Mai sayarwa, kadara da tushen kuɗi

Yi amfani kawai ga sayarwa da tsarin NTA 2025 ya shafa daga 1 Janairu 2026.

Nau’in mai sayarwa

Nau’in kadara

Kuɗin sayarwa (₦)

Kuɗin saye ko tax residue (₦)Ga kadarar kasuwanci mai capital allowance, sashe na 39 yana amfani da residue.

Kuɗin sayarwa da aka kashe kai tsaye (₦)

Sauran kuɗin shiga da za a harajanta bayan rangwame (₦)Wannan yana nuna matakan haraji da aka riga aka yi amfani da su.

Na tabbatar wannan sayarwa tana karkashin NTA 2025Ba tsohon lokaci, indirect transfer, kyauta, diyya, insurance, motar kai, personal chattel, trust ko restructuring ba.

Abubuwan tsarin 2026

Yaya rangwamen hannun jari yake aiki?

Jimillar proceeds dole ta kasance ƙasa da ₦150M kuma jimillar riba ba ta wuce ₦10M ba cikin watanni 12. Sake zuba jari na iya rage riba bisa kaso.

Me ya sa ake tambayar sauran kuɗin shiga?

Harajin mutum yana da matakai. Kayan yana gwada haraji kafin da bayan ƙara ribar.

Wadanne lokuta ba a lissafo ba?

Part disposal, kyauta, diyya, indirect transfer, trust, restructuring da rangwame na musamman suna buƙatar lissafi dabam.