By Sarah NEGEDU
Taxable individuals living and working in the Federal Capital Territory have until March 31, to file their personal income tax returns or face sanctions, the Federal Capital Territory Internal Revenue Service has warned.
According to the service, all taxable individuals including employees under the Pay-As-You-Earn, PAYE, scheme, self-employed persons, business owners, professionals, and those in the informal sector, are required to declare their income from all sources for the preceding year (2025), along with a statement of deductions and any other information mandated by law.
In a statement issued on Monday by the Head of Corporate Communications at the FCT-IRS, Mustapha Samaila, the service cautioned that individuals who fail to meet the March 31 deadline risk facing legal and administrative sanctions prescribed under the Personal Income Tax Act.
He stressed that, “Failure to file your annual returns constitutes an offence and attracts penalties, including fines and potential prosecution.”
The FCT-IRS explained that the requirement is not limited to civil servants or employees in structured organisations but extends to artisans, consultants, contractors, small business operators and high-net-worth individuals earning income in the FCT.
According to the service, the law makes it compulsory for every taxable person to submit a true and correct return of income, whether such income was earned through salary, business activities, investments, or other legitimate means.
Samaila stressed that filing annual returns is not the same as paying PAYE, adding that many residents wrongly assume they are exempt simply because tax is deducted by their employers. “The annual return is a personal declaration of your total income for the year. Even if your employer remits PAYE on your behalf, you are still required to file,” he said.
The FCT-IRS also noted that the March 31 deadline is fixed by law and not a discretionary timeline that can be shifted based on convenience. The service said its enforcement team has been placed on alert and will begin compliance checks immediately after the deadline expires.
To encourage early compliance, the FCT-IRS advised residents to file online by visiting its dedicated portal, adding that taxpayers who encounter difficulties can visit any of its offices or designated help centres across Abuja.
While emphasising the convenience of digital filing, Samaila reiterated that ignorance of the law or delay caused by avoidable circumstances will not excuse defaulters from penalties.
He also urged corporate organisations to remind their employees of their personal obligations under the tax law, warning that employers who fail to provide accurate annual PAYE schedules may also face sanctions from the service.
“The FCT-IRS remains committed to promoting voluntary compliance, but we will not hesitate to take lawful action against individuals or organisations that undermine the tax system,” he added.
