The Edo State Internal Revenue Service (EIRS) has announced that all employers of labour and taxable persons in Edo State are required to file their 2026 Annual Tax Returns within timelines set by law, in line with the Nigerian Tax Administration Act (NTAA) 2025 and the Nigeria Tax Act (NTA) 2025. The Service stated that employers must submit their returns on or before January 31, 2026, while individual taxable persons are expected to file not later than March 31, 2026.
In a statement issued on Thursday, the Edo State Internal Revenue Service said the directive was based on existing tax laws guiding revenue administration in the country. It said, “Pursuant to Section 14 subsections (1), (2) & (3), Section 13 subsection (1) & (2) of the Nigerian Tax Administration Act (NTAA) 2025, & Section 26 of the Nigeria Tax Act (NTA) 2025, the Edo State Internal Revenue Service (EIRS), hereby notifies all employers of labour and all taxable persons in Edo State to file their 2026 Annual Tax Returns not later than 31st of January, 2026 and 31st of March, 2026 respectively.”
The Service outlined the documents and information required for the filing exercise, urging taxpayers to ensure accuracy and completeness. According to the statement, employers are expected to submit a duly completed Tax Form H1, which covers returns for the preceding year 2025, on or before January 31, 2026. They are also required to complete and submit Tax Form H3 for the current year 2026 not later than March 31, 2026.
Other documents listed include the 2025 PAYE Remittance Schedule, as well as expatriate quota and immigration returns where applicable. Taxable persons are also required to complete a Self-Assessment Form, known as Tax Form A, which must be filed on or before March 31, 2026. The statement further noted that taxpayers must declare the amount of income earned from all sources for the year preceding the year of assessment.
In addition, the EIRS said filings must include details of personal reliefs and tax computation. For individuals earning income from trade, business, profession or vocation, an audited financial statement or a statement of account attested to by the taxpayer is required. Taxpayers are also expected to provide their Taxpayer Identification number, as well as evidence of payment of tax due, which may include automated ERAS revenue receipts or bank deposit tellers for PAYE and withholding tax.
The Service also issued a specific directive to employers regarding employee records. It stated, “Employers of labour are to ensure that employees’ names on Tax Returns Forms match the Taxpayer IDs of their employees for seamless verification.” It added that all annual tax returns must be properly endorsed, saying, “All Annual Tax Returns MUST be duly signed and stamped by the employer or an accredited tax agent and be in full compliance with the provisions of Section 33 of the Nigeria Tax Administration Act (NTAA).”
Taxpayers were advised to use the EIRS self-filing platform to complete the process. According to the notice, Forms H1 and H3 should be downloaded, filled electronically using the Excel template, and uploaded via https://paye.eirs.gov.ng, while Tax Form A should be submitted to efiling@eirs.gov.ng.
The statement also warned of penalties for non-compliance. It said, “Any employer who contravenes the provisions of this Act (NTAA) commits an offence and is liable to an administrative penalty of N1,000,000 or on conviction, to imprisonment for a term not exceeding three years or to a fine or both in line with Section 127 (a) & (b) of the NTAA.” It added that any taxable person who fails to file, or files incomplete or inaccurate returns, will face penalties of N100,000 in the first month of default and N50,000 for each subsequent month, as provided under Section 101 (a) & (b) of the NTAA.
