Annual Returns


Individuals/ Persons filling Capital Gain Tax, shall file their returns within the due date from the commencement of every year of assessment.

If you pay tax through the Pay-As-You-Earn System (PAYE), you still need to file a return.

If you are self employed, a partnership, an enterprise resident in State of Osun, then You should pay your tax and file your return by 31st of March every year.

Individual Companies shall file returns within six (6) months from the end of the accounting year.

Newly Incorporated Companies shall file returns within Eighteen (18) months from the date of incorporation or not later than six (6) months after the end of its first accounting period.

Taxable person and Ministries, Departments and Agencies of Government (MDAs) Subject to withholding Tax (WHT) shall file return of activities of the preceding month and remit (WHT) on due date.