Niger | Who is liable for ITS Tax?

Niger | Who is liable for ITS Tax?

In Niger, the following persons are liable for ITS tax.

  1.  Employees who have a habitual residence.
  1. Employees who, without having a habitual residence or tax domicile, receive salary income from an employer based in Niger.
  1. Annuitants who have a habitual residence in Niger and receive allowances served as life annuities.
  1. Annuitants who, without having a habitual residence there, nevertheless receive life annuity allowances from Nigerien sources.

*Not available on Lite Edition*

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