be responsible for collecting the taxes and
levies in Part I, Part II and Part III of the
Schedule to this Act.
2. Notwithstanding anything contained 'in the
constitution of ..... .. no person, other than the
appropriate tax authority,
shall assess or
collect, on behalf of the Government any tax or
levy listed in the Schedule to this Act.
The taxes the Federal government is to collect are listed
in Part I of the Schedule as follows 1.
Companies income tax.
2.
Withholding tax on companies, residents of the
Federa l Capital Territory, Abuja and non -resident
individuals.
3.
4.
5.
6.
Petroleum profit tax.
Val ue added tax.
Education tax.
Capital gains tax on residents of the Federal
Capita l Territory, Abuja, bodies corporate and
non -residence individuals.
7.
Stamp duties on bodies corporate and residents
of the Federal capital Territory, Abuja.