The Sokoto State Internal Revenue Service (SIRS) has announced the commencement of full enforcement of compulsory monthly tax filings for all taxable individuals and entities in the state, effective January 2026.
The directive was contained in a public notice dated January 5, 2026, and signed by the Executive Director in charge of the Formal Sector, Alhaji Kabir Shehu. The move is in line with the provisions of the Nigerian Tax Administration Act, 2025.
Under the new rule, all taxpayers are required to file their tax returns every month from the first day of each month, regardless of whether they earned any income during the period. Where no income was earned, taxpayers are still expected to submit a “nil return.”
SIRS warned that failure to comply with the directive amounts to an offence and will attract penalties as provided by law. According to Shehu, individuals or entities that fail to register for tax will be fined ₦50,000 in the first month of default and ₦25,000 for every additional month the failure continues.
He also cautioned that government agencies, statutory bodies or companies that award contracts to unregistered persons risk a penalty of ₦5 million.
For taxpayers who fail to file returns, or who deliberately submit incomplete or inaccurate information, the penalties include ₦100,000 for the first month of default and ₦50,000 for each subsequent month.
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The Service further warned that failure to keep proper accounting records or refusal to present business documents when requested by tax officials will attract administrative sanctions.
While emphasizing that enforcement will be firm, Shehu assured taxpayers of SIRS’ readiness to provide guidance and support to ensure smooth compliance.
He urged all taxable persons to take necessary steps to align with the new filing regime, noting that voluntary compliance is essential for strengthening tax administration and improving revenue generation in Sokoto State.
