This story is in continuation of our Tax Thursday series

As you pay your tax, it is important that you understand who collects what type of tax. This is so that you do not fall into the hands of imposters or extortionists.

Below are types of taxes and the requisite entities empowered by law to collect them.

Taxes To Be Collected By Federal Government

1) Companies income tax

2) Withholding tax on companies

3) Petroleum profits tax

4) Value added tax

5) Education tax

6) Capital gains tax on companies

7) Stamp duties on corporate bodies and residents of FCT

8) Personal income tax on members of the armed forces (soldiers), members of the Nigerian police force, residents of the FCT and staff of the Ministry Of External Affairs.

Also Read: How To Obtain A Tax Clearance Certificate

Taxes And Levies To Be Collected By State Governments

1) Pay as you earn

2) Withholding tax on individuals

3) Capital gains tax on individuals

4) Stamp duties on investments executed by individuals

5) Pools betting, lotteries, gaming and casino taxes

6) Road taxes

7) Business premises registration fees

8) Development levy

9) Naming of street registration fees in state capitals

10) Right of occupancy fees on lands owned by state in urban cities of the state

11) Market taxes and levies where state finance is involved

Taxes To Be Collected By Local Governments

1) Shops and kiosks rate

2) Tenement rates

3) Marriage, birth and death registration fees

4) Slaughter slab fees

5) On and off liquor licence fees

6) Street naming registration fee except in state capital

Read More: REVEALED! 27 Industries Permitted Not To Pay Tax For 3 Years

7) Right of occupancy fees on lands in rural areas (exclusive of those collectable by federal and state governments)

8) Market taxes and levies excluding any market where state finance is involved

9) Motor park fees

10) Domestic animal licence fees

11) Illegal parking fees

12) Public convenience sewage and refuse disposal fees

13) Customary burial ground permit fees

14) Religious establishment permit fees

15) Signboard and advertisement permit fees