Nigerian students who earn money from side jobs or small businesses are considered income earners for tax purposes once that income arises from work or commercial activity, even if they remain in school. This is for students who receive regular pocket money from parents but also earn money occasi
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Chioma Nwangwu is a Tax Reporter at BusinessDay, covering Nigeria’s tax policies, regulatory reforms, and compliance trends. She reports on how evolving tax rules impact businesses, investors, and the economy, translating complex fiscal regulations into clear, actionable insights.

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