Nigeria: Measures regarding electronic payment of taxes (Lagos State)
Taxpayers will be required to generate a bill reference for payment of pay-as-you-earn (PAYE), withholding tax, and other taxes.
The Lagos State Internal Revenue Service (LIRS) issued a public notice introducing the “eTax-generated bill reference” to facilitate and optimize the ease of tax payments in line with its digitalization policy.
Effective 1 August 2022, taxpayers will be required to generate a bill reference for payment of pay-as-you-earn (PAYE), withholding tax, and other taxes due to the LIRS. After the effective date, the LIRS will discontinue the use of other payment references and codes.
To this effect, taxpayers will need to log into their accounts on the LIRS’ eTax platform, select the tax type, and upload relevant schedules for PAYE or withholding tax to generate bill references for payment of the relevant taxes to the LIRS.
Read a July 2022 report [PDF 256 KB] prepared by the KPMG member firm in Nigeria
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