Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 10:35pm On Apr 30, 2013*. Modified: 5:50am On May 01, 2013 |
Now, since we've now gotten the three route entrance/exit points that I dreamt about and now that the ferry system is up and running, it's time to examine my wish list for my Lekki.
1) The Green Line: This is my main wish. I can barely wait for it to be built.
2) The return of the TUC BRT buses: The TUC buses made everything simple and easy. They were hundreds of times better than the LagBus system. I wonder why they stopped operating. (I would have preferred the segregated system, rather than the priority system).
3) Eko Water Buses: Tarzan has started using the new boats. SeaCat should follow suit.
4) Expansion of the Ajah-Langbasa Road and construction of the Fourth Mainland Bridge. |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 10:26pm On Apr 30, 2013 |
zetdee: I still stand by my statement "I'd thing twice before crossing it" Look how many bridges have colapsed in China in just one year due to corruption, something that plaques 9ja. Nigerians be warned.
www.businessinsider.com/china-bridge-collapses-2012-8?op=1 I wonder what he'd say about the cable car system. |
Politics › Re: Bayelsa Police Commissioner Refuses To Retire. - "Im Telling You I'm Not Going!" by naptu2: 10:22pm On Apr 30, 2013 |
mufutau55: Regardless. Doesn't he have a Deputy to take-over before the arrival of the Commissioner? It's a disregard to the law. That's usually the Deputy Commissioner of Police in charge of operations (DCompolOpps), but I can understand the man's point of view (although I think it's against force rules). He doesn't want "strange allegations" to arise when he is gone (I.e you hand over to your deputy, but you don't know what your deputy hands over to the new man. Eg Ribadu - Lamorde - Waziri). |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 8:01pm On Apr 30, 2013 |
Can you tell me who the guests were at the hotel? Can you tell me about any event that was held there since 2011? Can you tell me what was sold at the hotel?
It was just an empty floating wreck!
Now tell me, who is supposed to monitor what sails in and out of Nigerian waters? Who is supposed to check for illegal arms and contraband? |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 7:58pm On Apr 30, 2013 |
The yacht has not carried out hotel business since 2009. Its license was revoked and the government was about to tow it out of Lagos in 2011 before the court order came. Which tax are you talking about? Which registration are you talking about?
By the way, the yacht was never on the Lagos Lagoon (it's too big to sail beneath the bridges), it was at Customs Quays. |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 7:40pm On Apr 30, 2013 |
[quote author=tosh_acer]Askology. Maa bimi. LOL. Cable stayed indeed.[/quote]Hahahahahahahahahahahahahahahahahahahhahahaha! |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 7:30pm On Apr 30, 2013 |
[quote author=tosh_acer]No be person build Third Mainland Bridge? No be person build the two Ikeja bridges? (Mike Akhigbe). Which one dem wan kill us for say person build bridge?[/quote]How is celebrating a good thing "killing you"?
There was a commissioning ceremony when Shagari completed the first phase of Third Mainland Bridge, even though he didn't finish the whole bridge. There was another commissioning ceremony when Babangida finished the bridge (remember the image of Rasaki dancing to Sir Shina Peters' music on the bridge?). In fact, there was a party on Third Mainland Bridge! How is that killing you?
What is wrong with building the first cable stayed bridge in West Africa? |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 6:50pm On Apr 30, 2013 |
eaglechild: Don't be senseless A ship is not a box of sweets. A vessel like that is capable of smuggling contraband items including arms etc, so for you to label it private property and then deem it fit to come and go as it pleases is ridiculous! Whenever it has to do with Lagos state you become blind to reality. Eko oni baje my azz. Who is in charge of monitoring for illegal arms, contraband, etc? |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 6:43pm On Apr 30, 2013 |
See running away!
1) All hotels in Nigeria are required to register with the NTDC (that is the federal regulation).
2) Stop running away. If the yacht is not on the Lagos Lagoon, Five Cowry Creek, Badagry Creek, Porto Novo Creek or Lekki Lagoon, how is it Lagos State's business to know where it is? All Lagos State is concerned about is that it is not illegally carrying out hotel business in Lagos. If it is not in Lagos, how is it the state government's business to know where it is or if it has left Nigeria?
You still haven't answered my questions; who is in charge of those agencies I listed (the agencies charged with the responsibility of monitoring what enters or leaves Nigerian waters) ? |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 6:38pm On Apr 30, 2013 |
debosky: No one can make a definitive statement about the bridge, however it is very unlikely that the cable supports will be merely for 'fancy'. Based on the video provided on youtube, you have two bridge sections - the full span approach bridge, and the 'full' cable stay (or stayed) bridge supported by the pylon.
@ The Golden Gate bridge is a suspension bridge, which is different from a cable stayed bridge. The spans used in a suspension bridge are much greater than those for a cable stay bridge, reflected by the shorter span for the Ikoyi bridge. They may appear the same to a layman, but are very different.
