MzDeeb:


I have been looking for a good tutorial centre for a while. Guess i will try this.

BTW, How much is the tuition fee for F5& F6? Also, on the average how many students are in a class?

Pls reply asap.

Thanks.

I use Synergy for my ACCA classes till I stopped this year, but I intend to continue again.

F5&F6 should be between 30-40k at Synergy.

We could hook up though if you need loads of info on Synergy, I am thinking of continuing my classes by next year March.Cheers!

https://taxprof.com.ng

IamLEGEND1:
Every orifice in the human body has been ordained by the most high to be pleasured by one's partner.

Rejoice & be merry, o ye humans! For the lord works in mysterious ways.

LOL! You eh?

designVATExcel:
To add to the OP detailed explanation, for those in Abuja, the FIRS tax office you go depends on the location of your business.

The office in Zone 5 only handles government agencies.
I wonder why their website doesn't hold useful information like this.

Nice, thanks for the addition.

Olanireti:
In as much as this is a sensitive topic, I will rather say let everyone do what he/she(couple) is OK with.

The Bible tells us that sins only happen when you break one of God's laws. If there is no law against something, then no sin can be committed. Where there is no law, there is no sin (Rom 4:15).
There is no law of God prohibiting MouthAction. Neither is there any law against masturbation. Therefore there can be no sin in these activities.
Our difficulty is that because of our culture or our upbringing or our own personal sense of taste and decency, we may object to these things and we tell others that they are sins to bring them in line with our own views. Humans like nothing more than to create all kinds of additional rules which are not in the Bible and we make other people feel guilty quite unnecessarily.
But there is no law against MouthAction (or masturbation), and where there is no Law, there is no sin.

If me and my wife are OK doing MouthAction, so far we both like doing it, then no need to keep judging myself that it's a sin.

Don't term it a sin because you don't do it.

One man's meat is another man's poison.
If the two people (couple) are happy doing it, please continue

Hmmmn

What is your church? What is your doctrine? What does the church say about oral s*x? What does the bible say?

Just before we really take a dig into this, I’d like to define a few terms in oral s*x.

Oral s*x is described as MouthAction when done on males and said to be cunnilingus when performed on females. A certain category of humans also argue that ‘anal s*x’ is also a kind of ORAL S*X. How true this is, I would want us to discuss in the comment section.

While there have been increasing participation of couples in oral s*x in recent times; a situation that we can deem to arise from the involvement of the art of love making. It is important that we confirm the biblical and spiritual implications of couples engaging in oral coital activity.

It has become so prevalent nowadays that infact a lot of couples cannot enjoy active s*x life without engaging in this art of or*l s*x, as it is said that, it is possibly more enjoyable than love making itself.

I understand that the bible has given us our various body organs for various reasons, but then I’d have to ask, is there more to using the mouth and tongue to eat and talk. While there is a clear distinction between the organs of speech and eating and that of procreation and offspring bearing.

Do we have other biblical inferences that dictates whether or now we should engage in this oral coital activity?

These and more were the questions I raised with a friend and colleague sometimes back and she infused that:

Although there is no direct inference from the bible to ascertain or disprove whether oral s*x is sacrilegious or now, but then she stated that, are our organs meant to be used for other activities rather than its natural use? She inferred from Romans 1:26 that oral s*x is sin. She further argued that God has given us the power to discern and understandably evaluate all our actions and infact use wisdom to make reasonable conclusions. She also argued that oral s*x is indecent.

Hmmmn….

The following question arose to my mind from my discussion with her.

What is the natural use of my mouth and tongue infact?
What if I decide to use my individual judgement to argue as well that oral s*x if great as it is a s*xual activity as well
What if oral s*x is not indecent?

This led me to another friend and confidant who stated a contrary opinion, which further confused me in my quest to find answers to my question:

Oral s*x is a s*xual activity and it is an expression of love between ‘married couples’. God gave us s*x whether through the intertwining of genitals or through the oral activity. It is within the powers of the couples to decide how they intend to enjoy their marital life.

There is no law of God anywhere prohibiting oral activity between couples. Neither do we even have a law against masturbation (this is infact a topic for another day). Therefore, oral is not/ never a sin!

Humans that we are try to create additional rules to what the bible states, and that is where we all get things all wrong, and we tend to make ourselves and others feel unnecessary guilty. Since there is no law in the bible where it states explicitly that oral s*x is a sin, then there is no SIN.

