As the first business quarter in 2024 draws to an end, this a reminder for businesses to fulfill their obligation of filing their employer tax return for the fiscal year 2023. This annual undertaking entails the submission of a comprehensive tax return delineating the income of employee(s) and the PAYE (Pay As You Earn) tax remitted during the period spanning from January 1, 2023, to December 31, 2023.
To ensure compliance, businesses are urged to submit their payroll tax returns to the appropriate State Internal Revenue Service governing the jurisdiction of their employees. Such submissions can be facilitated through various means, including online platforms, email correspondence, or physical submission at designated tax offices.
For those unfamiliar with the electronic filing process, it is imperative to note that new users must undergo a registration process. This involves registering either as a company entity or an individual to gain access to the e-filing portal.
Here are some actionable steps that businesses in Nigeria can take to file their 2023 employer tax return:
- Visit the online portal of the relevant State Internal Revenue Service (IRS) where the business is located.
- Register as a new user if you haven’t already, by following the instructions on the portal.
- Access the portal and file the return online or email it to the designated email address of the State IRS.
- Ensure that the return is dully completed and stamped by a licensed chartered tax practitioner.
- Attach evidence of payment and a cover letter to the Executive Chairman of the State IRS.
- For states that have a self-service online portal, log in and file the return accordingly.
- Note that late filing of the 2023 Form H1 return attracts a penalty of NGN500,000 for companies and NGN50,000 for individuals. .
Given Nigeria’s administrative structure, comprising thirty-six states alongside the Federal Capital Territory, adherence to the respective regulatory bodies within each region is paramount.
Below are the online platforms for filing 2023 employer tax return of some states in Nigeria.
Electronic portals of different State Internal Revenue Service
- Lagos State Internal Revenue Service (LSIRS) – https://etax.lirs.net
- Delta State Internal Revenue Service (DeltaIRS) – Delta IRS Self-service online portal
- Kaduna State Internal Revenue Service (KADIRS) – KADIRS filing portal
- Bayelsa State Internal Revenue Service (BSIRS) – The annual returns can be filed on the Bayelsa State IRS eTaxportal or via e-mail to annualreturns@bir.by.gov.ng. The submission must follow the annual return template (BSIRS template) duly sealed and stamped by a licensed chartered Tax Practitioner. The attachments should contain evidence of payment and a cover letter to the Executive Chairman, Bayelsa State Board of Internal Revenue, Revenue House, Lambert Eradiri Road, P.M.B. 59, Onopa, Yenagoa, Bayelsa State.
- Cross River Internal Revenue Service (CRIRS) – https://www.crirs.ng/assessment-guide/
- Delta State Internal Revenue Service (DeltaIRS) – Delta IRS Self-service online portal
- Edo State Internal Revenue Service (EIRS) –https://eras.eirs.gov.ng/Login/Company
- Enugu State Internal Revenue Service (ENIRS) – https://irs.en.gov.ng/home
- Federal Capital Territory Internal Revenue Service (FCTIRS) – https://fctirs.gov.ng/
- Rivers State Internal Revenue Service (RIRS) – Rivers BIRS self service. Note: New users on the e-filing platform are advised to search for their name or business name before registering on the portal.
- Kwara State Internal Revenue Service (KWIRS) – https://selfservice.kwirs.com/
- Osun State Internal Revenue Service (OIRS) – Returns can be filed online on https://irs.os.gov.ng/annual-returns/or via e-mail to irsosun@gmail.com showing the duly completed MS Excel template or physical delivery to OIRS, Omoluabi Holdings Building, Adjacent NNPC, Abere, Osun State with soft copies in a Flash drive or Compact Disc
The penalty for late filing of the 2023 Form H1 return is NGN500,000 for companies and NGN50,000 for individuals.
Note: File Your 2023 Employer Tax Return Today! Don’t wait until it’s too late! File your 2023 employer tax return now and avoid the penalty. Visit the online portal of the relevant State Internal Revenue Service (IRS) and follow the instructions. Ensure completion and stamping by a licensed chartered tax practitioner. Attach evidence of payment and a cover letter. Don’t hesitate to seek specialist advice. File your 2023 employer tax return today!
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