The bridges you should be comparing to are the likes of the Alex Fraser Bridge in Canada https://upload.wikimedia.org/wikipedia/commons/thumb/d/d4/AlexFraserBridge.jpg/800px-AlexFraserBridge.jpg or the Geoga Bridge in Korea https://upload.wikimedia.org/wikipedia/commons/thumb/e/e4/GeogaBridgeConstructing.jpg/800px-GeogaBridgeConstructing.jpg
While the bridge sections close to the pylon will be supported by the pylon (i.e. cantilevered), sections further away are supported by the cables. There is no bridge design without some redundancy, and the cables are likely not supporting the entire bridge length (part pylon, part cables).
If, by calling it 'fancy', you mean that this particular bridge design was selected for its aesthetic qualities, then you may be correct. However, the cables are an essential (not aesthetic/fancy) element of a cable stayed bridge. |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 6:33pm On Apr 30, 2013 |
Now, I've repeatedly answered your questions, can you please answer even one of my questions? |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 6:18pm On Apr 30, 2013 |
eaglechild: Your answer is wrong. It is the Lagos state tourism board. Another question Who is responsible for the taxing of the hotels in Lagos state? [size=14pt]Hotels & Tourism Licensing and other Regulatory Regimes in Nigeria[/size]
.
Thursday, 03 May 2012 12:40 BusinessDay Staff
.
The global financial crises in the last few years, the necessity to diversify the Nigerian economy away from oil, and improvements in the purchasing power of the Nigerian middle class, among other factors, have encouraged increased private investments in the leisure, hospitality and tourism industries in Nigeria.
A proper understanding of the various federal, state and local government licensing and regulatory regimes in the Hotels, Hospitality and Tourism markets in Nigeria is critical to the execution and substance of a viable business plan in any of these sectors. This Legal Alert is our contribution to your achieving this objective.
[b]Federal Hotel & Tourism Regulation
At the federal tier of government, the apex regulatory authority is the Nigerian Tourism Development Corporation (“NTDC”) which is established by law to register, classify and grade all hospitality and tourism establishments, travel agencies and tour operators in Nigeria.
Every Owner of every hospitality and tourism establishment in Nigeria is therefore mandatorily required to register its business with NTDC within sixty (60) days of its commencement of operations. Every certificate of registration issued by NTDC expires on the thirty-first (31st) day of December in the year of the issue of such a certificate; with renewals required on a year to year basis upon the payment of such renewal fees as may be prescribed by NTDC.
The Owner of every registered hospitality or tourism establishment must display in a prominent place, at its business premises, its NTDC certificate of registration indicating the name of the establishment, its classification and the grading status of the tourism and or hospitality establishment.
There are fines and criminal penalties for individual owners and corporate bodies who fail to register their hotels, tourism and hospitality establishments with NTDC.[/b]
Lagos State Hotel and Tourism Licensing Law (as amended)
For operators of Hotels, Tourism and Events establishments in Lagos State, attention is brought to the Lagos State Hotel Licensing Law as amended in 2010 (“LSHLL”). This Law regulates the licensing of Hotels and other Tourism Establishments in Lagos State.
It is an offence under the LSHLL for an operator of a Hotel or other Tourism Establishment to carry on any of these kinds of businesses in Lagos State without a licence duly issued by the Lagos State Hotel Licensing Authority (“LSHLA”). The penalties for non-registration include fines and terms of imprisonment.
Like the NTDC Act, the Lagos State Hotel Licensing Law (as amended) also requires all operators of Hotels and Tourism Establishments in Lagos State to display in prominent sections of their Hotels their LSHLA license.
Grounds for Objection to Hotel License
The Lagos State Hotel Licensing Law (as amended) introduced among other things an objection procedure to the granting of, renewal and transfer of any license issued by the LSHLA to a Hotel or Tourism Establishment operator.
Grounds for objecting to a LSHLA license include (a) closeness to places of religious worship, schools or a hospital; (b) the use of the premises where the establishment carries on business as a brothel; (c) the population density of the area where the Hotel or Tourism Establishment is located or intended to be located; (d) the operator of such an establishment is found to be a person of bad repute or a tax defaulter or a convicted person under the LSHLL; or (e) the premises is unsanitary or will be a nuisance to the neighbourhood where it is situated.
Lagos State Hotel Proprietors Law
There is also in Lagos State a Hotel Proprietors Law which regulates the rights, duties and liabilities of all Hotel Proprietors to the customers who patronise the services offered in Hotels in Lagos State.
Duty of Care
Under the Hotel Proprietors Law, it is the duty of a Hotel Proprietor in Lagos State to take reasonable care of the safety of its customers such that each customer is not injured by the negligence or omission of the Hotel Proprietor, its staff and agents.
Extent of Liability
Where a Hotel Proprietor is found to be liable for any loss or damage to the property of a customer brought into its Hotel, such a Hotel Proprietor’s liability is limited to N200 (Two Hundred Naira) in respect of any one article or N2,000 (Two Thousand Naira) for the aggregate of all the customer’s items lost or damaged.
