We refer to our Tax Alert Nos. 4.2 of April 2020 and 5.6 of May 2020 communicating the extension of the deadline for filing of annual income tax returns (“the returns”) by the Federal Inland Revenue Service and Lagos Internal Revenue Service (LIRS) for Foreign Affairs Ministry, Military/Police personnel and non-resident persons, and employees and self-employed persons, respectively, to 30 June 2020. It is now 14 working days to the expiration of the extended filing deadline.

The returns, which consists of emoluments/ income earned by individuals (employees and self-employed persons) from every source for the preceding year, deductions/reliefs claimed and taxes paid thereon, are to be submitted to the relevant tax authorities (RTAs) in the States where the individuals are resident, and the Federal Capital Territory Internal Revenue Service (FCT-IRS) for Abuja residents.

Individuals resident in Lagos State or their designated tax agents can access the tax forms on LIRS e-tax platform (https://etax.lirs.net/) using the individuals’ taxpayer-ID and password, complete the required information and submit the returns electronically. However, while Abuja residents can download the “Personal Income Tax Return” form from the FCT-IRS’ website (https://fctirs.gov.ng) and complete the relevant information, they are required to submit the hardcopy of the completed form and supporting documents at any FCT-IRS’ designated offices in Abuja.

Individuals or their designated tax agents must ensure compliance with the RTAs’ filing guidelines to avoid rejection of the tax returns.

For further enquiries, please contact:

Wole Obayomi

ng-fmtaxenquiries@ng.kpmg.com