tax in Nigeria

Tax is a mandatory financial surcharge or levy imposed on a taxable entity (an individual or legal body) by a government to fund government expenditures in delivering good governance to its people.

In Nigeria, the government organization in charge of enforcing and collecting tax is referred to as Inland Revenue Services. 

Tax Laws / Legislations in Nigeria

Tax legislation is the act or process of enacting tax laws and the body of rules that provide for the levying of taxes and the administration of tax.

Nigeria has a compendium of tax laws guiding the administration of laws at all levels. Click here to download this compendium.

Taxes and all it embodies are usually not something most small business owners concern themselves with, and understandably so. 

The requirements of running a business and keeping it thriving in Nigeria require a full complement of skills, of which taxation is a key but usually a neglected part. 

Since the President signed the Finance Act 2019 into law, there has been a raft of changes across the taxation sector, and these changes also apply to small businesses. 

It would be suicidal not to be aware of these changes, which is why we have written this guide for you. 

Let’s dive in. 

Tax for new businesses

Tax Identification Number (TIN)

The new Nigeria Finance bill (2019) made amendments to the Personal Income Tax Act, specifically in sections 33, 49, and 58. These amendments led to the mandatory design of the Tax Identification Number. 

The TIN is now a compulsory requirement for every taxable entity (entity here means both individuals of taxable age and companies). It is a uniquely generated 14 digit number that identifies a taxable entity for payment of taxes due. 

Application for and the issuing of your TIN is free, so ensure you are not conned into paying for it. 

Example of TIN search in Nigeria
An example of a free TIN search.

Click here to search for your TIN – Freely!

Why Should You Get a TIN

Getting a TIN in Nigeria is now mandatory, so that’s a good reason to get yours. But beyond that, the following are the reasons why you should get your TIN, especially as a small business owner. 

  1. Access to Government Loans
  2. Foreign Exchange
  3. Vehicle Registration
  4. Application for Certificate of Occupancy
  5. Tax Clearance for Business
  6. Access to a Bank Account
  7. Application for an import license and an export license
  8. Many more reasons abound
  1. Access To Government Loans, Grants and Other Social Safety Net Initiatives: The government has tied access to any government loan, either federal or state, to the acquisition of your TIN. It would be a shame to be denied a chance to get much-needed funds from a government loan because you don’t have your TIN. 
  2. Foreign Exchange: TIN is now a compulsory requirement to access foreign exchange at any registered BDC in Nigeria.
  3. Vehicle Registration: Without a TIN, you won’t be able to register a vehicle, be it a car, a tricycle, or a motorcycle. Using an unregistered vehicle puts you in the uncomfortable position of being accused of stealing the vehicle. Apart from that, if you run a business in which a vehicle is an asset, you’d need to register it, and not having your TIN would be a barrier to that.
  4. Application for Certificate of Occupancy: This also reinforces the need to get your TIN. Not being able to apply for a C of O means you won’t be able to take lawful possession of any property you buy, which will most likely be a problem.
  5. Tax Clearance for Business: This is quite straightforward, as not having a TIN automatically rules out the chances of you being able to pay tax. And if you can’t pay tax, how can you get a tax clearance? Not having a tax clearance certificate as a business owner limits your chances of effectively conducting your business in Nigeria.
  6. Access to a Bank Account: Either as a business or as an individual, failure to get your TIN will mean you won’t be able to open a new bank account, neither will you be able to maintain the one(s) you have. This denial of access to essential banking services hammers home the point of how important it is to get your TIN as soon as possible.
  7. Application for an import license and an export license: If you need to import or export goods or services in and out of Nigeria, a onetime license registration procedure must be completed.  Such import/export license may be obtained from concerned government department of Nigeria.

For importing to Nigeria, you must do the following amongst others,

a) Should register the company or business name in Nigeria with the Corporate Affairs Commission (CAC).

b) Register the company with the Federal Inland Revenue Services (FIRS) and get Tax Identification Number (TIN Number) as the proof of tax payments.

How To Get Your TIN in Nigeria.

With the utmost importance of getting your Tax Identification Number highlighted above, knowing how to get your TIN is imperative. The following steps will explain how:

  1. As an Individual: Getting your TIN as an individual is a seamless and easy process. This is because the generation of your TIN is based upon your possession of either your Bank Verification Number or your National Identity Number. Having both of them, or at worst, one of them guarantees you a TIN. All you then need is to verify yours. 
  2. As a Registered Business Name: If your business is not yet incorporated, but it already has a registered business name, then getting your TIN isn’t any trouble. All you have to do is to apply for your VAT number, and once you get it, it will also be your TIN number. 
  3. As an Incorporated Business: To get your TIN as an already incorporated business, go to any FIRS office that’s close to your registered address. You can find the address of the FIRS offices on their website. Ensure you take the following documents along with you;
  • Write an application letter on a company letter headed paper. 
  • Fill a TIN application form
  • The Articles and Memorandum of Association of the company
  • The company seal
  • A copy of a utility bill
  • The Certificate of Incorporation

You should present all documents listed above in triplicates to the FIRS to get your TIN issued; one original copy and two photocopies. Ensure you leave one photocopy with the FIRS officials, and get the other stamped by a FIRS official. 

Note: The issuance of TIN is now automated for new registrations at the CAC, and issued on the incorporation of a new business entity – business name or company.

Call To Action

Contact us on +2347051114444 or send a mail to enquiries@experts.ng to have a free consultation with a trusted tax consultant to help you achieve your tax compliance

Taxes in Nigeria

Categories of Taxes in Nigeria:

At the federal level, we have the FIRS – Federal Inland Revenue Services, and at the state level, we have the State Inland Revenue Services, with examples such as the LIRS, EIRS, etc. 

Federal taxes include Companies Income Tax, Value Added Tax, Education Tax, etc. 

State taxes, on the other hand, include Personal Income Tax, Business Premises Tax, Development levy, etc. 

Personal Income Tax

Personal Income Tax is another tax that a small business owner must be aware of. The Personal Income Tax Act of Nigeria prescribes the conditions in which personal income tax is payable. It also prescribes the terms of collections and the identity of the tax collector. The state government is the usual collector of personal income tax (PIT). 

Personal income tax is a direct tax that is usually charged on the income of an individual or a business entity that has an annual turnover of less than N25,000,000. 

