Section 24 — Returns of surcharge

(1) A taxable person engaged in the provision of chargeable services shall, in respect of surcharge imposed under Chapter Seven of the Nigeria Tax Act, submit a return to the Service in the prescribed form specified by the Service.

(2) The return shall be rendered on or before the 21st day of the following month or such other time as may be determined by the Service.

(3) The return shall contain the following information—

(a) description of the chargeable service during the month;

(b) value of the chargeable service on which surcharge is payable;

(c) amount of surcharge payable; and

(d) such other particulars as may be prescribed by the Service.