Deadline for filing of annual employer’s tax returns (Form H1)

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Deadline for filing of annual employer’s tax returns (Form H1)

The 2021 Employer Tax Return (Form H1) is due for filing by 31 January 2022. The Personal Income Tax Act (PITA) Cap P8 LFN 2004 (as amended to date), requires every employer to submit its tax returns (Form H1), with the relevant state tax authorities where its employees are tax resident.

The Form H1 is a declaration of the total emoluments paid to employees in the preceding year. The penalty for non-filing is ₦500,000 in the case of a corporate organization and ₦50,000 in the case of on an individual.

A number of states in Nigeria have adopted an e-filing system for this purpose while other states have included several additional documents to be filed alongside the returns.

Some states that have adopted an e-filing system include:

Employers are advised to carry out their annual reconciliations and get familiar with the requirements for each state, ahead of the deadline stated above.

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