Fifth Schedule Clause 49
FEDERAL REPUBLIC OF NIGERIA
PLATEAU STATE INTERNAL REVENUE SERVICE
ADMINISTRATIVE DOCUMENT FOR THE GUIDANCE OF PRESUMPTIVE TAX PAYERS
DAILY INCOME CARD GUIDE
PRESUMPTIVE TAX PAYABLE
| 1 | Boutiques and other cloth sellers- Adult and Children wear | 2,500.00 | 25,000.00 | 50,000.00 |
|---|---|---|---|---|
| 2 | Fabricating, Welding, Bench Milling, Black Smith, Gold Smith | 2,500.00 | 15,000.00 | 30,000.00 |
| 3 | Confectioneries and Bakeries | 2,500.00 | 30,000.00 | 50,000.00 |
| 4 | Barbers and Hair Dressing Saloon | 2,500.00 | 12,000.00 | 25,000.00 |
| 5 | Service Providers - Business Centres and Typing Studio, Printers, Thrift Collector | 2,500.00 | 15,000.00 | 50,000.00 |
| 6 |
Video Clubs, Car Wash and Owners, Casino Operators, Cyber Café Operators |
5,000.00 | 25,000.00 | 50,000.00 |
| 7 |
Drama Group, Laundries, Dry Cleaners, Commercial Mobile Calls |
2,500.00 | 15,000.00 | 50,000.00 |
| 8 | Photographers/Photo Developers, Recreational Centre, Refuse, Rentals, Travel Agency | 2,500.00 | 20,000.00 | 50,000.00 |
| 9 | Artisans - Masons, Vulcanizers, Iron Benders, Carpenters, Cobblers, Painters and Decorators, Plumbers | 2,500.00 | 15,000.00 | 50,000.00 |
| 10 | Petrol, Kerosene and Lubricant Sellers | 2,500.00 | 30,000.00 | 85,000.00 |
| 11 |
Tailoring, Interior Decoration, Fashion Designers and Garment Makers, Curtain Makers, Seam stress |
2,500.00 | 15,000.00 | 50,000.00 |
| 12 | Transport Workers- Taxi, Bus, lorry, etc. | 2,500.00 | 12,000.00 | 50,000.00 |
| 13 | General Trading/Enterprises- Retail and Wholesale, Raw Food | 2,500.00 | 10,000.00 | 50,000.00 |
| 14 | Bookshops/Stationery Stores, Building Materials, Cement, Cooking Gas, Air-conditioners, Mattress/Foams, Doors, Electrical Parts and Fittings, | 2,500.00 | 20,000.00 | 50,000.00 |
| 15 |
Furniture/Furnishing Material, Gas Refilling, General Contractor, General Merchants and Distributors. Gift Shop, Entrepreneurs, Imitation Jewel, Jewel, Leather Carpets, Licensed Merchants, Mobile Phone, Motorcycle, |
2,500.00 | 20,000.00 | 50,000.00 |
| 16 | Spare Parts, Patent Medicine, Photographic Materials, Plank, Plastic Rubbers | 2,500.00 | 15,000.00 | 50,000.00 |
| 17 |
Plumbing Materials, Poultry Feeds, Raw Food, Rugs and Carpets, Sewing Machine, |
2,500.00 | 15,000.00 | 50,000.00 |
| 18 | Timber Dealers, Tire, Wine and Beer License Operators, Yoghurt. | 2,500.00 | 15,000.00 | 50,000.00 |
| 19 |
Financial Services - Bureau De Change, Pool Agents and Promoters, Money Lenders. |
10,000.00 | 50,000.00 | 100,000.00 |
| 20 | Furniture and Cabinet Makers | 2,500.00 | 35,000.00 | 100,000.00 |
| 21 | Restaurant and Food Sellers | 2,500.00 | 35,000.00 | 100,000.00 |
|---|---|---|---|---|
| 22 | Property-Guesthouse, Lodging, face to Face Building with not more than ten (10) rooms. | 2,500.00 | 50,000.00 | 90,000.00 |
| 23 | Mechanics, Technicians, Electricians, Panel Beaters, Motorcycle, Bicycle, Keke NAPEP, Clock and Watch Repairers, and other Machine Repairers, Re-wires, Battery Chargers. | 2,500.00 | 15,000.00 | 50,000.00 |
| 24 |
Artisans, Design and Sign Writers, Hand Craft Makers Graphic Arts. |
2,500.00 | 12,000.00 | 90,000.00 |
| 25 | Professional Services - Opticians, Photo lab, Auctioneers. Draughtsman, Maternity Owners, Patent Medicine Store. | 2,500.00 | 30,000.00 | 85,000.00 |
| 26 | Entertainment Service, Musicians | 10,000.00 | 15,000.00 | 50,000.00 |
| 27 | Agriculture, Forestry, Fishing, Hunting, Butchers/Meat Sellers, Horticulture/Florist, Farm Settlers, Poultry, Piggery | 2,500.00 | 15,000.00 | 50,000.00 |
| 28 | Aluminum Fabrication and Products | 2,500.00 | 30,000.00 | 75,000.00 |
| 29 | Processors, Producers and Manufacturers - Blocks, Culvert. Well Ring, Pure Water, Welders, Shoe Makers, Cold Rooms, Palm Oil Miller, Grind Mills, Saw mill Proprietors. | 2,500.00 | 25,000.00 | 100,000.00 |
| 30 | Transport Owners | 2,500.00 | 30,000.00 | 85,000.00 |
| 31 | All other trades/services covered by the Law but not listed above. | 2,500.00 | 30,000.00 | 100,000.00 |