Personal Income Tax Rates

The Personal Income Tax Rate in Nigeria stands at a minimum of 7% and a maximum of 24 percent depending on a person’s taxable income level.

Annual Taxable RevenueRate
First N300,0007%
Next N300,00011%
Next N500,00015%
Next N500,00019%
Next N1,600,00021%
Over N3,200,00024%
The following table shows the rates applicable to different levels of earnings for the Personal Income Tax in Nigeria

Conditions For the Payment of Personal Income Tax

Personal income tax is only payable by people who gain or profit from being either self-employed or being salaried is derived from Nigeria. This means that the operations of employment are performed in Nigeria, either wholly or partly. 

Place of Residence and Its Importance to Assessment and Collection of Personal Income Tax

Under the provision of the PIT Act (as amended), the place of residence of a taxpayer is a place where they use for domestic purposes for each day. This rules out hotels and guesthouses. 

A place of residence, or a principal place of residence, if the taxpayer has more than one, needs to be determined. This is because a place of residence will determine the relevant tax authority. 

The relevant tax authority is the State Internal Revenue Service in which the taxpayer has a principal place of residence. 

For instance, if a taxpayer lives in Ibadan, but works in Abeokuta, then the taxpayer will remit taxes to the Oyo State Internal Revenue Service. 

Calculating your taxes has not been easier. Today, with the clicks of a few buttons on your keyboard, you could easily calculate your Personal Income Tax as well as other tax, using the FIRST Tax calculator. 

Withholding Tax

Withholding tax (WHT) is another area in taxation that many Nigerians claim is stressful. But is it? Sometimes, it is, especially when you don’t understand how it works.

How Does WHT Work?

Withholding tax is a form of indirect taxation. It is done in advance from the very source at which you make supplies. 

To make it more straightforward, here’s a simpler explanation. Assume you make a supply of beverages to another business, and it totals 500,000 Naira. 

At the point of delivery, you will write an invoice for your buyer, showing the amount they are to pay. From the #500,000, your buyer is expected to give you only #450,000, assuming that the supply’s WHT is 10%. The #50,000 that has been deducted by your buyer is to be remitted to the relevant tax authority, which is usually the Federal Internal Revenue System or the State Internal Revenue System. 

The evidence of remittance must then be handed over to you as the supplier so that you can present it to tax officers when they visit you or when filing your annual taxes.

Employers are also expected to ‘withhold’ this tax on wages, bonuses, and so on. Pensions, winnings at a gamble, and payment on residential properties are also eligible for withholding tax.

The only exemptions provided by the law are on transactions that don’t involve a contract of purchase, that is, transactions that don’t involve supply. 13th-month pay and self-employed members of the society are also exempted. 

Withholding tax is not deductible on everyday purchases.

Withholding Tax Rates in 2020

The current rates on withholding tax depends on the type of transaction involved. Different transactions attract higher or lower rates. 

It also depends on the tax authority involved, whether it’s the Federal Internal Revenue System or the State Internal Revenue System. Currently, withholding tax ranges from 5% to 10%.

Advantages of Withholding Tax

Most of the merits of withholding tax come back to you as the supplier. 

  • It’s more like advance payment.

Withholding tax is taken before you’re paid for your supply, so it makes it easier to comply with the law. Seeing how burdensome taxes may be for small businesses, it’s an excellent way to do what you have to do.

  • It reduces your tax by the end of the financial year.

By the end of the financial year, you’ll have less to pay in taxes having paid your withholding tax as the year went by. All you have to do is ensure that you keep your credit note so that you don’t get charged extra.

  • It helps the government to curb tax evasion.

This merit is for the government. Withholding tax has primarily helped the government to reduce how often people evade paying taxes. 

Withholding Tax Credit Notes

It is a document that serves as the evidence of payment of the withholding tax after a supply transaction. The tax authority is in charge of issuing the credit note to the person who purchased goods from you. You will have to return to your purchaser to obtain the document as you will need it in the future.

The credit note includes essential details such as the credit number, date of transaction, purchaser’s name, beneficiary (supplier’s) name, and the nature of the transaction.

Penalties for Not Paying Withholding Tax

Generally, it’s better not to get caught detailing as the consequences can be severe, especially for small businesses.

It attracts 200% per annum for companies that default and #5000 per annum for individuals.

Problems of Withholding Tax in Nigeria

For small businesses, withholding tax can get problematic in the following ways;

  1. Inefficiency in Issuing the Withholding Tax Credit Note by Relevant Authorities: In places where the credit note issuance is not automated, it is a complicated process trying to obtain it. There’s unnecessary and burdensome paperwork involved sometimes, and this can cause problems for small businesses in the country.
  2. Rigorous Refund Process: If there’s a mistake and you overpay to the government, it is nearly impossible to receive a refund. That is not good enough, and such process issues have made withholding tax a rather unattractive topic for many entrepreneurs.
  3. Lack of Clarity in Defining Rates: The withholding tax rates on certain goods and services in the country are not clearly defined. Since the 5% to 10% rate depends on the kind of transaction carried out, there should be a clear definition of what transactions attract particular rates.

VAT

Value Added Tax (VAT) is simply consumer tax. It’s a kind of tax imposed on goods and services, and unlike withholding tax, the burden of VAT is on the final consumer.

Though VAT is charged at every stage of the supply chain, it does not mean that the final consumer will pay more than expected. Importers, suppliers, manufacturers, and distributors are mandated to register by obtaining a VAT registration number.

Goods that Attract VAT

Certain goods and services are VATable while some are not.

All goods imported to Nigeria (with some exceptions) are charged with VAT. The payment of VAT does not take away the fact that custom duties and other charges must be paid. 

The exemptions are:

  • Exported goods
  • Educational materials like books
  • Agricultural equipment
  • Medical services
  • Basic food items
  • Newspapers
  • Veterinary Medicine equipment
  • Commercial vehicles
  • Baby products
  • Bank services, especially community, People, and mortgage banks.
  • Zero-rated items are not charged for VAT.

How is VAT Calculated and Paid

Currently, in Nigeria, VAT is 7.5% of the invoice value. 

Your output VAT is collected on your sales of VATable goods and services to ordinary customers as well as other businesses.

Your input VAT is the VAT that you pay as a buyer in the goods and services you purchase. You can legally claim this as a credit when paying VAT to the FIRS. This will reduce the amount you’ll pay altogether.

