Under the Personal Income Tax Act (PITA) Cap P8 LFN 2004 (as amended), every employer is statutorily required to submit employers' tax returns (Form H1) with the relevant tax authority of all emoluments paid to its employees in the preceding year. The timeline is not later than 31 January of every year.
Employers are by this notice, reminded of their statutory obligation to file their 2018 annual returns with the relevant tax authority, on or before the deadline date of 31 January 2019.
As communicated in our previous tax alert, Lagos State Internal Revenue Service (LIRS) has finalised plans for the annual returns to be filed online. LIRS said it will not accept hard copy returns. In a similar development, Rivers State Internal Revenue Service (RIRS) has set up an online platform which will be available for the filing process. The RIRS online platform can be assessed through https://rivtamis.riversbirs.gov.ng. Please click here to access our previous tax alert.
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