Section 13 — Income Tax Returns for Individuals

(1) A return of income shall be filed, in the prescribed form, with the relevant tax authority in each year of assessment and without notice or demand, by—

(a) every taxable person whether or not liable to pay tax; and

(b) non-resident persons liable to pay tax in Nigeria under Chapter Two of the Nigeria Tax Act.

(2) The return required to be filed under this section shall contain—

(a) a duly completed self-assessment form;

(b) the amount of income from every source for the year preceding the year of assessment computed in accordance with the provisions of the Nigeria Tax Act or any regulation made under the Act;

(c) personal relief and tax computation;

(d) in the case of income earned from trade, business, profession or vocation, an audited financial statement or a statement of accounts attested to by the taxpayer; and

(e) evidence of payment of the tax due.