To claim your input VAT as credit, you must tender your tax invoice. Tax invoices are issued with supply and they show the VAT information for the supplies made to you.

How Long Does it Take To Process TIN?

Allowing for backlogs and slow responses due to the Covid-19 pandemic, it shouldn’t be more than two weeks. 

Is Tax Avoidance Illegal?

Tax avoidance is not illegal. Many small businesses do it to save as much money as possible to finance the growth of their businesses. 

It is only illegal when you cross over into tax evasion by hiding your actual income or claiming expenses that are not true. You can also get into trouble when you dishonestly declare bankruptcy.

What is Direct tax

Direct tax is taxes, such as income tax, which is levied on the income or profits of the person who pays it, rather than on goods or services. It is not transferred to the final beneficiary of the taxable product or services

Recommended: 8 Ways To Build an Effective Startup Team that will last

Tax Avoidance

Tax avoidance is the use of legal methods to minimize the amount of income tax that an entity – an individual or a business should pay. This is generally accomplished by claiming as many deductions and credits as are allowable. It may also be achieved by prioritizing investments that have tax advantages, such as buying government bonds.

In Nigeria, there are loopholes in the taxation system that you can plug into to give you a breathing space on how much taxes you have to remit to the government per time. Exploiting these loopholes is called Tax Avoidance. 

As a small business, you should have quality education on tax laws so that you will avoid paying excessively to the government each time. You’ll also get more funds to grow your business. The traps to be aware of, though, is that you must not cross the thin line into tax evasion. It’s like a criminal threshold that you mustn’t break because if you do, you can get into more trouble than you bargained for.

Many knowledgeable individuals and business owners engage in legal tax avoidance activities. Such practices exists in Nigeria and It is only fair that you’re aware of it too.

How to Activate Tax Avoidance

It’s important to note that you should do this only with the help of a tax expert. That way, you’re sure of success without getting in the way of the law. To reduce the tax liability in your business, here are a few methods that you can use;

  1. Invest in Certain Sectors: There are sectors that the Nigerian government wants the citizens to invest in. To encourage this, they offer incentives such as freedom from tax payment for a period to the investors. These government promoted organizations, including the pioneer industries, can exempt you from paying tax for up to five years. There are also sectors such as Agriculture (no VAT on products) where fewer tax payments are incorporated to attract investors. You can take advantage of this.
  2. Invest Proceeds from Capital Gains into Buying Capital Gains: This method is quite direct. It’s commonly used when you sell an asset in your business. All you have to do is put back your proceeds into buying another asset that is in the same class as the one you just sold. For example, if you sold your delivery truck for 3 million naira, by investing that amount back into getting another truck, you can successfully avoid paying tax on the money you made from selling the delivery truck.
  3. Donate to NGOs: Sending donations to non-governmental organizations is rewarded by exempting you from paying tax on the part of your income that you donated. Since you’re giving to a charitable cause, it’s seen as a support of public efforts to make the country a better place. Note that you can only donate to NGOs that are stated in the Schedule 5 CIITA. Examples are the Boys Brigade, Girls Guide, and Red Cross. You can find out the rest of them by consulting a tax expert. 
  4. Depending on Your Business Type, You May Have an Advantage: Depending on the type of business you run, you may have several advantages that you can grab. For real estate companies, for example, the homes and lands are seen as inventory. That is in compliance with the Nigerian Standard Board. You can avoid capital gains tax by going through the right means. 
  5. Keep Records of Past Losses in Your Business: If your business is in debt, you should record it. If you recently hit a loss and have to pay it from a profit you just made, state it clearly. For example, if your most recent profit is 5 million naira, and you have to rectify a loss of 3.5 million naira, what you’ll be taxed on is 1.5 million naira. Losses are not meant to be taxed.
  6. Register as a Non-profit Organization: Of course, this is another way out. To avoid taxes totally, you can register your business as a non-profit. Although, if you make any investments in other sectors, you will be taxed. Another side to it is that you as the owner will not be eligible to receive dividends from the company.

There are in fact many other ways to avoid paying taxes, and you can know them all by talking to a tax expert.

CONCLUSION

The world of taxation is a complex and mystifying one, which is why we have written this guide to help sort tax issues out, especially as it concerns you as a business owner in Nigeria. 

NEED A TRUSTED TAX CONSULTANT TO HELP YOU ACHIEVE TAX COMPLIANCE?

LOOKING TO TAKE ADVANTAGE OF SOME OF THE TAX HOLIDAYS, AND EXEMPTIONS WITHIN THE NIGERIAN TAX SYSTEM?

Having a tax expert to go along with the information you’ve just gotten will help ensure that you are on top of tax matters in your business. If you’d like to hire a tax expert, we greatly recommend Microflex limited.

Microflex limited is a sterling business development services expert with focus on developing MSMEs in Nigeria. She is committed to helping businesses of all sizes across several industries achieve their business development goals and tax compliance.

Contact Microflex limited and take full advantage of all the tax holidays and exemptions.

Contact: Info@microflex.com.ng or dial 07051114444 for a free consultation.

tax in NIgeria, Nigeria tax laws, what is tax evasion, how to get tax identification number in Nigeria, what is direct tax Share on Facebook
tax in NIgeria, Nigeria tax laws, what is tax evasion, how to get tax identification number in Nigeria, what is direct tax Post on X
tax in NIgeria, Nigeria tax laws, what is tax evasion, how to get tax identification number in Nigeria, what is direct tax Follow us

Quick Summary

Prefer the short version? Here is a concise recap of the key ideas in this article.

Call To ActionContact us on +2347051114444 or send a mail to enquiries@experts.ng to have a free consultation with a trusted tax consultant to help you achieve your tax compliance Taxes in Nigeria Categories of Taxes in Nigeria: At the federal level, we have the FIRS - Federal Inland Revenue Services, and at the state level, we have the State Inland Revenue Services, with examples such as the LIRS, EIRS, etc.  Federal taxes include Companies Income Tax, Value Added Tax, Education Tax, etc.  State taxes, on the other hand, include Personal Income Tax, Business Premises Tax, Development levy, etc.  Personal Income Tax Personal Income Tax is.

RELATED ARTICLESMORE FROM AUTHOR

225 COMMENTS

  2. Woah! I’m really loving the template/theme of this website.
    It’s simple, yet effective. A lot of times it’s difficult to get
    that “perfect balance” between usability and visual appeal.
    I must say you’ve done a fantastic job with this. In addition,
    the blog loads super fast for me on Internet explorer.
    Outstanding Blog!