A Hotel Proprietor is however not liable for motor cars or vehicles that get missing while parked within the premises of the Hotel except if it is established that a independent and separate contract indemnifying the customer against the loss of his motor car or vehicle was entered into with the customer.
Every Hotel Proprietor is mandatorily required to have a notice exhibited conspicuously at the entrance or reception area of its Hotel, and also in the sleeping rooms, intimidating customers of the Hotel that the Hotel Proprietor’s liability is limited to N200 (Two Hundred Naira) in respect of any one article or N2,000 (Two Thousand Naira) for the aggregate of all the customer’s items lost or damaged while a fee paying Guest at the Hotel.
Hotel Proprietor’s Lien
The Lagos State Hotel Proprietor’s Law re-establishes the age-long legal principle that a Hotel has a legal right of lien to detain any of its customer’s property where the customer does not settle his or her Hotel bill, for services the customer enjoyed while at the Hotel. This right of lien does not however apply to the apparels worn by the customer at the time the Hotel Proprietor exercises its right of lien.
The Hotel Proprietor further has the right to dispose of the detained property if after twelve (12) weeks of an advertised public auction, the customer continues to fail to settle his or her Hotel bill.
Local Governments’ Permits and Licenses
There are other various Permits and Licenses which a Operator of a Hotel must also apply for from the Local Government Authority in the area where its carries on business; and ensure the renewal of these permits and licenses at all times while carrying on business.
Some of the Local Government Permits and Licenses applicable to Hotel operations in Nigeria, with minor variations from one State to another, include permits for food, liquor license, radio and television license, fire and safety permit, fumigation, sewage and food handlers’ licenses, Tenement Rate or Land Use Charge on the property where the Hotel carries on business, ETC.
HOSPITALITY & TOURISM TAX LAWS
Companies Income Tax
As most Hotels, Hospitality, Tourism and other leisure establishments are incorporated limited liability companies, they are required to pay thirty per cent (30%) of their annual profits as companies’ income tax and two per cent (2%) as education tax at the end of each trading or financial year.
Related to the above provisions is the requirement to file annual returns with accompanying audited accounts at the end of each financial year, at the Corporate Affairs Commission.
Personal Income Tax
All Hotels, Hospitality and other leisure establishments are further required to ensure that they deduct the applicable personal income tax from their employee’s wages and remit these PAYEE taxes to the State Inland Revenue Service where they carry on business. There are fines and other penalties for any defaults.
Value Added Tax
Value Added Tax in Nigeria is a federal legislation that charges a five per cent (5%) tax on all goods and services provided in Nigeria.
Humanitarian goods and services are however exempted from charge to this tax by the Value Added Tax Act (as amended).
All persons including all Hotels, Hospitality, Tourism and other leisure establishments are required to include five per cent (5%) value added tax on all invoices that they issue to their customers. They are also required to file monthly VAT returns and remit the excess VAT where the output VAT exceeds the input VAT.
There are punitive penalties for any infringement of the provisions of the Value Added Tax Act (as amended).
Lagos State Consumption Tax Law
There is in Lagos State a consumption tax law which is very similar to the federal law on consumption tax, i.e. VAT. The Lagos State Law is known as the Lagos State Hotel Occupancy and Restaurant Consumption Law (as amended).
The Lagos State Hotel Occupancy and Restaurant Consumption Law (as amended) imposes a five per cent (5%) consumption tax on any customer who pays for the use of any facility, goods or services in any Hotel, Hotel facility, Restaurant or Events Centre in Lagos State.
The 5% Lagos State Consumption Tax however excludes from charge the already charged 5% federal Valued Added Tax and the traditional service charge invoiced in most entertainment and tourism establishments. There are fines, interest charges and other penalties for non-collection and non-remittance of all Lagos State Consumption Tax in Lagos State.
Edo State Hotels, Events Centres and Restaurants Consumption Tax Law 2011
There is in Edo State, which is a Southern State in Nigeria, a Hotels and Events Centres Occupancy and Restaurants Consumption Law which imposes a 5% (five per cent) tax on the total invoice issued to a customer for all the consumable goods and for all the services rendered in all Hotels, Restaurants, Events Centres and other similar establishments in Edo State.
The consumption tax collected is required to be remitted to the Edo State Board of Inland Revenue. All Proprietors of the applicable Hotels and other leisure and entertainment establishments in Edo State are required to register their establishments with this Board of Inland Revenue, within sixty days (60) of their commencement of business, for the purpose of compliance with the provisions of this Law.
All consumption tax collected under this Law are required to be remitted to the Edo State Board of Inland Revenue on or before the 7th day of the following month of the collection.
Failure to register for the collection of this consumption tax, or to file monthly returns or to remit the consumption tax collected attracts penalties, fines and terms of imprisonment which could be imposed on the principal officers of the establishment if found guilty of committing any of these offences.
