The Sokoto State Internal Revenue Service (SIRS) has announced the full enforcement of compulsory monthly tax filings for all taxable persons in the state, effective January 2026.
The directive was contained in a public notice dated January 5, 2026, and signed by the Executive Director, Formal Sector, Alhaji Kabir Shehu. It is anchored on the provisions of the Nigerian Tax Administration Act, 2025.
According to the notice, all taxpayers are required to file tax returns every month, starting from the first day of each month, regardless of whether income was earned during the period.
“Filing of returns is compulsory, whether or not income was earned in the relevant period. A ‘nil return’ must be filed where no income is earned,” the Service stated.
SIRS warned that failure or refusal to comply with the directive constitutes an offence and will attract statutory penalties. Alhaji Shehu disclosed that any taxable person who fails to register for tax will be liable to a penalty of ₦50,000 in the first month of default and ₦25,000 for every subsequent month the failure persists.
He further stated that statutory bodies or companies that award contracts to unregistered individuals or entities risk a penalty of ₦5 million.
“For failure to file returns or for knowingly filing incomplete or inaccurate returns, offenders will be liable to a penalty of ₦100,000 in the first month of default and ₦50,000 for each subsequent month,” Shehu added.
The notice also warned that taxpayers who fail to keep proper books of account or refuse to present business records when requested by tax authorities will face administrative sanctions.
While stressing that enforcement will be strict, the Executive Director assured taxpayers of the Service’s readiness to provide guidance and support to ensure smooth compliance.
“The relevant tax authority remains committed to providing guidance and support to ensure seamless compliance. Non-compliance will attract penalties without exception,” he said.
Shehu urged all taxable persons in the state to make necessary arrangements ahead of the January 2026 commencement date, describing voluntary compliance as critical to strengthening tax administration and boosting revenue generation in Sokoto State.
Comments