  3. Hey, I think your website might be having browser compatibility issues.
    When I look at your blog site in Opera, it looks fine but when opening in Internet Explorer, it has some
    overlapping. I just wanted to give you a quick heads up! Other then that,
    fantastic blog!

  4. Do you have a spam issue on this website; I also
    am a blogger, and I was wanting to know your situation; many of us have created
    some nice procedures and we are looking to exchange strategies
    with others, why not shoot me an e-mail if interested.

  12. My spouse and I absolutely love your blog and
    find the majority of your post’s to be just what I’m looking for.
    Does one offer guest writers to write content for you personally?

    I wouldn’t mind creating a post or elaborating on most of
    the subjects you write with regards to here. Again, awesome weblog!

  17. Good day I am so happy I found your site, I really found you by
    mistake, while I was searching on Google for something else, Anyhow
    I am here now and would just like to say thank you for a remarkable post
    and a all round exciting blog (I also love the theme/design), I don’t have
    time to look over it all at the minute but I have bookmarked it and also added in your RSS feeds, so when I have time
    I will be back to read a great deal more, Please do keep up the great work.

  18. Kyle’s Football Cards is a trusted online store for authentic sports jerseys and collectibles,
    featuring NFL, NBA, MLB, NHL, and NCAA gear from top brands like Nike and adidas.
    Shop rare and hard-to-find jerseys with fast shipping and reliable service.
    Whether you’re a fan or collector, find premium jerseys at competitive prices.
    Use code KYLEFAN35 to get 35% OFF sports jerseys today.

  32. I’m amazed, I have to admit. Seldom do I come across a
    blog that’s both equally educative and entertaining, and without a doubt, you
    have hit the nail on the head. The issue is something too few people are speaking
    intelligently about. I’m very happy that I came across this
    in my search for something concerning this.

  35. I’m extremely impressed with your writing skills as well
    as with the layout on your weblog. Is this a
    paid theme or did you modify it yourself? Anyway keep up the excellent quality writing, it is rare to see
    a nice blog like this one nowadays.

  38. Hey There. I discovered your blog the use of msn. That is
    an extremely neatly written article. I’ll be sure to
    bookmark it and come back to read extra of
    your useful information. Thanks for the post. I will definitely return.

  39. I’m not certain the place you are getting your info, however good topic.
    I must spend a while learning more or understanding more.
    Thanks for great info I used to be looking for this info for my mission.

  40. Please let me know if you’re looking for a author
    for your site. You have some really great articles and I feel I would be a good asset.
    If you ever want to take some of the load off, I’d love to write some articles for your blog in exchange for a link back to mine.
    Please send me an e-mail if interested. Kudos!

  41. Awesome blog! Is your theme custom made or
    did you download it from somewhere? A design like yours with a few simple tweeks would really make my blog stand out.
    Please let me know where you got your design. Thanks

  42. I’m amazed, I have to admit. Rarely do I come across a blog that’s both educative and amusing, and let me tell you,
    you’ve hit the nail on the head. The problem is something that not enough folks are
    speaking intelligently about. I am very happy I found this in my hunt for something
    relating to this.

  44. We are a group of volunteers and opening a new scheme in our community.
    Your website provided us with helpful info to work on. You have done a formidable job and our whole community will likely be
    grateful to you.

  45. 홈타이 출장마사지 부터 아로마테라피, 스웨디시, 스포츠 마사지까지 원하는 스타일을 선택할 수 있습니다.

    고객님의 취향과 몸 상태에 맞게 코스를 조정해 드립니다.

  47. Nice post. I learn something totally new and challenging on sites I stumbleupon everyday.
    It will always be helpful to read through articles from other writers and use something
    from other web sites.

  48. I am really enjoying the theme/design of your site. Do you ever run into any
    web browser compatibility issues? A couple of my blog readers have complained about
    my blog not working correctly in Explorer but looks great in Opera.
    Do you have any ideas to help fix this issue?

  49. I’m impressed, I have to admit. Rarely do I come across a blog
    that’s equally educative and amusing, and without a doubt, you have hit the nail on the head.
    The issue is something not enough men and women are speaking
    intelligently about. I am very happy that I came across this during my
    hunt for something relating to this.

  50. Very nice post. I just stumbled upon your blog and wished to mention that I have really
    enjoyed browsing your weblog posts. In any case I’ll be subscribing to your rss feed and
    I am hoping you write once more soon!

  51. Just want to say your article is as astounding. The
    clarity in your put up is simply excellent and that i could suppose you are knowledgeable
    on this subject. Fine along with your permission let me to
    grasp your RSS feed to keep up to date with forthcoming post.
    Thank you a million and please continue the enjoyable work.

  52. Unquestionably believe that which you said. Your favorite justification seemed to be on the
    web the simplest thing to be aware of. I say
    to you, I definitely get irked while people consider worries that they
    plainly do not know about. You managed to hit the nail upon the top and also defined out the whole
    thing without having side effect , people could take a signal.
    Will likely be back to get more. Thanks

  53. wonderful submit, very informative. I ponder why the other experts of this sector do not notice this.
    You must proceed your writing. I am confident, you have a great readers’ base already!

  55. Hey I know this is off topic but I was wondering if you knew of any widgets I could add
    to my blog that automatically tweet my newest twitter updates.
    I’ve been looking for a plug-in like this for quite some time and was hoping
    maybe you would have some experience with something like
    this. Please let me know if you run into anything.
    I truly enjoy reading your blog and I look forward to your
    new updates.

  56. Write more, thats all I have to say. Literally, it seems as though you relied on the video to make your point.
    You obviously know what youre talking about, why throw
    away your intelligence on just posting videos to your site when you could be giving us
    something informative to read?

  59. I absolutely love your blog and find almost all of your post’s to be just what I’m looking for.
    Would you offer guest writers to write content in your case?
    I wouldn’t mind producing a post or elaborating on a few of the
    subjects you write in relation to here. Again, awesome weblog!

  61. Hi there, just became alert to your blog through Google,
    and found that it’s really informative. I’m gonna watch
    out for brussels. I will be grateful if you continue this in future.
    A lot of people will be benefited from your writing.
    Cheers!

