Employer Tax Returns Due for Filing by 31st January 2021

Tuesday, January 19, 2021 / 11:10 AM / By Deloitte / Header Image Credit: Low Incomes Tax Reform Group

The 2020 Employer Tax Returns (Form H1) are due for filing by 31 January 2021. The Personal Income Tax Act (PITA) Cap P8 LFN 2004 (as amended to date), requires every employer to submit Tax Returns (Form H1) with the relevant State Tax Authorities where its employees are tax resident.

The Form H1 is a declaration of the total emoluments paid to employees in the preceding year. The penalty for non-filing is N500,000 in the case of a corporate organization and N50,000 in the case of on an individual.

A number of states in Nigeria have adopted an e-filing system for this purpose while other states have included several additional documents to be filed alongside the returns.

The States that have adopted an e-filing system include:

•  Lagos State Internal Revenue Service
• Ogun State Internal Revenue Service
• Rivers State Internal Revenue Service
• Kogi State Internal Revenue Service
• Osun State Internal Revenue Service
• Edo State Internal Revenue Service
• Anambra State Internal Revenue Service
• Cross River State Internal Revenue Service via email to returns@crirs.ng

Employers are advised to get familiar with the process ahead of the deadline stated above.

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