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January 2021

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Public Notice on the Filing of Annual Returns


Public Notice on the Filing of Tax Returns

Public Notice on the Filing of Tax Returns

Lagos State Internal Revenue Services has issued a public notice on the filing of annual returns.

This public notice on the filing of annual returns. is inline with the relevant provisions of Personal Income Tax Act (PITA), which obligated Employer of Labour in every State of the Federation, to file Annual Returns of their Employee for Year of Assessment with the relevant Internal Revenue in their Sate of Residence.

In view of this, all Employers of Labour are expected to comply with this notice, both in Lagos State and other parts of the Federation, not later than 31st of January 2020.

Where an employer fails to file the required Annual Employer’s Return on the due date, a penalty of N500, 000 shall be imposed upon conviction, if such employer is a body corporate and N50, 000 in the case of an individual.

The steps necessary for this returns are stated in the attached publication.

You may also get in touch with us @SOW Professional for necessary supports on this.


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SOW Professional Services                                                                                                                               Website:                                                                                                         Phone:        07038254989                                                                                                                                  Whassap:     07038254989

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