The Pension Reform Act (as amended)
The Pension Reform Act (as amended) requires all employers and employees, whether engaged in the public or private sectors of the Nigerian economy, to contribute a minimum of seven and a half per cent by the employer, and another minimum of seven and a half per cent by the employee, of the employee’s monthly emolument towards the employee’s mandatory pension scheme and plan.
There are penalties for breaching the various statutory provisions of the Pension Reform Act (as amended).
The Employee’s Compensation Act 2010 The Employee’s Compensation Act 2010, which repealed the Workmen Compensation Act, requires every employer, whether in the private or in the public sector of the Nigerian economy, to contribute to the Employees’ Compensation Fund, which is managed by the National Social Insurance Trust Fund (“NSITF”), a compulsory employees’ compensation contribution of one per cent of the employer’s total monthly payroll.
There are fines and penalties for any breach of the provisions of the Employee’s Compensation Act 2010.
Tourism and Hospitality Regulatory Disputes in Nigeria
The constitutionality of the concurrently existing Federal and State legislations on the registration of Tourism, Hotels and others Hospitality Establishments, especially in Lagos State, remains unresolved either by litigation or by legislative amendments to the existing laws.
The Contention of Lagos State Government
It is the contention of the Lagos State Government that the regulation of Hotels and other Tourism establishments is a residual matter to which the Federal Government of Nigeria has no constitutional authority to legislate or pass laws. Lagos State further contends that the only reference to tourism in the exclusive legislative list of the 1999 Constitution of the Federal Republic of Nigeria (as amended) is in item 60(d) which relates “to regulate tourist traffic” and the intention here is to control immigration and monitor border formalities which later national security function is the exclusive responsibility of the Federal Government.
Based on the above assertion, the Lagos State Government contends that the only valid legislation that regulates the licensing of Hotels and other tourism or hospitality establishments operating in Lagos State is the Lagos State Hotel Licensing Law as amended in 2010.
Response of NTDC?
Neither the Federal Government nor NTDC have responded to the above advertised position of the Lagos State Government thereby placing the operators and customers of Hotels and other Tourism Establishments in Lagos State in a double registration and taxation position, which position will only increase the cost of doing business in Lagos State.
Without holding brief for the Federal Government of Nigeria or for NTDC, the latter’s reliance on item 68 of the exclusive legislative list in the 1999 Constitution (as amended) which provides that any matter incidental to or supplementary to any matter in the exclusive legislative list will be construed to be on the exclusive legislative list, is an interpretation that is too wide and could not have being intended by the makers of this 1999 Constitution (as amended).
Conclusion
Until otherwise determined by a competent Court or by Constitutional amendment, it is our opinion that based on the existing 1999 Constitution (as amended), the Nigeria Tourism Development Corporation Act is null and void when it comes to the regulation of Hotels and other Tourism Establishments in Lagos State.
It would however be foolhardy for any operator of a Hotel or other Tourism Establishment operating in Lagos State to ignore registration with either NTDC or with the Lagos State Hotel Licensing Authority in the light of the cost-benefit of double compliance far outweighing non-compliance pending amendment to the existing laws.
In the nearest future, it is expected that the Federal and State Governments in Nigeria will harmonise all tourism and other hospitality legislations in Nigeria to ensure that investments in this industry are not inhibited by double taxation and resulting high costs of doing business in Nigeria.
Capacity building and enlightenment in the hospitality and tourism industry in Nigeria, with the fines and other penalties for non-compliance with current regulations, are behind those of countries with less tourism and hospitality potentials like Nigeria has. Private sector owners will do well to self-regulate this industry for maximum returns on their investments. http://www.businessdayonline.com/NG/index.php/law/cover/37033-hotels-a-tourism-licensing-and-other-regulatory-regimes-in-nigeria |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 6:16pm On Apr 30, 2013 |
eaglechild: Your answer is wrong. It is the Lagos state tourism board. Another question Who is responsible for the taxing of the hotels in Lagos state? [size=14pt]Hotels & Tourism Licensing and other Regulatory Regimes in Nigeria[/size]
.
Thursday, 03 May 2012 12:40 BusinessDay Staff
.
The global financial crises in the last few years, the necessity to diversify the Nigerian economy away from oil, and improvements in the purchasing power of the Nigerian middle class, among other factors, have encouraged increased private investments in the leisure, hospitality and tourism industries in Nigeria.
A proper understanding of the various federal, state and local government licensing and regulatory regimes in the Hotels, Hospitality and Tourism markets in Nigeria is critical to the execution and substance of a viable business plan in any of these sectors. This Legal Alert is our contribution to your achieving this objective.
[b]Federal Hotel & Tourism Regulation
At the federal tier of government, the apex regulatory authority is the Nigerian Tourism Development Corporation (“NTDC”) which is established by law to register, classify and grade all hospitality and tourism establishments, travel agencies and tour operators in Nigeria.
Every Owner of every hospitality and tourism establishment in Nigeria is therefore mandatorily required to register its business with NTDC within sixty (60) days of its commencement of operations. Every certificate of registration issued by NTDC expires on the thirty-first (31st) day of December in the year of the issue of such a certificate; with renewals required on a year to year basis upon the payment of such renewal fees as may be prescribed by NTDC.
