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 www.lirs.gov.ng or contact the Personal Income Tax Directorate on 0700 CALL LIRS i.e. 0 (700) 225-55477.
Remember delay can be costly!