5-year-old Boy Pays Income Tax To Lagos Government???

Who issues income tax to a 5 years old boy???...Please we need the govt. to explain this act to us because from my best of knowledge income tax is meant for people working...According to Saharareporters,

Governor Babatunde Fashola led Lagos State government has taxed a 5-year old boy Ifezue Chimdindu Chukwueloka. The boy was forced to pay income tax of N10,000 even though he doesn’t have a job or income of any kind.
 Parents of a little boy stated that tax officials from the Lagos State Internal Revenue Service stormed their home in Isolo area of Lagos and insisted Chimdindu must pay income tax. Two tax collectors whose names were given as “Alhaja Goloba and Mr. Ladipo of Ejigbo tax office forcibly took the tax from Chimdindu parents and issued receipts stating that he was taxed N10,000 income tax for year 2014....
See photos of tax document paid below...