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Nigeria: Extended due date for individual tax returns, Lagos State (COVID-19)

Nigeria: Extended due date for individual tax returns

The Lagos State tax authority extended the deadline for filing annual tax returns for certain individuals—employees and self-employed persons—by two months to 31 May 2020 (from 31 March 2020) in response to the coronavirus (COVID-19) pandemic.


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The Lagos State tax authority, however, did not extend tax relief regarding certain other tax compliance obligations—such as filing and payment of monthly withholding tax and “pay as you earn” (PAYE) tax. 

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