Abiodun
ALL taxable adults resident in Ogun State have been urged to file the annual tax returns of all incomes from all sources for the year 2023 before the expiration date.
A release signed by the Executive Chairman of the Ogun State Internal Revenue Service (OGIRS), Mr Olugbenga Olaleye, indicated that taxable adults whether self employed or in paid employment earning income from other sources not subjected to Pay As You Earn (PAYE), should complete the income declaration form by visiting the agency’s portal to file their tax returns
According to the release, the returns for the year ending 31st December, 2023, should be filed within 90 days of succeeding year. January 1, 2024 to March 31, 2024, after which best of judgement (BOJ) assessment in accordance with the Personal Income Tax Act 2011 as amended would be applied
“Failure to comply with the above law will attract a Best of Judgement (BOJ) assessment in accordance with section 54(3) of Personal Income Tax Act (PITA) (as ammended).
“Section 94, 95 and 96 of the Personal Income Tax Act further stipulates applicable penalties for non-filing, incorrect/false declaration and late submission “ the release stated.
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