Federal Inland Revenue Service
15 Sokode Crescent. Wuse Zone 5, P M.B 33, Garki, Abuja Nigeria
Request for Filing of 2013 Personal Income Tax Return
Residents of the Federal Capital Territory
Pursuant to the Personal Income Tax Act 2004 Laws of the Federation of Nigeria, CAP P8 Section 1 (PITA as amended), and Federal Inland Revenue are Service (Establishment) Act 2007, First Schedule, Articles 3 and 10 thereof, the attention of all residents of the Federal Capital Territory are hereby invited to the relevant provisions of the laws as stated hereunder:
- 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 which is chargeable to tax under the provisions of Personal Income Tax (as amended ) is required to file Return of Income. (PITA 2004 Sec 1 & 41)
- All residents of the Federal Capital Territory to declare the income derived from all sources and file the, 2013 Return of Income within ninety (90) days from commencement of the year of assessment in the prescribed “Form A” obtainable from the Federal Inland Revenue Service, Individual & Enterprises Income Tax Offices listed in sub-paragraph 7 below. (PITA Sec 41 Sub Sec 3)
- All employers of labour, in line with the provisions of the PITA, Sections41 & 44 and Personal Income Tax Act-Subsidiary Legislation, Section 10 to render a return on Form H1 (Returns of Income Form), in respect of each employee showing the total emolument of such employee during the year2012, the tax relief, if any, and total tax deducted from the employee to the Federal Inland Revenue Service. Individuals and Enterprises Income Tax Offices within their jurisdiction (listed in sub-paragraph 7 below) not later than 30th January, 2013.
- The Tax Administration (Self-Assessment) Regulations, 2011, requires all taxable persons to file a Self Assessment returns with the relevant tax authority within ninety (90) days from the commencement of every year (March, 31 annually). The established Self-Assessment Regime requires the concurrent filing of returns and payment of tax due on or before the due date showing the computation of the liabilities and evidence of payment. Any tax due from a self-assessment return filed by a self employed taxpayer should be paid within two months of the filing of the assessment or such time as may be agreed with the relevant tax office subject to the approval of the Board; (Tax Administration (Self-Assessment) Regulations 2011, Section 12)
- All tax payers, employees and self-employed alike are required to fulfill this statutory obligation, as going forward, FIRS will not hesitate to invoke the provisions of the Personal Income Tax (Amendment) Act, 2011 and/or the FIRS (Establishment) Act 2007 against any taxpayer that fails to file its returns as prescribed by law; and
- Making false statements and returns are punishable offences under the PITA., with the prescribed penalty of =N = 50, 000 for Individual and =500, 000 for Corporate bodies or to imprisonment for not more than six months; (PITA Sec 96)
- All taxable persons resident within the Federal Capital Territory on the 1st day of January 2013 shall forward the return of their income to any of the under listed Federal Inland Revenue Service, Individual & Enterprises Income Tax Offices (IEITO):
| Tax Office
|
Office Address
|
|
| 1 | Asokoro IEITO
|
1, Samora Matchell Street, Off Kwame Nkurumah, Asokoro, Abuja
|
| 2 | Abuja MDA IEITO
|
NACRBD Plaza, 1st 2nd Floor, Central Business District, Abuja
|
| 3 | Central Area IE TO
|
Rivers Plaza, Plot 470 Abogo Lagerma Street Central Business Area, Abuja
|
| 4 | Garki IEITO
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12, Port Harcourt Crescent Off Gimbiya Street Area 1, 1 , Garki, Abuja
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| 5 | Gwagwalada IEITO
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FCT Secretariat (CIPB Building) Near Atlas Int’l Hotel, Secretariat Road, Gwagwalada
|
| 6 | Maitama IEITO
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Owena House, Plot 76, Ralph Shodeinde Street CBD, Abuja, FCT/61B Usuma Off Gana Street, Maitama, Abuja
|
| 7 | Utako IEITO
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Plot 903, Obafemi Awolowo Road, Beside KIA Motors, Utako. Abuja
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| 8 | Wuse IEITO
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Plot 26, Sudan Street, Zone 6, Wuse, Abuja
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| 9 | Satellite Tax Office, Dei-Dei Market
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Shop No. 6. Dei-Dei International Market Beside First Bank. Dei-Dei
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| 10 | Satellite Tax Office, Garki Market
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45/47 Block D13. Usman Halitu Street, Garki Moderm Market Garki Abuja
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| 11 | Satellite Tax Office, Garki Market
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Shop No. S.9 High Rise, Gudu Spare Parts Market Behind Diamond Bank, Gudu Abuja
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| 12 | Satellite Tax Dice, Kugbo/Nyanya Market
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c/o Asokoro IEITO, 1, Samora Matchell Street , Off Kwame Nkurumah, Asokoro, Abuja.
|
| 13 | Satellite Tax Office, Utako Market
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c/o Utako IEITO, Plot 903, Obafemi Awolowo Road, Beside KIA Motors, Utako, Abuja
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| 14 | Satellite Tax Office, Wuse Market
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Rochas Okorocha Plaza, Wuse Market Wuse, Abuja |
| 15 | Satellite Tax Office, Zone 5 Building Materials Market
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15, Ndola Street, ANBEEZ Plaza Block B, 3rd Floor, Room 3010, by Building Market, Zone 5, 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
Email: oec@firs.gov.ng
Director- (Tax Policy and Legislation)
Federal Inland Revenue Service,
Revenue House Annex, Golden House
12, Sokode Crescent Wuse Zone 5, Abuja
Email: tpld@firs.gov.ng
Director- (Individual and Enterprises Income Tax Department)
Federal Inland Revenue Service,
Revenue House Annex, Golden House,
12 Sokode Crescent,
Wuse Zone 5, Abuja
Email: ieitd@firs.gov.ng
Tel: 08115900128
