FILING OF ANNUAL P.A.Y.E. TAX RETURNS FOR 2023
The 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, 2023.
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 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 using the following link: https://akirs.ibomtax.ng
7. For those who cannot transmit their PAYE Returns electronically, please come with your Returns
attached with relevant Excel schedules in a Flash drive/USB
The underlisted 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 E-mail: support@akirs.ak.gov.ng.
Signed:
Okon Okon
Executive Chairman
Akwa Ibom State Internal Revenue Service
… For the public good
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