拉各斯现在迫使第三方支付纳税人逾期未交的税款,从2026年1月21日开始。 Lagos now forces third parties to pay taxpayers' overdue taxes, starting Jan. 21, 2026.

拉各斯州根据《尼日利亚2025年税务管理法》启动了一项新的税收执行规则,允许其税务机构LIRS迫使银行、雇主、租户和其他第三方代表违约纳税人直接向政府缴纳未缴纳的税款。 Lagos State has activated a new tax enforcement rule under Nigeria’s 2025 Tax Administration Act, allowing its tax agency, LIRS, to compel banks, employers, tenants, and other third parties to pay unpaid taxes directly to the government on behalf of defaulting taxpayers. 这项措施自2026年1月21日起生效,使利比里亚国内税收局能够发布替代通知,要求第三方通过电子税务平台汇出所欠税款——包括个人收入、资本收益和预扣税款。 The measure, effective January 21, 2026, enables LIRS to issue substitution notices requiring third parties to remit owed taxes—including personal income, capital gains, and withholding taxes—via the e-Tax platform. 不遵守可能导致处罚、利息或起诉。 Non-compliance may result in penalties, interest, or prosecution. 金融机构必须报告纳税人余额和确认遵守情况,而纳税人在30天内可对评估提出质疑。 Financial institutions must report taxpayer balances and confirm compliance, while taxpayers can challenge assessments within 30 days. 这一行动旨在增加税收和确保遵守规定。 The move aims to boost tax collection and ensure compliance.