The primary objective of Ipay-Tax is to bring as many people as possible into the tax net irrespective of their income level. The minimum wage assumption is just the base line income used in computing what should be payable by those people currently outside the tax net. This is also in consonance with the Presumptive Tax Regulation 2015 derivable from Section 36(6) of Personal Income Tax (Amendment) Act 2011. According to Nigeria Presumptive Tax Regulation 2015 the least amount payable is N2500

We rely on information provided by subscribers at the point SIM Card registration with respective Telcos

The primary objective of Ipay-Tax is to bring as many people as possible into the tax net irrespective of their income level. The minimum wage assumption is just the base line income used in computing what should be payable by those people currently outside the tax net. This is also in consonance with the Presumptive Tax Regulation 2015 derivable from Section 36(6) of Personal Income Tax (Amendment) Act 2011. According to Nigeria Presumptive Tax Regulation 2015 the least amount payable is N2500

The deduction will be daily while those that on voluntary sign up can be daily and/or periodic

There will be a mediation center where acclaimed unemployed subscribers will be directed to for interview and profiling where documents such as bank statements, LASRAA Card (where possible) shall be obtained to prove their status.

Through sensitization of the public and collaboration with Trade Unions, Labour Unions, Civil Society Organizations, Consumer Protection Commission.

(A) Litigation against Telcos with respect to confidentiality of information With respect to potential litigation against Telcos in respect of confidentiality of information, we shall be relying first and foremost on one of the Telcos (MTN) Privacy Policy on information which is stated hereunder. Home » Privacy Policy Privacy Policy www.mtnonline.com Disclosure of Your Personal Information As a part of providing you with our Products and/or Services and the management and/or operation of the same, we may be required or need to disclose information about you to the following third parties: law enforcement agencies government agencies companies and/or organizations that act as our agents, contractors, service providers and/or professional advisers companies and/or organizations that assist us in processing and/or otherwise fulfilling transactions and providing you with Products and/or Services that you have requested or subscribed for our business associates and other parties for purposes that are related to the purpose of collecting and using your personal information other parties in respect of whom you have given your express or implied consent Subject at all times to any laws (including regulations, guidelines and/or obligations) applicable to MTNN. b) Litigation against government Reliance on power of distrian as enunciated in Section 29 of Personal Income Tax (Amendment) Act 2011

We shall rely on live data from LIRS and Telcos and the robustness of the Ipay-Tax Software which will bring out the data of people outside the tax net

Guideline issued by NCC shall be complied with prior to implementation

Kids shall be exempted from the deduction and every other persons exempted from paying tax in compliance with the tax law

We rely on information provided by subscribers at the point SIM Card registration with respective Telcos

We propose commissioning of top rated Public Relations, Advertising Agencies and Branding firms to interpret the Ipay-Tax publicity brief.

NO

Where this scenario plays out, provided all other personal information is the same, such subscriber shall be treated as on the same person. However, where other personal information is different such person is assumed to be a new legal entity.

There are ample examples of similar discussions on Telcos network such as ring back tone charges, insurance, lotteries, etc

AMC role shall include but not limited to: Managing the Ipay-Tax Software Interpreting the concept for the purpose of implementation Technical partner for developing the road map for the implementation Liaise between government and Telcos

The benefits derivable from the concept far outweigh the cost. The cost shall be mutually agreed between AMC and government

With respect to access of information, we shall be relying first and foremost on one of the Telcos (MTN) Privacy Policy on information which is stated hereunder. Home » Privacy Policy Privacy Policy www.mtnonline.com Disclosure of Your Personal Information As a part of providing you with our Products and/or Services and the management and/or operation of the same, we may be required or need to disclose information about you to the following third parties: law enforcement agencies government agencies companies and/or organizations that act as our agents, contractors, service providers and/or professional advisers companies and/or organizations that assist us in processing and/or otherwise fulfilling transactions and providing you with Products and/or Services that you have requested or subscribed for our business associates and other parties for purposes that are related to the purpose of collecting and using your personal information Other parties in respect of whom you have given your express or implied consent Subject at all times to any laws (including regulations, guidelines and/or obligations) applicable to MTNN

With Telcos existing structure, there shall be regular reconciliation between government and the Telcos.

No. Only people that are not paying their tax that will be subjected to the system as every other person paying their tax will not be affected.

Yes

Government's system architecture shall be considered before completing the software development and eventual deployment