SOIRS, the Sokoto State Internal Revenue Service has announced strict enforcement of monthly tax filings. The directive will take effect from January 2026 across the state. This move targets all taxable individuals and businesses operating in Sokoto State.
According to the Service, the policy follows provisions of the Nigerian Tax Administration Act 2025. The directive was issued through a public notice dated January 5, 2026. Alhaji Kabir Shehu, Executive Director of the Formal Sector, signed the notice.
Under the new rule, taxpayers must file returns every month without exception. Filing must begin from the first day of each month. Importantly, taxpayers must file even when no income is earned. In such cases, they are required to submit a nil return.
SIRS warned that failure to comply constitutes a punishable offence. Therefore, defaulters will face penalties as provided by law. Any taxable person who fails to register will pay ₦50,000 initially. Subsequently, offenders will pay ₦25,000 for every additional month of default.
Furthermore, companies or statutory bodies awarding contracts to unregistered persons risk heavy sanctions. Such entities may pay penalties reaching ₦5 million. The Service emphasized accountability across both public and private sectors.
Additionally, failure to file returns attracts further penalties. Offenders will pay ₦100,000 in the first month of default. Afterwards, they will pay ₦50,000 monthly until compliance.
Taxpayers must also maintain accurate financial records. Refusal to present records upon request will attract administrative sanctions. However, SOIRS assured taxpayers of guidance and professional support.
Shehu urged voluntary compliance, describing it as essential for efficient tax administration. He added that improved compliance will strengthen revenue generation in Sokoto State.