He added a further twist to this whole scenario to say that as marriage age, love making reduces drastically and couples attempt to look for ways to improve the quality of their love life, hence oral s*x is seriously considered. Can we then say this is a SIN?

While trying to evaluate these arguments by both parties, I realized that cultural backgrounds, and various places of worship has a role to play in their conclusions and this further confused me to say, if various churches and places of christian worship keep interpreting oral s*x in different ways, then how do we even arrive at a clear understanding of whether or now oral s*x is right or wrong, physically and spiritually?

The following questions also need answers?


Have you been convicted in your hearts of hearts that oral s*x is wrong?
Does your partner agree to engaging in this kind of coital activity with you?
What does your church say about oral activity and where did they draw biblical inferences from?
Does oral s*x edify you and serve as a form of s*xual and romantic fulfillment for you and your spouse?
Is oral s*x pornography?

I know this is a very sensitive topic and a bit controversial but it is important that it is discussed so we can truly understand and discern physically and spiritually what is morally and spiritually right or wrong! I await your comments.

http://deedeesblog.com/church-say-oral-sx/

cc: lalasticlala, davide470, obinoscopy, mynd44

.

mhizesther:
The guy must be hitting it right mehn
Well op u should get this Beats headset..that shit is really loud, it'll keep the noise out..had a roomie like that sha..i'll be in the next room and she and he fwb likes this night sex.. I just put on my headset and sleep except if I truly want to listen to their soundtrack (at times I love listening to them ).

LOL..Okay.

MaritzaNL:
What is sex without moaning.

Just don't be stupid about it.

Stupid enough to be shouting in the middle of the night right?

Lalasticlala, how does your girlfriend moan sef?

Malayy:
I think you are jobless and need to get a life..

Jobless at 11pm?

SMH.... Public nuisance!

There is this girl and guy that lives on my street as live-in-lovers. They usually engage in their coital activity around 11pm every night.

Anytime they have s*x, the street never sleeps; the screams of ‘whoosh whoosh, don’t stop, you are killing me softly’ rents the air on a daily.

Well, I feel it is good hearing such sounds from a lady, it definitely means the guy knows how to hammer the various angles well and right.

What I am mad about is the incessant noise making every night. Constituting public nuisance and making guys like myself who haven’t had some *** in a while angry and frustrated.

Hey, you think I am jealous? Even if you say that, men, ‘na you know oh’. How can you be making me strong and h**d when I’m supposed to be thinking about the next photographs or the next blog post? You are selfish men!

I appreciate your sexual prowess and your enjoyment situation, but you should consider people that live close to you, for comfort. Sex is a sensitive and intimate activity,so it should remain intimate, and not loud to the extent of me having to hear, ‘I am cuuuuuuuming, around 11:15pm every night, Haba?‘ A little bit of self control here and there would not hurt, would it?

I asked a friend what his thoughts were and he said ‘I should learn to take a chill pill and enjoy the musical moaning, can you just imagine? He went further to say that the excitement of the love making is in the moaning. I don’t truly understand…LOL!

Incessant loud moaning during SEX should be deemed CRIMINAL ACTIVITY, you guys should not make a young man feeling uncomfortable every night! I just can’t be the one taking panadol for another person’s coital bliss.

What do you guys think? Share your thoughts

http://deedeesblog.com/moaning-moaners-are-just-public-nuisance/

It is no longer news that the world is now a global economic village and no country can survive without engaging in transactions with other countries. Hence, it behooves all stakeholders to pay closer attention to tax issues relating to transactions with foreign entities and ensure that grey areas around the law are uncovered and resolved.

This post discusses the legal perspective, duties and tax exposure of trading parties and action points for both taxpayers and tax authority.

Section 54 of Companies and Allied Mattes Act CAMA requires companies to be registered to carry on business in Nigeria. Although the Act does not define what it means to carry on business, Black’s Law dictionary gives it a wide bracket by defining business as everything about which a person can be employed. In essence, CAMA views such transactions carried on by unincorporated foreign entities as illegal.

On the contrary, Companies Income Tax Act recognizes unincorporated foreign entities (Non-Resident Company – NRC) and sets the guideline on which the relevant income will be taxed. As a rule of thumb, except for exempted transactions, all income made by foreign entities in Nigeria must suffer a form of tax.

