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Akwa Ibom State Internal Revenue Service (AKIRS) wishes to inform the general public that, in compliance with the provision of Section 81(2) of the Personal Income Tax Act, 2011 (as amended), all employers of labour doing business in Akwa Ibom State, including public and private organizations are hereby reminded that they are statutorily required to file their PAYE Tax Returns for 2023 on or before 31st January, 2024.
 
In line with Section 81(3) of this Act, any employer who contravenes this Section shall be liable, on conviction, to a penalty of N500,000.00 in case of a body corporate and N50,000.00 in the case of an individual.
 
The Annual Returns for employers of labour should contain the following details as it relates to:
1.            PAYE Annual Returns Form (H1)
 
2.            Income Tax Form for returns of income and claims for allowances and reliefs (Form A)
 
3.            Withholding Tax (WHT) Returns for contract, rent, dividends, etc in line with Section 41, 69, 70 and 72 of PITA
 
4.            Development Levy
 
5.            A schedule of all Withholding Tax deductions made by showing names and addresses of beneficiaries, amount,tax deducted and nature of services
 
6.            In line with global best practice, Akwa Ibom State Internal Revenue Service has directed that all Annual Filings should be done online and it is compulsory to use the following link: https://akirs.ibomtax.ng
 
 
The under-listed documents should be uploaded along with the returns schedule in the format provided on the link above:
 
i.               Revenue receipt(s) on PAYE, WHT and EDL for the period 
ii.             Immigration returns for expatriate (where applicable) 
iii.          Expatriate quota (where applicable) 
iv.           Nominal payroll of all employees in their Organizations for 2023   
v.             Contact persons and phone numbers (Tax Desk Officer) 
vi.           Evidence of approved contributory pension scheme, schedule and remittances to pension fund administrators (where applicable)
 
vii.        Evidence of deduction, schedule and remittances of National Housing Fund
 
We hereby advise all employers of labour to comply with the above provisions. 
For further enquiries, contact us at AKIRS, Revenue House, Banking Layout, Udo Udoma Avenue, Uyo or call 08023772227 or 08139297730 
E-mail: info@akirs.ak.gov.ng 

Signed:

Okon Okon

Executive Chairman

Akwa Ibom State Internal Revenue Service