Category PAYE Tax

Home » Tax » PAYE Tax » Page 3

LIRS issues public notice on TIN registration

The Lagos State Internal Revenue Service (LIRS) is about to merge the payer identification number (payer ID) of taxpayers in Lagos State with the tax identification number (TIN) of Joint Tax Board (JTB). LIRS announced its plan in a public…

LIRS introduces e-filing of annual tax returns

The Lagos State Internal Revenue Service (LIRS) has changed the tax filing narratives. According to the Personal Income Tax Act (PITA) Cap P8 LFN 2011 (as amended), every employer shall file an employer tax returns (Form H1) with the relevant…

A complete guide on employer tax return in Nigeria

An employer is required to deduct Pay-As-You-Earn (PAYE) tax from employees’ salary in each month. Thereafter, the employer must remit the amount to the relevant tax authority within 10 days of the next month. Besides the monthly PAYE tax return,…

Tax equalization for expatriates

Global mobility will be easier if employment tax rates are the same in every country. Well, it isn’t! The tax liability of an employee often changes during an international assignment. If an expatriate is tax resident in a foreign country,…

expatriate tax

Expatriate tax in Nigeria

Multinational companies often send employees to another country for business purposes. It could be a formal or an informal assignment. An example of employees on formal assignment is expatriate. An expatriate is a person residing in another (host) country for…