NOTICE OF DEMAND FOR EMPLOYERS’ ANNUAL TAX RETURNS

Pursuant to Section 81, subsection 2 of the Personal Income Tax Act 2011 as amended, the Kwara State Internal Revenue Service (KW-IRS) requires all employers of labour within Kwara State to file in their 2021 Annual Tax Returns not later than 31st January, 2022.

Kindly visit KW-IRS Self Service Portal on irs.kw.gov.ng/annualreturns to DOWNLOAD, FILL AND UPLOAD the completed Annual Tax Returns Form. Copies of completed forms could also be forwarded to helpdesk@kw-irs.com.

Documents required to be filed in include the following:

i. PAYE Annual Returns

ii. Remittance Summary

iii. Withholding Tax Annual Returns

iv. Nominal roll of the Organization

v. Scanned copies of the automated revenue receipts on PAYE, Withholding

Tax and Development Levies

vi. Expatriate quota and Immigration Returns of expatriate(s) (if

applicable)

All employers of labour in the State are to note that failure to file in tax returns by close of business of 31st January, 2022 is a contravention of the provision of the Section 81, subsection 3 of the Personal Income Tax Act under reference and shall be liable on conviction to a penalty of N500, 000.00 in the case of a Corporate body and N50, 000.00 in the case of an Individual.

For further enquiries, kindly visit any of our offices in all the Local Government Areas across the State or our website on www.irs.kw.gov.ng or social media platforms- Instagram@kwirs, Facebook & Twitter @KwaraIRS or call 07006959477.