KEY THINGS TO KNOW ABOUT STATE INTERNAL REVENUE SERVICE(SIRS)TAX AUDIT

The State Internal Revenue Service (SIRS) is an establishment of the relevant State Government across Nigeria (including FCT) which is saddled with the responsibility of collecting income and employment taxes as well as enforcing tax laws at the state levels. All employers of labour are obliged to deduct, remit and file Personal Income Taxes (PAYE) in the case of employment taxes and also file transactional and consumption taxes such as Withholding tax (WHT) and Hotel Occupancy and Restaurant Consumption (HORC) to the Government through the SIRS. The due date for remittances of PAYE is the 10th of every month following the month of deduction. While the due date for filing of Annual Tax Returns(PAYE) is January 31st of every year.

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