Abstract
The paper discusses the appraisal of legal applicability of personal income tax in Nigeria, particularly emerging issues. It x-rayed the provisions of the Personal Income Tax Act 2011. In course of interrogating the subject matter, conceptual clarifications were made, to wit, personal income tax, taxable person and chargeable income respectively. The paper elucidated on the applicability by highlighting on resident individuals with respect to personal income tax and non-resident individuals. Compulsory deduction of personal income tax was also considered. In other to raise a robust argument on the subject matter and draw up a purposeful conclusion and/or possibly make some recommendations, interest for late payment of income tax and action by the relevant authority was highlighted, including the fact that the state or territory of resident is to be responsible for collection of income tax within their jurisdiction. In the bid to further establish the arguments raised by this study, the paper expatiated on pay as you earn and issuance of clearance certificate. The paper also discussed the importance and challenges of personal income tax. The paper summarized with conclusion and recommendations.