The Owner of every registered hospitality or tourism establishment must display in a prominent place, at its business premises, its NTDC certificate of registration indicating the name of the establishment, its classification and the grading status of the tourism and or hospitality establishment.
There are fines and criminal penalties for individual owners and corporate bodies who fail to register their hotels, tourism and hospitality establishments with NTDC.[/b]
Lagos State Hotel and Tourism Licensing Law (as amended)
For operators of Hotels, Tourism and Events establishments in Lagos State, attention is brought to the Lagos State Hotel Licensing Law as amended in 2010 (“LSHLL”). This Law regulates the licensing of Hotels and other Tourism Establishments in Lagos State.
It is an offence under the LSHLL for an operator of a Hotel or other Tourism Establishment to carry on any of these kinds of businesses in Lagos State without a licence duly issued by the Lagos State Hotel Licensing Authority (“LSHLA”). The penalties for non-registration include fines and terms of imprisonment.
Like the NTDC Act, the Lagos State Hotel Licensing Law (as amended) also requires all operators of Hotels and Tourism Establishments in Lagos State to display in prominent sections of their Hotels their LSHLA license.
Grounds for Objection to Hotel License
The Lagos State Hotel Licensing Law (as amended) introduced among other things an objection procedure to the granting of, renewal and transfer of any license issued by the LSHLA to a Hotel or Tourism Establishment operator.
Grounds for objecting to a LSHLA license include (a) closeness to places of religious worship, schools or a hospital; (b) the use of the premises where the establishment carries on business as a brothel; (c) the population density of the area where the Hotel or Tourism Establishment is located or intended to be located; (d) the operator of such an establishment is found to be a person of bad repute or a tax defaulter or a convicted person under the LSHLL; or (e) the premises is unsanitary or will be a nuisance to the neighbourhood where it is situated.
Lagos State Hotel Proprietors Law
There is also in Lagos State a Hotel Proprietors Law which regulates the rights, duties and liabilities of all Hotel Proprietors to the customers who patronise the services offered in Hotels in Lagos State.
Duty of Care
Under the Hotel Proprietors Law, it is the duty of a Hotel Proprietor in Lagos State to take reasonable care of the safety of its customers such that each customer is not injured by the negligence or omission of the Hotel Proprietor, its staff and agents.
Extent of Liability
Where a Hotel Proprietor is found to be liable for any loss or damage to the property of a customer brought into its Hotel, such a Hotel Proprietor’s liability is limited to N200 (Two Hundred Naira) in respect of any one article or N2,000 (Two Thousand Naira) for the aggregate of all the customer’s items lost or damaged.
A Hotel Proprietor is however not liable for motor cars or vehicles that get missing while parked within the premises of the Hotel except if it is established that a independent and separate contract indemnifying the customer against the loss of his motor car or vehicle was entered into with the customer.
Every Hotel Proprietor is mandatorily required to have a notice exhibited conspicuously at the entrance or reception area of its Hotel, and also in the sleeping rooms, intimidating customers of the Hotel that the Hotel Proprietor’s liability is limited to N200 (Two Hundred Naira) in respect of any one article or N2,000 (Two Thousand Naira) for the aggregate of all the customer’s items lost or damaged while a fee paying Guest at the Hotel.
Hotel Proprietor’s Lien
The Lagos State Hotel Proprietor’s Law re-establishes the age-long legal principle that a Hotel has a legal right of lien to detain any of its customer’s property where the customer does not settle his or her Hotel bill, for services the customer enjoyed while at the Hotel. This right of lien does not however apply to the apparels worn by the customer at the time the Hotel Proprietor exercises its right of lien.
The Hotel Proprietor further has the right to dispose of the detained property if after twelve (12) weeks of an advertised public auction, the customer continues to fail to settle his or her Hotel bill.
Local Governments’ Permits and Licenses
There are other various Permits and Licenses which a Operator of a Hotel must also apply for from the Local Government Authority in the area where its carries on business; and ensure the renewal of these permits and licenses at all times while carrying on business.
Some of the Local Government Permits and Licenses applicable to Hotel operations in Nigeria, with minor variations from one State to another, include permits for food, liquor license, radio and television license, fire and safety permit, fumigation, sewage and food handlers’ licenses, Tenement Rate or Land Use Charge on the property where the Hotel carries on business, ETC.
HOSPITALITY & TOURISM TAX LAWS
Companies Income Tax
As most Hotels, Hospitality, Tourism and other leisure establishments are incorporated limited liability companies, they are required to pay thirty per cent (30%) of their annual profits as companies’ income tax and two per cent (2%) as education tax at the end of each trading or financial year.
Related to the above provisions is the requirement to file annual returns with accompanying audited accounts at the end of each financial year, at the Corporate Affairs Commission.
