Request for Filing of 2014 Personal Income Tax Return at Federal Inland Revenue Service
Federal Inland Revenue Service
15 Sokode Crescent, Wuse Zone 5, P.M.B 33, Garki, Abuja, Nigeria
Request for Filing of 2014 Personal Income Tax Return: Residents of the Federal Capital Territory
Returns by all residents of Federal Capital Territory
All Individuals, Communities, Families, Trustee or Estate (Executors) and deemed residents within the Federal Capital Territory and having any income whether personally or in representative capacity are hereby notified to file the 2014 Annual Returns in compliance with Section 41 of the Personal Income Tax Act 2004 as amended which states:
- For each year of assessment, a taxable person shall, without notice or demand therefore, file a return of income in the prescribed form and containing the a prescribed information with the tax authority of the State in which the taxable person is deemed to be a resident together with a true and correct statement in writing containing:
- amount of income from every source of the year preceding the year of assessment computed in accordance with the provisions of this Act and rules or regulations made thereunder; and
- Such particulars as by the return may be required for the purpose of this Act and rules or regulations made thereunder with respect to any such income, allowance, relief, and deduction or otherwise as may be material for that purpose. And
- A taxable person shall file with the relevant tax authority the returns as stipulated in this section within 90 days from the commencement of every year of assessment.
Returns by all employers
This is to remind all employers of the provisions of Section 81 (2) of the Personal Income Tax Act, CAP. P8 Laws of the Federation of Nigeria 2004 as amended by the Personal Income Tax (Amendment) Act 2011 which states that “Every employer shall be required to file a return with the relevant tax authority of all emoluments paid to its employees, not later than 31st January of every year in respect of all employees in its employment in the preceding year”.
All employers (Public and Private Organizations) in the Federal Capital Territory who are yet to comply with the statutory provisions of PITA Section 81 (2) above and Personal Income Tax Act – Subsidiary Legislation, Operation of Pay-As-You-Earn (PAYE) Regulation Section 10 which states “Not later than thirty days after the end of each year, an employer shall render to the relevant tax authority on Form H1or such other form as the tax authority may approve, or prescribe, a return in respect of each employee showing the total emoluments of each employee during the year, the tax relief, if any, and total tax deducted from the employee”, are advised to tile the 2013 returns at any of the Federal Inland Revenue Service. Individual & Enterprises Income Tax Offices listed below.
Any employer who fails to comply with the requirement of the law for filing Form H1 shall be deemed to have defaulted and FIRS would rely on the provision of Personal Income Tax (Amendment) Act 2011 Sec 81 Personal Income Tax Act, CAP. P8 Laws of the Federation of Nigeria 2004 as amended by the Personal Income Tax (Amendment) Act 2011 which states that “Any employer who convenes the provisions of this section shall be liable on conviction to a penalty of N 500.000 in the case of a body corporate, and N50.000 in the case of an individual”.
The return must be submitted as explained below:
- PAYE Annual Return Form (H1) which shows the total emolument of each employee, the tax relief (if any) and the total tax deducted for the year (Printout and electronic copy saved on a CD)
- Schedule (including month, Amount, period, date, receipt number) of PAYE remittance in 2013 and copies of all receipts attached.
If any person or company required to file return pursuant to the Personal Income Tax Act, CAP, P8 LFN 2004 as amended by the Personal Income Tax (Amendment) Act 2011, failed to comply with the filing requirement, FIRS would rely on the provisions of Section 94 (4) of the Act which states that “In the case of failure by a person to comply with the requirements of a notice given by the relevant tax authority under the provisions of section 41 of this Act for the purposes of the income tax for a year of assessment to be charged on that person… the relevant tax authority may… impose a penalty on him of an amount equal to the income tax chargeable on him for the preceding year of assessment”
and Section 96 (1) of the Act which states that: A person who (a) for the purpose of obtaining a deduction, set -off, relief or an overpayment in respect of tax for himself or any other person, or who in a return, account or particulars made or furnished with reference to tax, knowingly makes a false statement or false representation… is guilty of an offence and liable on conviction to a fine of N50:000 for individuals and N500, 000 for corporate bodies or to imprisonment for not more than six months:
The resident of the Federal Capital Territory is advised to file his/her tax returns to any of the listed FEDERAL INLAND REVENUE SERVICE, INDIVIDUAL & ENTERPRISES INCOME TAX OFFICES (IEITOs) closest to him/her.
| Tax Office | Office Address | |
| 1 | Asokoro IEITO | 1, Samora Matchell Street, Off Kwame Nkuruma, Asokoro, Abuja |
| 2 | Abuja MDA IEITO | Ground Floor, Muktar El-Yakub Place, Plot 119 Zakarriyyah Street, Beside Metro Plaza, Central Business District, Abuja.
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| 3 | Central Area IEITO | Rivers Plaza, Plot 470 Abogo Lagerma Street, Central Business Area, Abuja |
| 4 | Garki IEITO | 12, Port-Harcourt Crescent, Off Gimpiya Street, Area 11, Garki, Abuja |
| 5 | Gwagwalada IEITO | FCT, Secretariat (CIPB Building) Near Atlas Int’l Hotel, Secretariat Road, Gwagwalada |
| 6 | Maitama IEITO | Owena House, Plot 76, Ralph Shodeinde Street, CBD, Abuja. FCT/61B Usuma Street Off Gana Street, Maitama, Abuja |
| 7 | Utako IEITO | Plot 903, Obafemi Awolowo, Road, Beside KIA Motors, Utako, Abuja |
| 8 | Wuse IEITO | Plot 26, Sudan Street, Zone 6, Wuse, Abuja |
All enquiries and requests for clarification on the above should be directed to the following:
Executive Chairman,
Federal Inland Revenue Service
Revenue House,
15 Sokode Crescent
Wuse Zone 5, Abuja
Director- (Tax Policy and Legislation)
Federal Inland Revenue Service
CAC Complex, Ndola Square
Wuse Zone 5, Abuja
E-mail: tpld@firs.gov.ng
Director- (Individual and Enterprises Income Department)
Federal Inland Revenue Service
Revenue House Annex, Golden House
14 Sokode Crescent
Zone 5, Abuja
Wuse
