Nigeria: Deadline for employer’s filing PAYE tax returns is 31 January 2023

The deadline for employers filing Pay-As-You-Earn (PAYE) tax returns for 2022 is 31 January 2023.

The deadline for employers filing PAYE tax returns for 2022 is 31 January 2023

In Nigeria, the deadline for employers filing Pay-As-You-Earn (PAYE) tax returns for 2022 is 31 January 2023.

The PAYE returns are to include each employee’s emolument and taxes paid in the preceding year.

The PAYE returns must be filed with the relevant State Board of Internal Revenue Service (SBIRS) where the employees were resident (and with the Federal Capital Territory Internal Revenue Service for employees that were resident in Abuja) in 2022.

Some of the relevant information/ documents required for the purpose of filing the PAYE returns include:

  • Annual payroll of employees, showing the gross income earned and tax paid for each employee for 2022 tax year.
  • Evidence of PAYE tax remittance to the relevant SBIRS (i.e., copies of the employees' PAYE tax receipts for the year).
  • Duly completed e-TCC application form (for fresh applicants only), signed by the employees with passport photographs affixed. The company’s stamp must be affixed to the bottom page of the forms. A separate schedule needs to be prepared for e-TCC renewals. This requirement may, however, differ depending on the SBIRS.
  • Acknowledged copies of expatriate quota and monthly expatriate immigration returns submitted to the Nigeria Immigration Service (if applicable).
  • Information on the nature of permits used by expatriates for their Nigerian employment in 2022 tax year (e.g., Temporary Work Permit or Combined Expatriate Residence Permit and Alien Card).
  • A copy of projected annual payroll for 2023, stamped and signed by authorized personnel of the company.
  • Evidence of payment of development levy for all employees for 2022 tax year.
  • Business premises levy: evidence of payment of annual renewal levy (or registration fee for first time payment) for 2022 tax year.
  • Current utility bill of the business (e.g., utility bill, land use charge, etc.). This requirement may differ depending on the SBIRS.

Read a January 2023 report [PDF 458 KB] prepared by the KPMG member firm in Nigeria


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