Tax Implications and Responsibilities

The income of a NRC is subject to tax only on its Nigerian activities. Where the company has no taxable presence, any WHT that may have been charged becomes the final tax. The Nigerian party is charged with the duty of charging and remitting reverse VAT. However, where taxable presence is established, NRC bears its burden and is required to register and file its complete income tax returns including an audited financial statement in line with S.55 of Companies Income Tax Act CITA. A deemed assessment was allowed instead of full tax returns until 2015.

Taxable Presence – Permanent Establishment

In determining taxable presence, reference is made to whether the entity has a permanent establishment (PE). PE means a fixed place of business through which the business of an enterprise is wholly or partly carried out. The governing rules in determining a PE are spread across:

. CITA S. 9, 13 and 30,
. Federal Inland Revenue Service Establishment Act,
. Federal Inland Revenue Service FIRS Circulars,
. Nigeria Double Tax Treaty,
. Influences from Organization for Economic cooperation and development OECD Article 5 (Permanent Establishment) and Article 7 (Business Profit).

While the rules are several and repeated, the key indices have been summarised into 7 headers:

1. Fixed Base: If the NRC has a physical facility such as building, office or oil mine that can be associated with their activity in Nigeria, a PE can be established. This includes hotels that is made available for use of the NRC. There is an exemption where the facility is strictly to collate information, storage or display of goods and merchandise

2. Dependent Agent: Where the foreign entity has a dependent agent who habitually exercises the power to conclude contract on its behalf, the transactions creates a PE for the foreign entity. An agent will be deemed to be independent where he is acting in the ordinary course of his business. For instance, if the agent is a registered broker or dealer of such items. In other cases, the agent will be regarded as dependent

3. Employees: Taxable presence can be created where the employees of a NRC are residing in Nigeria to carry out their employment duties.
Sometimes this takes the form of constant visitation to Nigeria, or on-going transactions at a Nigerian partners location. Where expatriate staff are working in Nigeria, the expatriate quota can be used to verify the employer and determine the existence of a PE.

4. Transfer Mispricing: Families are a blessing but for the tax authorities it is a smell of possible foul play. Transactions between connected taxable persons do not in itself constitute a PE. However, in situations where amounts charged for transactions between related parties do not mirror the market prices, the transactions may create a PE for the foreign party. In addition, FIRS is empowered to adjust the price to reflect the comparable price for such transactions.

5. Construction projects: Where a single contract involve survey, installation and construction the profit from the project is taxable. These are referred to as turnkey projects. Where any form of construction contract is carried out for more than three months, PE is deemed on the construction contractor’s activities.

6. Conclusion of contracts: A PE can be created where the material terms of the contract is concluded in Nigeria. If a contract is concluded, signed, negotiated, decided or governed by the Nigerian law, the transaction can be said to be carried out in Nigeria.

7. Place of Management: This refers to where the key management and commercial decisions that are necessary for the conduct of the business of an entity are, in substance made. A PE can be established if the place of management is in Nigeria in line with the Article 5 of the OECD Model Tax Convention.

Reverse VAT

Where a foreign company enters into a contract with a Nigerian company for the supply of goods and services, the Nigerian company is required to deduct and remit VAT. This is referred to as the reverse VAT mechanism. Previously, there were ambiguities and several conditions surrounding application of reverse VAT. Before reverse VAT could apply, the NRC needed to have a taxable presence in Nigeria and must have issued a VAT invoice. Where the VAT was not charged by the NRC the Nigeria party was also liable to the unpaid taxes. The Tax Appeal Tribunal TAT judgement in the Vodacom v. FIRS clarified the ambiguity and placed the burden on the Nigerian company to charge the reverse VAT in any of these cases.

Key Takeaways

Tax Payers

a. FIRS has the right to select the Nigerian party as a tax collection agent in line with S.31 of the FIRS Establishment Act. This may create a liability for the Nigerian party who is more visible to the revenue service. A proactive stance should be taken by Nigerian parties on transactions with foreign entities. Consultations should be made with tax consultants and the tax authorities to understand the implications and potential responsibilities.

b. Nigerian companies should ensure that reverse VAT is deducted and remitted on its foreign transactions even when a VAT invoice was not issued by the foreign entity

c. Where transactions are between related parties, proper transfer pricing agreements should be put in place to avoid the establishment of a PE
Tax payers need to be conversant with the existing Double Tax Treaties to enjoy the available reliefs

Tax Authorities

a. A substantial amount of revenue from potential taxes on International transactions are being lost by the government

b. There should be massive education on tax implication of transactions with foreign entities to educate the taxpayer and promote self-compliance
c. Local rules on international taxation should be updated to align with widely accepted guidelines such as OECD model tax convention.