Personal Income Tax
All Hotels, Hospitality and other leisure establishments are further required to ensure that they deduct the applicable personal income tax from their employee’s wages and remit these PAYEE taxes to the State Inland Revenue Service where they carry on business. There are fines and other penalties for any defaults.
Value Added Tax
Value Added Tax in Nigeria is a federal legislation that charges a five per cent (5%) tax on all goods and services provided in Nigeria.
Humanitarian goods and services are however exempted from charge to this tax by the Value Added Tax Act (as amended).
All persons including all Hotels, Hospitality, Tourism and other leisure establishments are required to include five per cent (5%) value added tax on all invoices that they issue to their customers. They are also required to file monthly VAT returns and remit the excess VAT where the output VAT exceeds the input VAT.
There are punitive penalties for any infringement of the provisions of the Value Added Tax Act (as amended).
Lagos State Consumption Tax Law
There is in Lagos State a consumption tax law which is very similar to the federal law on consumption tax, i.e. VAT. The Lagos State Law is known as the Lagos State Hotel Occupancy and Restaurant Consumption Law (as amended).
The Lagos State Hotel Occupancy and Restaurant Consumption Law (as amended) imposes a five per cent (5%) consumption tax on any customer who pays for the use of any facility, goods or services in any Hotel, Hotel facility, Restaurant or Events Centre in Lagos State.
The 5% Lagos State Consumption Tax however excludes from charge the already charged 5% federal Valued Added Tax and the traditional service charge invoiced in most entertainment and tourism establishments. There are fines, interest charges and other penalties for non-collection and non-remittance of all Lagos State Consumption Tax in Lagos State.
Edo State Hotels, Events Centres and Restaurants Consumption Tax Law 2011
There is in Edo State, which is a Southern State in Nigeria, a Hotels and Events Centres Occupancy and Restaurants Consumption Law which imposes a 5% (five per cent) tax on the total invoice issued to a customer for all the consumable goods and for all the services rendered in all Hotels, Restaurants, Events Centres and other similar establishments in Edo State.
The consumption tax collected is required to be remitted to the Edo State Board of Inland Revenue. All Proprietors of the applicable Hotels and other leisure and entertainment establishments in Edo State are required to register their establishments with this Board of Inland Revenue, within sixty days (60) of their commencement of business, for the purpose of compliance with the provisions of this Law.
All consumption tax collected under this Law are required to be remitted to the Edo State Board of Inland Revenue on or before the 7th day of the following month of the collection.
Failure to register for the collection of this consumption tax, or to file monthly returns or to remit the consumption tax collected attracts penalties, fines and terms of imprisonment which could be imposed on the principal officers of the establishment if found guilty of committing any of these offences.
The Pension Reform Act (as amended)
The Pension Reform Act (as amended) requires all employers and employees, whether engaged in the public or private sectors of the Nigerian economy, to contribute a minimum of seven and a half per cent by the employer, and another minimum of seven and a half per cent by the employee, of the employee’s monthly emolument towards the employee’s mandatory pension scheme and plan.
There are penalties for breaching the various statutory provisions of the Pension Reform Act (as amended).
The Employee’s Compensation Act 2010 The Employee’s Compensation Act 2010, which repealed the Workmen Compensation Act, requires every employer, whether in the private or in the public sector of the Nigerian economy, to contribute to the Employees’ Compensation Fund, which is managed by the National Social Insurance Trust Fund (“NSITF”), a compulsory employees’ compensation contribution of one per cent of the employer’s total monthly payroll.
There are fines and penalties for any breach of the provisions of the Employee’s Compensation Act 2010.
Tourism and Hospitality Regulatory Disputes in Nigeria
The constitutionality of the concurrently existing Federal and State legislations on the registration of Tourism, Hotels and others Hospitality Establishments, especially in Lagos State, remains unresolved either by litigation or by legislative amendments to the existing laws.
The Contention of Lagos State Government
It is the contention of the Lagos State Government that the regulation of Hotels and other Tourism establishments is a residual matter to which the Federal Government of Nigeria has no constitutional authority to legislate or pass laws. Lagos State further contends that the only reference to tourism in the exclusive legislative list of the 1999 Constitution of the Federal Republic of Nigeria (as amended) is in item 60(d) which relates “to regulate tourist traffic” and the intention here is to control immigration and monitor border formalities which later national security function is the exclusive responsibility of the Federal Government.
Based on the above assertion, the Lagos State Government contends that the only valid legislation that regulates the licensing of Hotels and other tourism or hospitality establishments operating in Lagos State is the Lagos State Hotel Licensing Law as amended in 2010.
Response of NTDC?
Neither the Federal Government nor NTDC have responded to the above advertised position of the Lagos State Government thereby placing the operators and customers of Hotels and other Tourism Establishments in Lagos State in a double registration and taxation position, which position will only increase the cost of doing business in Lagos State.
