TAX COMPLIANCE AND ITS CHALLENGES IN NIGERIA: THE PRACTICALPERSPECTIVE

Tax compliance can be defined as a process whereby a tax payer

(individual or corporate) voluntarily calls for tax assessment and pays

the total amount of tax assessed without objection or hesitation within

the period allowed by law. Total Tax compliance all over the world

could be difficult because no one wants to pay tax willingly. It is not

enough for a tax payer to pay his/her tax, without recourse to time.

Section 41 of PITA2011 as amended specifies that all taxable persons

are expected to file his/her returns without notice or demand not later

than 31st of March each year. Similarly, section 81 specifies that an

employer must file the annual returns of all emoluments paid to their

employees in the preceding year.