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Nigeria: Reminder of 31 January deadline for 2018 PAYE returns

Nigeria: Reminder of deadline for 2018 PAYE returns

The deadline for filing employer’s “Pay As You Earn” (PAYE) returns is 31 January 2019.

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The PAYE returns show each employee’s emolument and tax paid in the preceding year, and must be filed with the relevant tax authority in the state where the employees were residents for 2018 (PAYE returns for residents in Abuja are filed with the Federal Capital Territory Internal Revenue Service). 

 
Read a January 2019 report [PDF 163 KB] prepared by the KPMG member firm in Nigeria

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