13 Feb 2019
February 13, 2019

DIRECT ASSESSMENT

Section 41 (1) of the Personal Income Tax Act, Cap P8, LFN 2004 as amended
For each year of assessment, a taxable person shall, without notice or demand therefore, file a return of incomes in the prescribed form and containing the prescribed information with the tax authority of the state in which the taxable person is deemed to be a resident together with a true and correct statement in writing

sub – section (3) of section 41 states

A taxable person shall file with the relevant tax authority the returns as stipulated in this section within 90 days from the commencement of every year of assessment.

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