All individuals (including expatriates) resident in Lagos State who are self-employment or in paid employment are required by law to file their ANNUAL TAX RETURN for 2017 on or before March 31st 2018

Under Section 81 and 82 of PITA, employees have an income tax obligation to be deducted from their emoluments; and employers are required to FILE A RETURN with the relevant tax authorities.

An employer is required to make the income tax deductions from emoluments paid to employees, and is subject to penalties for failure to deduct, or improper accounting for deductions.

For more information, visit or contact the Personal Income Tax Directorate on 0700 CALL LIRS i.e. 0 (700) 225-55477.

Remember delay can be costly!



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