Filing of 2023 employer tax returns in Nigeria

As the first month in 2024 draws to an end, businesses are reminded to file their 2023 employer tax return. The annual tax return showing employee(s) income and PAYE tax paid from 1 January 2023 to 31 December 2023 will be due on 31 January 2024. Payroll tax returns should be filed with the relevant State Internal Revenue Service of the employee. The return can be filed online or e-mail or physical submission at the tax office. For more details on employer tax return in Nigeria, click here. New users on the e-filing platform will be required to register as a company or individual to access the portal. There are thirty-six states in Nigeria plus the Federal Capital Territory.

 Below are the online platforms for filing 2023 employer tax return of some states in Nigeria.

Electronic portals of different State Internal Revenue Service

  1. Bayelsa State Internal Revenue Service (BSIRS) – The annual returns can be filed on the Bayelsa State IRS eTax portal or via e-mail to [email protected]. 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.
  2. Cross River Internal Revenue Service (CRIRS) –
  3. Delta State Internal Revenue Service (DeltaIRS) – Delta IRS Self-service online portal
  4. Edo State Internal Revenue Service (EIRS) –
  5. Enugu State Internal Revenue Service (ENIRS) –
  6. Federal Capital Territory  Internal Revenue Service (FCTIRS) –
  7. Kaduna State Internal Revenue Service (KADIRS) – KADIRS filing portal
  8. Kwara State Internal Revenue Service (KWIRS) –
  9. Lagos State Internal Revenue Service (LSIRS) –
  10. Osun State Internal Revenue Service (OIRS) – Returns can be filed online on or via e-mail to [email protected] 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
  11. 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.

The penalty for late filing of the 2023 Form H1 return is NGN500,000 for companies and NGN50,000 for individuals.

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