About the writer

Dotun J. Adedapo is a young tax consultant that enjoys learning and sharing. He is a lecturer, speaker and writer on taxation issues. He writes in from Lagos Nigeria to taxprof.com.ng

https://www.taxprof.com.ng/tax-implications-transactions-with-foreign-entities/

I hope this information helps someone.
Cc: lalasticlala, mynd44, seun, obinoscopy.

selflessposhheart:
First the procedure is really painful because they using force in quote to detach eggs from her uterus or so shii hurts badly and if not properly done damages the womb there are good and bad stories to it o.

Next you know the sole aim of buying eggs by the buyer is for fertility

That means they going to take the fertile eggs

My opinion let ur girlfriend ask the doctor how many fertile egg does she have if she has more than enough to spare then she can sell so she won't go and sell all her fertile eggs for money then in the future she uses money to buy fertile eggs again she can afford to sell will she b able to afford the money to buy eggs again in the future? Because it takes more Dan 100k to buy eggs u will pay a lot to doctors to get the final result you desire which is a baby.

This is what ladies that sell eggs don't know once you sell all ur fertile eggs your chances of giving birth is really really really really slim. Then u see them buying fertile eggs when older

Thank you so much. This is what I need.

sunshineG:
I think people do it all over the world....I don't think the returns(profit) will be that much though.....I don't think it will be worth N100,000...it is like selling spam

I think if the facilities are there and you trust the doctor, she can go ahead with it...but she must know that things might go wrong and she will have to live with the consequences for the rest of her life....

sunshineG:
Never heard of this eggs business before, but I don't think it is safe

I don't think the Nigerian doctors will have the necessary facilities and equipment to harvest the egg properly, but I may be wrong

Even if they can harvest it properly...I doubt it will be worth N100,000...isn't the same eggs that get washed out with blood during menstruation

The way it sounds, it's scary.

Don't you think?

abduljabbar4:
If there is no risk in the process of extraction then there is no problem na. She is not losing them permanently. In fact 100k is a lot of money for that sef

Can you explain more on the extraction process?

phintohlar:
I've got friends who has done this before, some are still doing it while some plan to do it, atleast e better pass abortion.. You're only helping those who are unable to produce eggs,

Is this safe, medically?

olaleks007:


Walai I never hear am b4. Aye Le ����

Hmmmmn.....

olaleks007:
Gbagaun...the world has ended

My brother, na so I see am oh!

dingbang:
She should go ahead and sell her eggs for all she cares....

Advise properly joor!!

An email I received from a blog reader:

My girlfriend wants to sell her eggs for N100,000.

She has been complaining about finances of late, and I have tried my best to help her. Things are not rosy with me as well, but since she is my girlfriend, I know it is my responsibility to assist her.

Just last week, she told me she had found a solution to her financial problems and it had to do with a part of her body. I was shocked because I thought maybe it was this Malaysia kidney issue and that she wanted to sell her kidney, only for me to realize that it was something different.

She wants to sell her eggs for N100,000.

I never could imagine my woman come up with a statement like that and I asked her where she got the information of selling eggs from, she told me that when she went to her friends for money, she was told to sell her eggs since that’s what her friends have been doing for sometime in order to make ends meet.

Now she is asking for my permission and I don’t know what to do. Truly N100,000 will be a nice to-have, but is it okay if she sells her eggs for that amount?

Are there any medical implications of doing this? Should I tell her to go ahead and sell, since there will be reduced pressure on my head as well. How does this egg selling even work?

I’m confused. Please advise me on what to DO!

http://deedeesblog.com/girlfriend-wants-to-sell-her-eggs-100k/

Can medical guys in the house help us with advise abeg. This one pass me.

cc: Lalasticlala, mynd44, obinoscopy

Amacaco:
@deturla:I handled my matter personally at the FIRS office at Abakaliki. All payments were made inside their office at Abakaliki. Infact you will be asked to pay into a bank account they will give you. If you don't want the stress of going to the bank, then you bring cash and get a receipt later.

This is interesting though.

It could be payment on penalties or something. Don't you think?

