Nigeria: PAYE tax returns required in Ogun state | KPMG | GLOBAL
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Nigeria: PAYE tax returns required in Ogun state

Nigeria: PAYE tax returns required in Ogun state

The tax authority of the Nigerian State of Ogun issued guidance concerning the filing of monthly Pay-As-You-Earn (PAYE) tax returns.


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Under prior rules, employers typically have sent monthly payment instructions/instruments to their banks without providing any supporting PAYE tax remittance schedule. Employers were not required to submit their monthly PAYE tax returns separately to the tax authority. 

The new rules provide that employers of employees who are residents in Ogun state must now submit monthly PAYE tax returns using a specified form, along with related evidence of the tax paid to the tax authority in both soft (electronic) and hard copies. The guidance also requires outsourcing companies to provide details of entities to whom their outsourced personnel have been assigned to work in Ogun state.  


Read a December 2017 report [PDF 153 KB] prepared by the KPMG member firm in Nigeria

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