PUBLIC NOTICE ON HOTEL RESTAURANT AND ENTERTAINMENT TAX

PUBLIC NOTICE ON HOTEL RESTAURANT AND ENTERTAINMENT TAX

In accordance with the Taxes and Levies (Approved) List for collection 2015 and pursuant to the provisions of section 75 to 85 of the Kaduna State Tax (Codification and Consolidation) Law 2016 notice is hereby given to all operators of Hotels, Restaurants, Entertainment and Event Centres who have not been complying with the provisions of the law with respect to the above tax to comply immediately to avoid statutory sanctions.

 

The operators of these categories of businesses will recall that following the enactment of the aforesaid law on March of 2016, sensitization and enlightenment programs were held in the three geopolitical zones of the state with a view of ensuring full compliance with the law.

 

Under the law, operators of affected businesses are required to;

  1. Register with KADIRS

For the avoidance of doubt the law requires that any Hotel, Restaurant, Entertainment/Event center or other business affected by the law to register within 30 days of the commencement of the law or upon commencement of Business.

 

The registration forms are available in all KADIRS offices in the State.

 

  1. Collection of the Tax

 

All operators of the affected businesses to charge and collect from their customers, tax at the rate of 5% on the total bill issued excluding Value Added Tax (VAT)

 

 

 

  1. Remittance of the Tax

The tax law requires all affected businesses to remit the tax collected to KADIRS on or before the 20th day, following the month of Collection.

 

 

  1. Filing Returns

The law requires the operators of the affected businesses to prepare returns using the approved forms, attached evidence of remittance of the tax collected and file returns on or before 20thday, following the month of Collection.

 

The approved returns forms are available in all KADIRS offices.

 

All Operators of Hotels, Restaurants, Entertainment/Event Centre or affected businesses are hereby informed that our officers will be carrying out regular tax drives and monitoring, to ensure full compliance with the law.

 

Please note that statutory sanctions will be imposed where non-compliance is discovered.

 

Happy New Year to our esteemed taxpayers

For information or enquiries please contact:

 

Phone:       07061008333/ 08083350821

Email          :        kadirs-info@gmail.com

Web site:   www.kadirs.kdsg.gov.ng

Facebook:  kaduna state internal revenue service

Tweeter:    kadirs_info

 

 

Murkhtar Ahmed

Executive Chairman

 

 


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Relevant Information
Tax Rate
  • 7% First N 300,000
  • 11% Next N 300,000
  • 15% Next N 500,000
  • 21% Next N 500,000
  • 21% Next N 1,600,000
  • 24% Above N 3,200,000
Tax Payment Mode
  • Option 1 InterSwitch PayDirect
  • Option 2 Quick Teller

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