ARTICLE · 04 MARCH 2024

Annual Tax Returns

K.Esther Consulting

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Annual Tax returns is an obligatory return that the State Internal Revenue Service expect from individuals and employers of individuals every year...

NigeriaTax

K.Esther Consulting

Annual Tax returns is an obligatory return that the State Internal Revenue Service expect from individuals and employers of individuals every year

The form A is for employee's tax returns due on the 31^st of March every year, while the employers are expected to file the form H1, due on the 31^st of January every year.

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.

Individuals are by this notice, reminded of their statutory obligation to file their annual tax returns with the relevant tax authority, on or before the deadline of 31 March 2024.

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