Interpretations: A Review Of Niger Delta Development Commission V. Rivers State Board Of Internal Revenue [2020] 3 NWLR (Pt. 1711), 371 - Tax
The Pay-As-You-Earn (PAYE) Scheme, pursuant to which employers are statutory agents for deducting and remitting their employees' personal income taxes (PIT), is perhaps the unsung hero of the Nigerian tax administration system.