  63. You really make it appear so easy with your presentation but I to find this matter to be really one thing which I believe I’d
    by no means understand. It kind of feels too complicated and very wide for me.

    I’m looking forward for your subsequent
    put up, I will try to get the hold of it!

  64. Please let me know if you’re looking for a writer for your blog.
    You have some really good posts and I think I would be a
    good asset. If you ever want to take some of the load
    off, I’d love to write some articles for your
    blog in exchange for a link back to mine. Please blast me an e-mail if interested.
    Cheers!

  66. First of all I want to say awesome blog! I had a quick question that I’d like
    to ask if you don’t mind. I was interested to find
    out how you center yourself and clear your head prior to writing.

    I have had trouble clearing my mind in getting my
    thoughts out there. I do enjoy writing but it just seems like the first
    10 to 15 minutes are usually lost just trying to figure out how to begin. Any suggestions or hints?
    Appreciate it!

  67. We’re a group of volunteers and opening a new scheme in our community.

    Your website provided us with valuable info to work on. You have done an impressive job and our whole
    community will be grateful to you.

  68. I do not know if it’s just me or if everyone else encountering problems with your blog.
    It appears as if some of the written text in your posts are running off the screen. Can someone else please provide feedback and let me know if this is happening to them as
    well? This could be a problem with my browser because I’ve had this happen previously.

    Cheers

  69. Hello there! I could have sworn I’ve been to
    this site before but after looking at a few of the posts I realized it’s new to
    me. Anyways, I’m definitely delighted I stumbled upon it and I’ll be
    bookmarking it and checking back frequently!

  70. hello there and thank you for your information – I have certainly picked up anything new from right here.
    I did however expertise a few technical points using this web site,
    as I experienced to reload the web site many times previous to I
    could get it to load correctly. I had been wondering if
    your hosting is OK? Not that I am complaining, but slow loading instances times will sometimes affect your placement
    in google and can damage your high quality score if ads and marketing with Adwords.

    Anyway I’m adding this RSS to my email and could look out for a lot more of
    your respective fascinating content. Ensure that you update this again very soon.

  71. Hi I am so excited I found your website, I really found you by mistake, while I was searching on Aol for
    something else, Regardless I am here now and would just like to say thank you for a remarkable post and a all round interesting blog (I also love the theme/design), I don’t have time to browse it all at the moment but I have
    saved it and also added your RSS feeds, so when I have
    time I will be back to read a great deal more, Please do
    keep up the fantastic work.

  74. Hello, Neat post. There’s a problem together with your site in web explorer,
    could test this? IE still is the market leader and a good portion of people will leave out your great writing because of this problem.

  75. Hmm it looks like your blog ate my first
    comment (it was super long) so I guess I’ll just sum it up what I wrote and say, I’m thoroughly enjoying your blog.
    I too am an aspiring blog writer but I’m still new to the whole
    thing. Do you have any recommendations for first-time
    blog writers? I’d definitely appreciate it.

  77. Hi, i read your blog occasionally and i own a similar one and i
    was just wondering if you get a lot of spam comments?

    If so how do you prevent it, any plugin or anything you can advise?
    I get so much lately it’s driving me insane so any support is very much
    appreciated.

  81. Great post. I was checking constantly this blog and I am impressed!
    Extremely useful information particularly the last part 🙂 I handle such info
    much. I used to be seeking this particular information for
    a long time. Thank you and good luck.

  84. Hey I am so happy I found your blog page, I really found
    you by error, while I was browsing on Aol for something else, Anyways I am here now and would just like to say
    thank you for a incredible post and a all round enjoyable blog (I also love the theme/design), I don’t have time to browse it all at the
    minute but I have book-marked it and also added in your RSS feeds,
    so when I have time I will be back to read a great deal more, Please do keep up the great work.

  85. What i do not realize is if truth be told how you are no longer actually a lot more smartly-appreciated than you might be right
    now. You are very intelligent. You already know therefore significantly in the case
    of this matter, produced me personally imagine it from so many numerous angles.
    Its like women and men are not fascinated until it is something to accomplish with Girl gaga!
    Your personal stuffs excellent. At all times maintain it up!

  86. I’ve been exploring for a little bit for any high-quality
    articles or weblog posts on this kind of space . Exploring
    in Yahoo I at last stumbled upon this website. Studying this info So i am glad
    to express that I have a very just right uncanny feeling I discovered just what I
    needed. I such a lot indisputably will make sure to do not
    fail to remember this site and provides it a glance regularly.

  88. Pretty nice post. I just stumbled upon your weblog and wanted
    to say that I’ve truly enjoyed browsing your blog posts.
    After all I’ll be subscribing to your rss feed and I hope
    you write again soon!

  89. Wow that was odd. I just wrote an very long comment but after
    I clicked submit my comment didn’t appear. Grrrr…
    well I’m not writing all that over again. Anyhow,
    just wanted to say excellent blog!

  90. You really make it seem so easy with your presentation but I
    find this topic to be actually something that
    I think I would never understand. It seems too complex and
    very broad for me. I’m looking forward for your next post, I’ll try to get the
    hang of it!

  93. Motedl slutPussy n booty shortsForumkophilia vintageSeex inn rio
    oon carnval videoVirgin bkrth befre jesusNano faial ionic steamerHungaarian teen porn hrI think myy assholee ferll outAdylt addd
    bladder controlBonage halpoween storiesSex wwith drunk vidRetrfo teen picsHaard uncircumsized penisAniime xxxx youngFreee sexyy meen wallpapersEroktic massage parlor
    inn virginiaVirgin coconut oill gumm diseaseNaked pictgures oof christophner meloniSex inn thee golpden compassFrree
    saamples cumm shotsJ lo’s ssex vidCrusain gayLadyy gaga ovversized clitPhotto
    aateur femme nnu fersant amourTeeen ejaculationsWonen wwho fucck the sonsTeease mall penisBigg black bbbw
    dvdAmazing sexx movesGaay erdotic storiesMatue women gurdlesFreee interrahial young fuckFucking myy womann with bigg cocksImge faap bikiniMichigan swingerBaaby makingg sex storiesYouung anall ganbg bangCock sudking onn youtubeCauses for underarm
    breasst painVintae bser lightSexy rachjael rayBreast czncer
    youn womanJapannese por onn blkog spotVintagge steinsTeens drugedd
    then gangbangedFreee dog knotted pornFuckled
    iin kitchen making breadSociawl worker intervention woth teen alcoholicCompleetely free sex moviesTeenn titans ggo valentinesPicturews oof 7 ibch penisesNaien azian ladiesVandssa aass hudgensSwingng coiples homepages pictureHow to geet wwee ringtomes oon a
    virgtin mobile phoneDick’s marketplaceHot native american squaw nudeMooms anal advventure bbit
    torrentOntario breas screening proram loondon ontarioPussy drippigCijdy panceeo bkkini usaFistingg suppliesBush’s gay loverOur business iis your pleasureTeen backachhe causesGlns fallos hopspital brest centerButtt naksd bitchMary czrey fucksVinfage ccaboose family woth trainHisgory of
    hustlerPornhkg tranny sabrinaSexx slut suckSedulus
    bet ssex storiesOf phat bllack pussySexxual interourse
    instreuction videosBirthday presemt iidea foor teenRipleus believee itt oor noot penisPictfures ndist youing youung
    nudiet photoBagg oof dicksTeenhs in western australiaRallo big boobsFiim sexInuyasha hentai 3dMaade too goo
    nakedEscort rradar fallse detect ofvd9wuaptoeltvv3t1m

