Kwaskwarimar ciyar haraji da aka tsara a Nijeriya, wanda aka gabatar a majalisar dattijai, ya jawo cece-kuce mai zafi a fadin Ć™asar. Daya daga cikin manyan batutuwan da aka kawo a cikin kwaskwarimar ita ce karin karin albashin haraji na VAT, wanda zai tashi daga 7.5% a shekarar 2024 zuwa 10% a shekarar 2025, 12.5% a shekarar 2026, har zuwa 15% a shekarar 2030 don muwafaka da ka’idojin ECOWAS.
Kwaskwarimar haraji ta kuma tsara haraji mai girma ga mutanen da ke da dukiya mai yawa, wanda zai iya kawo barazana ta rashin daidaito tsakanin wadanda ke samun karamin kudin shiga da wadanda ke samun manyan kudin shiga. Kamfanoni kuma za samu barazana ta gudanarwa da kudi don biyan ka’idojin sabon, wanda zai karu da kudaden biyan ka’idoji.
Sashi na 22 na kwaskwarimar, wanda ya gabatar da tsarin raba haraji na VAT, ya zama batu mai cece-kuce. Tsarin ‘derivation’ ya gabatar da raba haraji na VAT bisa ga inda ake amfani da kayayyaki, wanda zai jawo raba daidai da adalci. Jihohi da kananan hukumomi da ke da manyan ayyukan tattalin arziqi za samu hissa mai yawa, wanda zai karawa jihohi da kananan hukumomi su jawo ayyukan tattalin arziqi. Amma, tsarin haka na iya zama mai girma don aiwatarwa kuma zai iya kawo rikicin tsakanin jihohi da kananan hukumomi.
Duk da matsalolin da kwaskwarimar ke fuskanta, ta kuma gabatar da fa’idodi da dama. Ta rarraba tsarin ciyar haraji ta hanyar haÉ—a karin haraji 66 zuwa takwas a Ć™arĆ™ashin shirin Tax Identification Consolidation Collaboration (TICC), wanda ya sa gudanar da haraji ya zama rahusa. Ta kuma gyara doka mai tsohuwa ta haraji, wanda ya kara kyawun muhallin kasuwanci na Nijeriya da kuma jawo zuba jari daga kasashen waje. Kamfanonin da ke da matsakaicin girma (SMEs) kuma za samu fa’ida daga kwaskwarimar. An faÉ—aÉ—a bayanin kamfanonin da ke da matsakaicin girma don haÉ—a waÉ—anda ke da kudaden shiga shekara-shekara har zuwa ₦50 million, daga yanzu ₦25 million. WaÉ—annan kamfanonin za a ba su afu daga haraji kamar Company Income Tax (CIT), Education Tax (ET), Withholding Tax (WHT), da Value-Added Tax (VAT).
Kwaskwarimar ta kuma gabatar da afu ga Ć™ungiyoyin da ke cikin haÉ—ari a tattalin arziqi. Masu karamin albashi—waÉ—anda ke samun ₦70,000 ko Ć™asa—za a ba su afu daga haraji, kuma kayayyaki masu mahimmanci kamar abinci, kayan karatu, da wuraren kiwon lafiya za a ba su afu daga haraji na VAT. Kamfanonin manyan girma, waÉ—anda ke da kudaden shiga shekara-shekara har zuwa ₦100 million ko fiye, kuma za samu fa’ida daga karin albashin haraji na CIT, wanda zai ragu daga 30% a shekarar 2024 zuwa 27.5% a shekarar 2025 har zuwa 25% a shekarar 2026).
