It said it was necessary to avoid penalties in line with the Personal Income Tax Act Cap P8 LFN 2011 .
The agency’s eTax platform, launched in October, 2019 gave taxpayers the opportunity to comply with all COVID-19 protocols, by filing their tax returns from the comfort of their offices or homes, it stated. The statement said, “The annual tax returns, which show each employee’s emoluments and tax paid in year 2020, are to be filed via LIRS online portals only, as manual filing is no longer acceptable.
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