Section 41 of the Personal Income Tax Act (PITA) Cap P8 LFN 2004 (as amended) requires all individuals to submit their individual tax returns (Form A) with the relevant tax authority. This return is for all income earned from all sources in the preceding year and it is due for submission by 31 March of every year.
Individuals are by this notice, reminded of their statutory obligation to file their 2018 annual tax returns with the relevant tax authority, on or before the deadline of 31 March 2019.
In the same manner as the employers' tax returns (Form H1) were filed, Form A for Lagos State Internal Revenue Service (LIRS) and Rivers State Internal Revenue Service (RIRS) should be filed online. LIRS and RIRS online platforms can be assessed through www.lirs.gov.ng and https://rivtamis.riversbirs.gov.ng respectively.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.