haraji.
A matakin farko wato federal level, federal inland revenue services (FIRS) intake da haqqin kula da haraji da duk wasu revenue da suke qarqashin kulawarta.
A mataki na jiha kuwa (state level) akoi state internal revenue services (SIRS) da ke da nata aikin.
Local government revenue council ita ke da haqqin kulawa da revenue a matakin karamar hukuma.
Abin lura:
Zuwa yanzu mun fahimci cewa a kowane mataki akoi hukumar kula da haraji da sauran kudaden shiga. Abu na gaba kuma shine, mu San ire-iren haraji da kudaden shigar da kuma yadda ake gudanar dasu…
Nazifi Bala