George Etomi Courtroom Mail Business Law Prize 2021 Questions two

1. Personal Income Taxes in respect of:
   Members of the Armed Forces of the Federation and
   Members of the Nigeria Police Force are accessed and collected by

a. Federal Inland Revenue Service ( FIRS)
b. State Inland Revenue Service where they reside.
C. FCT revenue service

2. Withholding Tax is basically an advance payment of income tax which may be used to offset or reduce
   tax liabilities.
   True or False