Did you ask what the payment was for? I think we may need to take this up on tax offices that collect money 'illegally'.

dotcomnamename:
I have family joint company Ltd that we registered in 2008, i did not open cooperate account for it because the company was not in operation at all till date. We have decided to start working on the company to be in operation. Do i still need to pay Tax from the 2008 till 2017 as per the years the company was not in operation? I have all the documents, including CAC cert, memorandum e.t.c. they are all intact.

Since you have not commenced business, No, you won't be required to pay taxes.

But note that your registration may trigger other statutory registration like VAT etc.

According to the law failure to register for VAT or tax generation after incorporation triggers a POL of N20,000 and certain penalties as determined by the tax law.

Either ways, I'd advise that you go to a tax consultant closest to you for tax advise straight away.

Do not GO to the TAX OFFICE on your own.

@virtualaccountantng, are you here?

franchuks:


Nice write up....
Please I want to know if VAT No. can be used as TIN number. Kindly help to explicitly differentiate them. Thanks and cheers.

You can do a TIN verification on the FIRS portal to verify this.

https://apps.firs.gov.ng/tinverification/

Cheers.

haibe:
As an individual do you need to have a TIN? I thought since individuals are taxed by the State IRS, then their payer ID represents their TIN.. Kindly clarify. Thanks.

You are very correct. Your payer ID is your individual TIN.

narutop:


I'm with you boss.

May I ask if sportbet against also need to get TIN.

Is it a registered business? How did you apply to be a sports bet agent?

Isn't being a registered person part of the requisite?

Men, you go register this one oh. LOL.

Virtualaccounts:


Ideally, he should pay his tax whether registered with CAC or not and this is based on experience. Only PAYE is applicable here.

And that's why I said as a good citizen. It's his obligation, but he can choose to not disclose just because the government "won't know".

The benefit is that, he will be saved from all the hustles I highlighted earlier.

From experience as well, there is more to taxation and payment of taxes in Nigeria than meets the eye.

Hassles with Lastma, visa application and other stuffs can be dealt with other ways.

The important factor is to highlight the pros with respect to the challenges he would face if he is not ready to mask the associated responsibilities.

You have a point anyway, but as a former big4 person turned entrepreneur, I'd advise him for his own good.

LOL...

I love your website. **winks**

Virtualaccounts:


Yes, as a good citizen of Nigeria, you ought to register yourself with the taxman and remit on a monthly/annual basis. You can get a tax clearance certificate/card at the end of the year and you can be saved from a lot of hustles like lastma, visa application, finance for expansion etc.

We will advise you to register today to do the needful.

Virtualaccountant.ng helps SMEs comply with tax and other regulatory compliances. Did I mention that we are ridiculously affordable!!!

As a blogger? Nah!

Since the tax authorities are still trying kinda hard to deal with internet businesses and e-commerce, the only way you can start remitting taxes is if your online business is incorporated with CAC, there and then all other statutory obligations are triggered.

How can someone who is just a blogger and online freelancer start remitting taxes?

Beats me.

Narutop, please take note. If you are not ready for the hassles of registering and paying taxes or if your business structurally is not ready for such massive move. Biko, stay your lane.

Virtualaccounts:


You're about to be scammed ! You can't have tax clearance if you've not filed your tax returns. Even if you have not commenced operations, you'll still be required to file a statement of affairs and pay a pre incorporation levy of 20k, not 55k.

Ask to see the tax controller of that tax office, he/she should be able to guide you.

Virtualaccountant.ng helps SMEs comply with tax and other regulatory compliances. We are ridiculously affordable!!!

LOL... This guy. Wehdone.

jcflex:
FIRS no dey try, we should be able to register for TIN online without physical appearance at their office.

And this same FG is talking and promoting easy of doing business.

There is online registration. You can check that out on this same post on the BLOG.

narutop:
Are online freelancers and bloggers who work from home required to pay tax or get TIN?

Is your business registered?

If yes, then you are captured under the registration.

dyoung4:
How can someone that already have TIN with business name formally notify FIRS and CAC for closure of business?

Please you can send me a PM or contact the closest chartered accountant near you for this.

Cheers.

oluemmakay:
Good Day Sir, I have an Incorporated company and have also obtained my TIN, but have not really commenced business in full gear. At what point am I expected to remit tax?

TIN collection triggers other statutory filings like VAT etc.

What do you mean commenced in full gear? Have you started any monetary transaction?