The Lagos State Government on Monday said it had filed all necessary processes for the arraignment of 28 persons and corporate bodies for alleged violation of Personal Income Tax Act.
The Attorney-General and Commissioner for Justice, Mr. Adeniji Kazeem, disclosed this in a statement.
He said the state rapid tax prosecution unit “has begun prosecution of recalcitrant tax defaulters in the state.”
He said the prosecution unit had filed all necessary information for the arraignment of 28 tax defaulters referred by the Lagos State Internal Revenue Service (LIRS) and prosecution has begun in earnest.
The attorney-general added that the offences of the defaulters “range from failure to furnish and file tax return to failure to pay personal tax to the state. The offences violate the Personal Income Tax Act 2004 as amended and the Lagos State Revenue Administration law.
“Under the Personal Income Tax Act, a taxable person is statutorily required to file a return of income for the preceding year within 90 days from the commencement of every year of assessment (March 31), while every employer of labour is required to file all emoluments paid to its employees for the preceding year, not later than January 31 each year.
“Therefore, any taxable person or corporate organization, who fails to file their tax returns with LIRS by the stipulated date, is in breach of the provisions of the law, which is a criminal offence that is punishable under the tax laws,” the attorney-general explained.
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