Description: A person is entitled to a CRA on his or her gross income of N200,000, subject to a minimum of 1% of gross income whichever is higher plus 20% of gross income, before tax rates in the Sixth Schedule are applicable to compute tax liability

Eligibility Criteria: All individuals earning income from employment, trade, business, profession or vocation by filing and claiming in their tax returns as follows: - Within the month of January for employment income; and - Within the months of January to March for income from trade, business, profession or vocation