Countdown to the January 31 deadline for filing 2022 Employer’s Pay-As-You-Earn tax returns

It is now 5 working days to the expiration of the 31 January 2022 statutory deadline for the filing of Employer’s Pay-As-You-Earn tax returns (“the Returns”). Please refer to our Tax Alert Issue No. 1.3 of 6 January 2022 for the relevant information/ documents required for filing the Returns.

Failure by an employer to file the Returns within the statutory timeline attracts a fine of ₦500,000 and ₦50,000 for corporate entities and individuals, respectively, upon conviction. A stitch in time saves nine. 

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