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Due Dates
REMINDER ON DUE DATES FOR FILING TAX RETURNS
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A. 31st October 2020 is the Due Date of filing the following Tax Returns:
   For Companies having 30th April, 2020 as Accounting Year End: Â
i. Companies Income Tax (CIT)
ii. Education Tax (EDT)
iii. Capital Gains Tax (CGT)
iv. National Information Technology Development Levy (NITDL) as applicable.
B. 21st October, 2020 is the Due Date for fling Value Added Tax (Vat) & Withholding Tax (WHT) Returns for the month of September, 2020.
   Filing and payment Due Date for Value Added Tax (VAT) and Withholding Tax (WHT) is 21st day of the Month following the Month of transaction.
C. 10th October, 2020 is the Due Date for Pay As You Earn (PAYE) Remittance for the month of September, 2020.
    Remittances of Pay As You Earn (PAYE) is 10th Day of the Month Following the Month of deduction.
â File Your RETURNS and PAY Your Taxes ON TIME to avoid PENALTIES â
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Due Dates for filing Tax Returns
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| S/N | Due Dates | Types of Tax Returns |
| 1. | a) For old companies, six (6) months after the end of the company`s accounting year. b) For new companies, eighteen (18) months from the date of incorporation or six (6) months after the end of the company`s first accounting period whichever is earlier. | Company`s Income Tax (CIT) Filing Date |
| 2. | As in the case of CIT | Education Tax (EDT) |
| 3. | As in the case of CIT | National Information and Technology Development Levy (NITDL) (for applicable companies only) |
| 4. | Two (2) months after the commencement of the company`s accounting period | Estimated Petroleum Profit Tax (PPT) Returns |
| 5. | Within five (5) months after the end of the company`s accounting period | Final PPT returns (PPT) Returns |
| 6. | 31st March | Personal Income Tax (PIT) |
| 7. | 31st January | Annual Returns of Pay As You Earn (PAYE) (By Employers) |
| 8. | 10th of every month | PAYE Returns (By Employers) |
| 9. | 21st of every month | Withholding Tax (WHT)Returns |
| 10. | 21st of every month | Value Added Tax (VAT)Returns |
â File Your RETURNS and PAY Your Taxes ON TIME to avoid PENALTIES