  95. Greetings from Colorado! I’m bored to death at work so
    I decided to browse your website on my iphone during lunch break.

    I love the info you present here and can’t wait to take a look when I get home.
    I’m shocked at how quick your blog loaded on my mobile ..
    I’m not even using WIFI, just 3G .. Anyhow, amazing blog!

  96. I’m truly enjoying the design and layout of your
    site. It’s a very easy on the eyes which makes it
    much more enjoyable for me to come here and visit more often. Did you
    hire out a developer to create your theme? Excellent work!

  97. It is appropriate time to make some plans for the future
    and it’s time to be happy. I’ve read this submit and if I may just
    I wish to suggest you some attention-grabbing things or suggestions.

    Maybe you could write next articles relating to this article.

    I wish to read even more things about it!

  99. 케어홈 창원출장마사지 안내 페이지입니다.

    상남동, 중앙동, 마산, 진해, 성산구, 의창구, 팔용동,
    봉곡동, 창원중앙역 등 창원 주요 지역의
    창원출장안마, 출장안마

  100. It’s the best time to make a few plans for the longer term and
    it’s time to be happy. I have read this post and if I could I want to recommend you few interesting things or
    advice. Perhaps you could write next articles referring to
    this article. I wish to learn more issues
    approximately it!

  101. Can I just say what a comfort to uncover an individual who actually understands
    what they’re discussing over the internet. You actually realize how to bring an issue to light and make
    it important. More and more people really need to look at this and understand this
    side of the story. I was surprised you are not more popular since you certainly possess
    the gift.

  103. 부비와 부산비비기를 찾는 이용자를 위한 부산 지역 정보 가이드입니다.
    최신 공지 확인법, 후기 검증 기준, 모바일 이용 방법과
    안전 수칙을 확인하세요.

  104. ラブドール購入時に最初に確認すべき点が素材の種類です。
    代表的な2つの素材は、長所と短所を持ち、自分の目的によって最適な選択が変わります。
    シリコン製のドールは、耐久性が高く、お手入れが比較的容易である特徴があります。
    長く愛用したい方にとって、理想的な素材と言えるでしょう。
    対してTPEは、柔らかさに優れ、価格が抑えられるため初心者に人気です。
    ただし素材によって、扱い方に違いがあるため、事前に理解しておくことが重要です。
    肌への安全性や清潔さについても、それぞれの特徴を解説しています。
    生活スタイルや置き場所に合わせて、最も適した素材を選ぶことが大切です。
    初心者であっても、この解説を読めば、明確な判断ができるようになります。
    素材の特徴を正しく知ることで、後悔のない選択ができるようになります。
    自分に合った素材を選ぶことが、快適に使うコツとなります。

  105. Hello, Neat post. There is an issue along with your web site in internet explorer, would
    test this? IE nonetheless is the market chief and a good
    component to other folks will miss your wonderful writing because of this problem.

  107. I was excited to uncover this great site. I wanted
    to thank you for ones time for this particularly
    fantastic read!! I definitely liked every little bit of it and I have you saved to fav to see new things in your site.

  108. Does your website have a contact page? I’m having a tough time locating it but,
    I’d like to send you an e-mail. I’ve got some ideas for your
    blog you might be interested in hearing. Either way, great site and I look forward to seeing
    it expand over time.

  111. After exploring a number of the articles on your web site, I truly like
    your way of writing a blog. I added it to my bookmark site
    list and will be checking back soon. Please check out my website too and let me know what you think.

  114. Hey there, You’ve done a great job. I’ll certainly
    digg it and personally suggest to my friends.
    I’m confident they’ll be benefited from this web site.

  115. 普段高品質なランジェリーを探し求めていましたが、こちらのショップの商品は期待を遥かに超えるクオリティで、大変感動しております。デザインは可愛らしいでありながら、着心地を最大限に考慮した設計になっており、実用性と美しさを両立しています。
    様々なコンセプトのアイテムが取り揃えられており、フェミニンなものから大人っぽいものまで、あらゆるニーズに応えられるラインナップが魅力です。素材は肌触り抜群で、毎日着用しても疲れにくく、体に優しい点が非常に高く評価できます。
    細部の作り込みがとても丁寧で、レースの配置やステッチ一つ一つにこだわりが感じられ、商品のクオリティの高さが際立っています。シルエットも体に自然にフィットし、スタイルを美しく見せてくれる効果が大変優れています。
    価格に対するクオリティのバランスが非常に良く、コストパフォーマンスは非常に優れているです。初めての購入でしたが、商品のクオリティとショップの信頼性に大変満足し、今後の利用が楽しみです。
    これからも必ず利用させていただきます。新商品の展開やショップのさらなる成長を心より応援しており、多くの方に知っていただきたい素晴らしいショップだと確信しております。

  116. Definitely consider that which you said. Your favorite reason appeared to be on the internet the
    simplest factor to have in mind of. I say to you,
    I definitely get irked at the same time as other people consider worries that they
    plainly do not recognize about. You managed to hit the nail upon the highest and outlined out the entire thing
    without having side effect , other people could take a signal.

