Sokoto IRS begins enforcement of compulsory monthly tax filings

The Sokoto State Internal Revenue Service has announced the full enforcement of compulsory monthly tax filings for all taxable persons in the state, starting January 2026.

The directive was issued in a public notice dated January 5, 2026, and signed by the Executive Director, Formal Sector, Alhaji Kabir Shehu, in line with the provisions of the Nigerian Tax Administration Act, 2025.

According to the notice, all taxpayers are required to file their returns monthly, beginning from the first day of every month, whether or not 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 penalties as prescribed by law.

Alhaji Shehu said 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 continues.

He added that statutory bodies or companies that award contracts to unregistered persons 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,” he said.

The notice further warned that taxpayers who fail to keep proper books of account or refuse to present business records upon request by tax authorities will face administrative sanctions.

While stressing that enforcement will be strict, the Executive Director assured taxpayers of the Service’s support.

“The relevant tax authority remains committed to providing guidance and support to ensure seamless compliance. Non-compliance will attract penalties without exception,” Shehu said.

He urged all taxpayers to make necessary arrangements to comply with the new filing regime, describing voluntary compliance as key to strengthening tax administration and revenue generation in the state.