The Kwara State Internal Revenue Service (KW-IRS), notifies the general public that issuance of Tax Clearance Certificate and Receipt for remittances/payments of Pay-As-You-Earn (P-A-Y-E), Withholding Tax (WHT), Development Levies and other payments shall be based on submission of payment schedule.

Remittances without required attachments of schedule detailing necessary information relating to the deductions and remittances made into the Kwara State IGR accounts, shall no longer be receipted until schedule are provided.

This is part of the ongoing reforms in KW-IRS, to create credible data base on taxpayers for appropriate decision making by the government.

Similarly, Employers of Labour are informed that operation of PAYE scheme is dependent on submission of Nominal Roll between 1st January and 31st of March of every year.

Failure to abide by this minimum requirement attracts Best of Judgement Assessment (BOJA) and a penalty of N500, 000.00 (Five Hundred Thousand Naira Only). Such organizations could also be prosecuted.

Kindly note that this approach is to strengthen the revenue drive of the State, consolidate effective tax administration and over all, foster accountability, transparency and enforcement of minimum requirements of the extant laws as it relates to payments and remittances.

While appreciating taxpayers, contractors and government agencies for their anticipated cooperation, KW-IRS emphasizes its commitment to enforcing compliance of this notice and implore taxpayers and remittance officers to comply with immediate effect.

Kindly find attached acceptable templates for use:

For further enquiries, visit KW-IRS Head Office at 27, Ahmadu Bello Way, GRA, Ilorin, or any of its offices located in all the Local Government Areas across the State or send email to or call 07006959477.

Corporate Affairs Department, KW-IRS


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