INTRODUCTION OF ADDITIONAL COVID-19 TAX INCENTIVES TO TAXPAYERS

INTRODUCTION OF ADDITIONAL COVID-19 TAX INCENTIVES TO TAXPAYERS

Further to Kaduna State Internal Revenue Service announcement on 9th April, 2020 of palliative measures put in place to cushion the effects of Covid -19 on taxpayers, the Service hereby announces the following additional incentives to its esteemed taxpayers.

1) The deadline for the filling of Annual Tax Returns has been further extended to 30th September, 2020.

2) Penalties and Interests that hitherto would accrue for late filling of returns have been waived for the period of the extension (1st April to July 31st, 2020).

3) Filling of Annual Tax Returns within the extended period shall be deemed to be within the statutory timeline and shall attract 1% rebate on tax due.

4) Kaduna State Internal Revenue Service has opened a window within the period of extension for amicable/out of court settlement, of all pending cases in Courts/Tribunals.


5) Taxpayers subject to Presumptive Tax shall enjoy a four month grace period to recover from the shock of the lock down (1st June to 30th September, 2020).

6) The Entertainment and Hospitality Sector shall enjoy a grace period on payment of Consumption Tax for the period of 1st April to 30th September, 2020.

7) Private schools shall enjoy a grace period on payment of PAYE for the period of 1st April to 30th September, 2020.

8) Defaulting taxpayers that have hitherto failed to subject themselves to tax, either by failing to declare, under- declare, failed to file returns or failed to pay their taxes shall be granted amnesty from prosecution and may be allowed a waiver on accrued penalties and interests, if they voluntarily declare their Assets/Incomes and pay between 30th June to 31st December, 2020.

9) Tricycle, Bus and Taxi operators from the transport sector shall enjoy a grace period on payment of daily revenue for the period of 1st April to 30th September, 2020.

10) In line with social distancing measures taxpayers can utilize our on-line tax audit/investigation and reconciliation meetings.  Taxpayers are also enjoined to take advantage of our various e-tax platforms to file tax returns, process their vehicle particulars, as well as purchase number plates.(www.kadirs.kdsg.gov.ng)

The Service implores its esteemed customers to stay safe, observe social distancing and follow other Covid- 19 Safety Guidelines issued by the State and Health Authorities.