Masanin haraji Malam Ado Mohammed Abubakar ya yi ƙarin bayani kan maganar gado a cikin sabuwar dokar haraji:
A ilmin finance, akwai bambanci tsakanin "Revenue", "Capital", "Income" da kuma "Assets"
Akwai rubuttukan dana gani suna maganar cewa a dokar harajin da take gaban majalisa akwai haraji akan "inheritance" wato "Gado" a hausance.
Amma sashin da wadanda suka yi wannan rubutun suka dogara da shi wato chapter 2, part 1, section 4(3) yana magana ne akan families income ne. Kuma shi wannan sashin an kwafo shi ne kai tsaye daga dokar harajin PITA 2004 as amended section 2(5).Shi "inheritance" wato "gado" ana rabon either "Capital" ko "Asset" abin nufi dukiya ake rabawa ba riba wato "income". Shi kuma wancan sashin wanda dama can ya na cikin dokar harajin mu da take aiki a yanzu akan "income" yake magana.
A cikin dokar harajin da ake aiki da ita a yanzu akwai maganar "community income" da "family income" wanda haraji ne da ake karba akan ribar da family ko community suka samu a dunkule. Misali da kai da matar ka, abokan ka, 'yan uwanka ko kuma jama'ar wani kauye ko unguwa suna kasuwanci a dunkule kuma zai yi wuya a ware ribar da aka samu ta waye to sai a chaji haraji akan total ribar da suka samu.
Wannan doka a yanzu tana section 2(4) da kuma section 2(5) na Personal Income Tax Act 2004 as amended.
