Nigeria: Reminder for employers filing PAYE tax returns, 31 January deadline
The deadline is 31 January 2022 for employers filing Pay-As-You-Earn (PAYE) tax returns for 2021.
The deadline is 31 January 2022 for employers filing Pay-As-You-Earn (PAYE) tax returns.
In Nigeria, the deadline is 31 January 2022 for employers filing Pay-As-You-Earn (PAYE) tax returns for 2021.
- The PAYE returns are to include each employee’s pay (wages or salary) and the amount of tax paid in the preceding year.
- The PAYE returns must be filed with the relevant State Board of Internal Revenue Services (SBIRS) in the state where the employees were residents (and with the Federal Capital Territory Internal Revenue Service for employees who were resident in Abuja) in 2021.
- Failure by an employer to file the returns within the statutory timeline may be subject to penalties.
Read a January 2022 report [PDF 223 KB] prepared by the KPMG member firm in Nigeria
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