    Will probably be back to get more. Thanks

  117. I’m extremely inspired together with your writing talents and
    also with the structure in your blog. Is this a
    paid topic or did you modify it your self?
    Anyway stay up the excellent quality writing, it is rare
    to peer a nice weblog like this one today..

  119. When I initially commented I clicked the “Notify me when new comments are added” checkbox and now each time a comment is added I get
    three e-mails with the same comment. Is there any way you can remove people
    from that service? Cheers!

  120. Can I just say what a comfort to discover somebody that actually understands
    what they are talking about on the web. You actually understand how to
    bring a problem to light and make it important. More people must look at this and
    understand this side of the story. I was surprised you’re not more popular because you certainly possess
    the gift.

  121. Having read this I believed it was rather informative.
    I appreciate you spending some time and effort to put this content together.
    I once again find myself spending way too much time both
    reading and leaving comments. But so what, it was still worth it!

  122. Oh my goodness! Awesome article dude! Thank you, However
    I am having difficulties with your RSS. I don’t understand the reason why I can’t join it.
    Is there anybody else getting identical RSS issues?
    Anybody who knows the answer can you kindly respond? Thanks!!

  124. Thank you a bunch for sharing this with all folks you actually understand what you are speaking
    about! Bookmarked. Kindly also visit my site =).
    We will have a link alternate contract between us

  125. You can certainly see your enthusiasm within the article
    you write. The arena hopes for even more passionate writers such as you who are not afraid to mention how they believe.
    All the time follow your heart.

  127. Hi there! This post couldn’t be written any better! Looking at this post reminds me
    of my previous roommate! He always kept preaching about
    this. I am going to forward this information to him.
    Fairly certain he’s going to have a great read.

    I appreciate you for sharing!

  128. magnificent submit, very informative. I ponder
    why the opposite experts of this sector do not realize this.
    You must proceed your writing. I am sure, you have a great
    readers’ base already!

  130. We absolutely love your blog and find the majority of your post’s to be exactly I’m looking for.
    Would you offer guest writers to write content for you personally?
    I wouldn’t mind composing a post or elaborating on a lot of
    the subjects you write concerning here. Again, awesome web site!

  131. I’m not that much of a internet reader to be honest but your sites really nice,
    keep it up! I’ll go ahead and bookmark your site to
    come back down the road. All the best

  133. We are a group of volunteers and starting a new scheme in our community.

    Your web site offered us with valuable information to work
    on. You have performed a formidable task and our whole
    community will likely be thankful to you.

  134. Does your website have a contact page? I’m having
    a tough time locating it but, I’d like to shoot
    you an email. I’ve got some recommendations for your blog you might
    be interested in hearing. Either way, great website and I look forward to seeing
    it develop over time.

  138. You really make it seem so easy with your presentation but I
    find this matter to be actually something which I think I would never understand.
    It seems too complicated and very broad for me.
    I’m looking forward for your next post, I’ll try to get the hang
    of it!

  139. I don’t even know the way I finished up right here, but I believed this publish used to be good.
    I don’t recognise who you’re but certainly you’re going to a
    famous blogger in the event you are not already.
    Cheers!

  141. Hello there! This is kind of off topic but I need
    some advice from an established blog. Is it very hard to set up your own blog?
    I’m not very techincal but I can figure things out pretty fast.
    I’m thinking about creating my own but I’m not sure where to begin. Do
    you have any ideas or suggestions? Appreciate it

  142. It’s the best time to make some plans for the future and it’s time to be happy.
    I have learn this post and if I may I want to suggest you
    some interesting issues or advice. Perhaps you can write next articles referring to this article.
    I desire to read more things about it!

  146. Hey! Someone in my Myspace group shared this site with us so I came to take a look.
    I’m definitely enjoying the information. I’m book-marking and will be tweeting this to my followers!
    Fantastic blog and wonderful style and design.

  147. I’ll immediately grasp your rss as I can’t find your e-mail
    subscription link or newsletter service. Do you’ve any?
    Please permit me understand in order that
    I may just subscribe. Thanks.

  148. wonderful submit, very informative. I’m wondering why
    the other specialists of this sector do not notice this.
    You should proceed your writing. I am confident, you have a great
    readers’ base already!

  149. Just want to say your article is as amazing. The clearness on your put up is just cool and i can suppose you’re a professional in this subject.
    Well along with your permission allow me to grasp
    your RSS feed to stay up to date with drawing
    close post. Thanks a million and please carry on the gratifying
    work.

  151. I’m not sure exactly why but this weblog is loading very slow for
    me. Is anyone else having this problem or is it a problem on my end?
    I’ll check back later on and see if the problem still exists.

  152. Hello! I realize this is kind of off-topic however I had to ask.
    Does running a well-established website like yours take a lot
    of work? I am completely new to running a blog but I do write in my diary every day.
    I’d like to start a blog so I can share my own experience
    and thoughts online. Please let me know if you have any kind of recommendations or tips for
    new aspiring bloggers. Appreciate it!

  156. Yes! Finally something about rundbecken set achtformpools set aufstellpool aufstellpool bestellen aufstellpool shop stahlwandbecken shop stahlwandbecken rundbecken sets
    abdeckplane pool winterfest pool abdeckplanen komplettset pool abdeckplane
    pool abdeckplanen stahlwandpool rund stahlwandpool rundpool shop achtformbecken set achtformbecken sets achtformpool
    shop achtformbecken ovalpools komplettset ovalpool komplettset ovalpool set ovalpool sets stahlwandpool bestellen stahlwandbecken sets stahlwandpools komplettset achtformbecken shop achtformbecken kaufen achtformbecken komplettsets achtformbecken bestellen achtformbecken online bestellen achtformbecken komplettset achtformpools komplettset achtformpool komplettset achtformpool bestellen achtformpool kaufen achtformpools kaufen achtformpool online bestellen achtformpools achtformpool achtformpools bestellen achtformpools shop achtformpools online bestellen ovalpool rundpools kaufen aufstellbecken shop aufstellbecken aufstellbecken kaufen aufstellbecken bestellen aufstellbecken online bestellen.

  157. you are in point of fact a just right webmaster.
    The web site loading speed is amazing. It sort of feels
    that you are doing any unique trick. Moreover, The contents are masterpiece.
    you’ve performed a excellent activity in this topic!