Without holding brief for the Federal Government of Nigeria or for NTDC, the latter’s reliance on item 68 of the exclusive legislative list in the 1999 Constitution (as amended) which provides that any matter incidental to or supplementary to any matter in the exclusive legislative list will be construed to be on the exclusive legislative list, is an interpretation that is too wide and could not have being intended by the makers of this 1999 Constitution (as amended).
Conclusion
Until otherwise determined by a competent Court or by Constitutional amendment, it is our opinion that based on the existing 1999 Constitution (as amended), the Nigeria Tourism Development Corporation Act is null and void when it comes to the regulation of Hotels and other Tourism Establishments in Lagos State.
It would however be foolhardy for any operator of a Hotel or other Tourism Establishment operating in Lagos State to ignore registration with either NTDC or with the Lagos State Hotel Licensing Authority in the light of the cost-benefit of double compliance far outweighing non-compliance pending amendment to the existing laws.
In the nearest future, it is expected that the Federal and State Governments in Nigeria will harmonise all tourism and other hospitality legislations in Nigeria to ensure that investments in this industry are not inhibited by double taxation and resulting high costs of doing business in Nigeria.
Capacity building and enlightenment in the hospitality and tourism industry in Nigeria, with the fines and other penalties for non-compliance with current regulations, are behind those of countries with less tourism and hospitality potentials like Nigeria has. Private sector owners will do well to self-regulate this industry for maximum returns on their investments. http://www.businessdayonline.com/NG/index.php/law/cover/37033-hotels-a-tourism-licensing-and-other-regulatory-regimes-in-nigeria |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 6:04pm On Apr 30, 2013 |
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Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 6:02pm On Apr 30, 2013 |
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Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 5:59pm On Apr 30, 2013 |
Where is the man who invented grammar? I don't want to quote his post (I wish he was here to comment on this thread). |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 5:39pm On Apr 30, 2013 |
You still haven't answered my questions.
Now, if what you meant to ask is who issues hotels licenses to operate, then the. Answer is the Nigerian Tourism Development Corporation (NTDC). However, state and local governments also issue permits.
I have already stated on this thread that the Lagos State Government issued permits to the investors and that when ann argument arose amongst the investors, the Lagos State Government revoked the permits and wanted to tow the vessel out of Lagos. However, the investors got a court order which restrained the Lagos State Government from towing it out of Lagos. |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 5:32pm On Apr 30, 2013 |
eaglechild: Question
Who gives the go ahead for Hotel construction in Lagos state? Was the hotel constructed in the state  |
Nairaland General › Re: Iyawo Nylon Bag Gist Thread. by naptu2(op): 5:30pm On Apr 30, 2013*. Modified: 8:36pm On Apr 30, 2013 |
firestar: (Drums fingers...) Oops! Where's my manners? I forgot to welcome my friend. Welcome. Grab a seat, relax and rest your feet. |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 5:13pm On Apr 30, 2013 |
eaglechild: Don't be senseless A ship is not a box of sweets. A vessel like that is capable of smuggling contraband items including arms etc, so for you to label it private property and then deem it fit to come and go as it pleases is ridiculous! Whenever it has to do with Lagos state you become blind to reality. Eko oni baje my azz. A few questions: 1) Is the Lagos State Government in charge of the Nigerian Customs Service? 2) Is the Lagos State Government in charge of the Nigerian Navy? 3) Is the Lagos State Government in charge of NIMASA? 4) Is the Lagos State Government in charge of NAFDAC, NDLEA and other such agencies? 5) How are you even sure that the vessel has left Nigerian waters? |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 5:07pm On Apr 30, 2013 |
I've been trying to resist the temptation to repeat posts, but I guess I have to give in to it. [size=14pt]Lagos to name concessionaire for Lekki-Ikoyi Bridge soon[/size]
Tuesday, 15 January 2013 08:23 JOSHUA BASSEY
Lagos State government is presently working on the appointment of a concessionaire that will be saddled with the responsibility of managing and collecting tolls on the beautifully designed cable-suspended Lekki-Ikoyi Bridge, BusinessDay has been told.
Plans for official opening of the bridge in November 2012 were stepped down owing to issues bordering on the preferred concessionaire to manage it. But a senior official of the state Ministry of Works and Infrastructure told BusinessDay on Monday that this is being resolved as the government is at the point of naming the concessionaire.
Technical details of the cable-suspended bridge said to be the first of its kind in West Africa as obtained by BusinessDay are as follows: total length, 1.358km; height of pylon, 87m from water level; navigational requirement clearance average of 9m above high water level; width of 16m across (8m on both sides); walkway – 4m across (2m on both sides); road works- Ikoyi end, 338.7m while Lekki end is 311.5m.
The official, who spoke anonymously, also said the amount to be paid as toll per vehicle plying the cable-suspended bridge will be arrived at together with the concessionaire, but ruled out the rumour that government was planning to impose a higher sum as toll.
On when it will be officially opened to the public, the official said “that is the exclusive prerogative of His Excellency, the governor. But what is certain now is that work has been completed, and the bridge is ready for handing over as soon as the concessionaire is appointed.”