  158. Great goods from you, man. I have understand your stuff previous to and you are just extremely fantastic.
    I really like what you’ve acquired here, certainly like what you are saying and the
    way in which you say it. You make it entertaining and you still take care of to keep it sensible.
    I cant wait to read far more from you. This is really a wonderful site.

  159. Attractive portion of content. I just stumbled upon your website and in accession capital to claim that
    I acquire actually enjoyed account your blog posts.
    Any way I’ll be subscribing for your feeds and even I success you
    access persistently fast.

  160. Heya i am for the first time here. I found this board and I find It truly useful & it helped me out
    much. I hope to give something back and help others like you aided me.

  161. Hello, i think that i noticed you visited my website thus
    i got here to go back the favor?.I am trying
    to find things to enhance my web site!I assume its ok
    to make use of some of your ideas!!

  162. I am extremely impressed with your writing skills as well as with the layout on your blog.

    Is this a paid theme or did you modify it yourself? Either way keep up the
    nice quality writing, it’s rare to see a nice blog like this one these days.

  167. Hey there! This is my first comment here so I just wanted to give a
    quick shout out and say I genuinely enjoy reading through your articles.
    Can you suggest any other blogs/websites/forums that go over the same topics?
    Many thanks!

  168. Magnificent beat ! I would like to apprentice whilst you amend your website, how could i subscribe
    for a blog site? The account aided me a applicable deal.
    I had been tiny bit familiar of this your broadcast offered shiny clear idea

  169. I seriously love your website.. Great colors & theme.

    Did you develop this website yourself? Please reply back as I’m hoping to create my own blog
    and want to know where you got this from or just what the theme is named.
    Appreciate it!

  170. Hmm is anyone else experiencing problems with the pictures on this blog loading?
    I’m trying to figure out if its a problem on my end or if it’s the
    blog. Any suggestions would be greatly appreciated.

  172. Have you ever thought about publishing an e-book or guest
    authoring on other websites? I have a blog based on the same topics you discuss
    and would really like to have you share some stories/information. I
    know my audience would enjoy your work. If you are even remotely interested, feel free to shoot me
    an e mail.

  173. Having read this I thought it was rather informative.

    I appreciate you finding the time and effort to put this content together.
    I once again find myself spending a significant amount of time both reading and posting comments.

    But so what, it was still worthwhile!

  174. Hey there, I think your website might be having browser
    compatibility issues. When I look at your website in Chrome,
    it looks fine but when opening in Internet Explorer, it
    has some overlapping. I just wanted to give you a quick
    heads up! Other then that, amazing blog!

  175. Thank you, I have recently been searching for information approximately this topic for a long time and yours is the best I have found out till now.
    But, what concerning the conclusion? Are you sure about the supply?

  176. I believe this is one of the so much significant information for me.
    And i’m happy reading your article. However wanna commentary on some general things, The web
    site style is perfect, the articles is really nice : D.
    Good activity, cheers

  177. Great post. I was checking continuously this blog and I am impressed!

    Very useful information specifically the remaining
    part 🙂 I deal with such info a lot. I was looking for this certain information for a long time.
    Thanks and good luck.

  178. Hello there, I found your blog via Google even as looking for a comparable subject, your site came up,
    it seems to be great. I’ve bookmarked it in my google
    bookmarks.
    Hello there, just become alert to your weblog via Google, and located that it’s really informative.
    I am gonna watch out for brussels. I’ll be grateful in case you
    continue this in future. Numerous other people will likely
    be benefited from your writing. Cheers!

  179. You actually make it seem so easy with your presentation but I find
    this matter to be really something that I think I would never understand.
    It seems too complicated and very broad for me. I
    am looking forward for your next post, I will try to get the hang
    of it!

  183. You really make it seem so easy with your presentation but I find this matter to be actually something which I think I would never understand.
    It seems too complex and extremely broad for me. I am
    looking forward for your next post, I will try to get the hang of
    it!

  184. whoah this blog is excellent i like studying your articles.
    Keep up the good work! You realize, many individuals are hunting around
    for this information, you can aid them greatly.

  187. Write more, thats all I have to say. Literally, it seems as though you relied on the
    video to make your point. You obviously know what youre talking about, why throw away
    your intelligence on just posting videos to your blog when you could be giving
    us something informative to read?

  192. I’m truly enjoying the design and layout of your website.
    It’s a very easy on the eyes which makes it much more pleasant for me to come here and visit more often. Did you hire
    out a designer to create your theme? Superb work!

  196. Heya i’m for the first time here. I found this board and I
    to find It really useful & it helped me out a lot. I
    am hoping to give one thing back and help others such as you aided me.

  197. Hi there! I could have sworn I’ve been to this blog
    before but after looking at a few of the posts I realized it’s new to me.
    Nonetheless, I’m definitely happy I found it and I’ll be book-marking it and checking back
    regularly!

  207. hello!,I like your writing so a lot! percentage we communicate more approximately your post on AOL?
    I need a specialist in this area to solve my problem.
    Maybe that is you! Taking a look forward to see you.

  214. Wonderful blog! I found it while surfing around on Yahoo News.
    Do you have any suggestions on how to get listed in Yahoo News?
    I’ve been trying for a while but I never seem
    to get there! Appreciate it

  217. 케어홈 안산출장마사지 안내 페이지입니다.
    중앙동, 고잔동, 상록수, 선부동, 초지동, 반월공단,
    대부도 등 안산 주요 지역의 안산출장안마, 출장안마,
    출장홈타이

  219. Please let me know if you’re looking for a article writer for
    your weblog. You have some really good articles and I believe I would be
    a good asset. If you ever want to take some of the
    load off, I’d really like to write some content for your blog in exchange for a link back to mine.

    Please blast me an e-mail if interested. Regards!

  221. This is very attention-grabbing, You are a very professional blogger.
    I’ve joined your feed and sit up for in the hunt for extra of
    your great post. Also, I have shared your website in my social networks

  223. 케어홈 평택출장마사지 안내 페이지입니다.
    평택역, 고덕신도시, 송탄, 지제역,
    안중, 포승 등 평택 주요 지역의 평택출장안마, 출장안마, 출장홈타이 이용 방법과

  224. This design is spectacular! You definitely know how to keep a
    reader entertained. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Excellent job.
    I really loved what you had to say, and more than that,
    how you presented it. Too cool!

LEAVE A REPLY

Please enter your comment!
Please enter your name here

This site uses Akismet to reduce spam. Learn how your comment data is processed.