It is expected that the link bridge will not only further enhance the value of property around the area, but the residents of highbrow Ikoyi, Lekki and adjourning Victoria Island will heave a sigh of relief from daily traffic challenge they face trying to connect either Ikoyi or Lekki through Falomo Bridge, Alfred Rewane Road or Lekki-Epe Road. The bridge will also reduce the current pressure on Lekki-Eti-Osa expressway. http://www.businessdayonline.com/NG/index.php/news/latest/50230-lagos-to-name-concessionaire-for-lekki-ikoyi-bridge-soon |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 2:53pm On Apr 30, 2013 |
Private investors decide to run a yacht hotel business. They get a loan from Diamond Bank and a license from the government. Along the way, the investors had a disagreement and sued themselves. Diamond Bank also sued the investors because it wanted its money back. The state government decided to tow the yacht out of Lagos because it was an eyesore. The investors sued the state government and got an order from the court to prevent the state government from towing it out of Lagos.
One day, some people came and towed the yacht away. Who towed it away? Do they owe anybody an explanation? |
Politics › Re: Controversial N4.5billion Yatch Hotel Disappears From Lagos. by naptu2: 2:47pm On Apr 30, 2013 |
wellmax: Its a private property, the owner doesn't owe anybody an explanation of its whereabouts. God bless you |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 12:54pm On Apr 30, 2013 |
yuzedo: Naptu2 is a god, no doubt!  Where have you been? I've been searching all over for you. I need info from you. In 2009/2010 I heard that this bridge would take off from Admiralty Road and terminate on Banana Island (linking Third Mainland Bridge through Osborne and Gerard Road). However, some months later, I heard that people like you, Dantata and the American ambassador protested against the move. I heard that you didn't want we commoners clogging up your roads. Lo and behold, I discovered that the route of the bridge was changed and it finally terminated on Alexander. Is this true and how did you accomplish this? |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 12:42pm On Apr 30, 2013 |
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Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 12:34pm On Apr 30, 2013 |
Paentera: This guy ehn, I too dey gbadun your posts - always educating, reasonable, thoughtful and calm - no abusive words, no tribal rants, just dishing out knowledge. Wa sere o jare. Thank you. |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 12:33pm On Apr 30, 2013 |
ebosed: FASHOLA AND TINUBU ARE GOOD MEN NO DOUBT. BUT CAN I ASK SOME QUESTIONS?
1. WHY WAS THE BRIDGE BUILT BEHIND ORIENTAL HOTEL?
2. WHY WAS THE BRIDGE BUILT TO LINK TINUBU HOUSE ON BURDILONE ROAD? (NOTE NOT ALEXANDER ROAD)
3. WAS THIS PROJECT MORE IMPORTANT TO THE MASSES THAN THE 4TH MAINLAND BRIDE?
4. WAS IS NOT OUR TAX PAYER MONEY THAT WAS USED TO BUILD THIS BRIDGE? 17BILLIONS IGR AND WE STILL PAY TO PLY THE ROAD?
EKO ONI BAJE OOOO. The bridge is no where near Oriental Hotel and it does not terminate at Bourdillon. Check the satellite picture that I posted (now I'm beginning to sound like Musiwa). The bridge links Admiralty Way, Lekki Phase 1 with Alexander Avenue Ikoyi. (Scratching my head) there's no bridge behind Oriental Hotel (what's behind Oriental is Five Cowry Creek). Maybe you are thinking of the Five Cowry (Falomo) Bridge ramp, but that's not behind Oriental. |
Nairaland General › Re: Iyawo Nylon Bag Gist Thread. by naptu2(op): 12:18pm On Apr 30, 2013 |
Ishilove: mwaaaaaah!!  Mwaaaaaaah *big hug*. |
Nairaland General › Re: Iyawo Nylon Bag Gist Thread. by naptu2(op): 12:06pm On Apr 30, 2013 |
[quote author=nu-well]Viewing this topic: nu-well(m), naptu2
Mr Naptu, thanks for opening up the thread. But please, since you seem to have the most insight into Ishi's whereabouts than most, what is she up to? Traffic is diminishing on this very inspiring thread (it seems).[/quote]Sorry, just seeing this. She has been overworked lately, but a holiday is approaching. Expect a bumper update. |
Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 9:27am On Apr 30, 2013 |
esere826: If the bridge is a private property, then tolling is great and folks shld pay big time If its a government road, then before tolling, all documents (including detailed financials) relating to the project should be made available to the public for scrutiny I'm sure Eko-Ile will provide you the web address where you can get that info (he provided it on one of the other threads). Negro-Ntns has also given more info that I will investigate tomorrow (I.e the customer awareness handout). Got to run. |
Politics › Re: Lagos Sued For Proposed N500 Toll On Lekki-Ikoyi Bridge by naptu2(op): 9:24am On Apr 30, 2013 |
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Politics › Re: Governor Fashola Builds First Suspension Bridge In Nigeria by naptu2: 9:21am On Apr 30, 2013 |
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