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{"sheet":"Guide","index":0,"n_rows":63,"n_cols":4,"rows_kept":63,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,null,"GUIDE TO COMPLETING TAX FORM A"]
[null,null,"GENERAL"]
[null,null,"1.Before completing this form, you should carefully read the entire form and the guide notes or have same explained to you."]
[null,null,"2. Complete/fill this form with BLOCK/CAPITAL LETTER ONLY."]
[null,null,"3.Taxpayers filling for self-Assessment MUST attach a financial statement for the year ended."]
[null,null,"4. “Returns for income Tax Year..” relate to the current year i.e. if filling is being done in 2016, you are to fill in 2016."]
[]
[null,null,"PART A - PERSONAL PARTICULARS"]
[null,null,"1. The applicable year end to be specified is the preceding year to the year of return i.e if the “Returns for income Tax Year” is 2016 the applicable year ended would be”... year ended 31st December, 2015."]
[null,null,"2. Please specify Title if Other."]
[null,null,"3. Please specify Marital status if other"]
[null,null,"4. Please specify Marital status if ‘Other’"]
[null,null,"5. All addresses should be in full as P.O.BOX number are not accepted."]
[null,null,"6. Employer/Business should state ‘self employed’ with the name of Business if applicable."]
[]
[null,null,"PART B: STATEMENT OF INCOME FOR THE YEAR ENDED"]
[null,null,"1. Income stated in the sub-section (i)-(iv) are earned income while sub section (V)-(viii) are investment income."]
[null,null,"2. The addition of the aggregate earned income (X) and aggregate investment income (V) amounts to the total income for the stated year."]
[]
[null,null,"PART C: BENEFITS IN KIND"]
[null,null,"1. If the place of residence changes from the stated address in No 1, state the new address in No 2."]
[null,null,"2. Rent paid is the gross amount."]
[null,null,"3. Salaries, wages or Allowances paid to domestic staff by employer should be asterisked(*)."]
[null,null,"4. Any benefit paid for by the employer or a separate entity apart from self in this section should be asterisked (*) with details of the separate entity (Name, Contact telephone, address and relationship) attached."]
[]
[null,null,"PART D: THIS PORTION NEEDS NOT BE COMPLETED WHERE DETAILS OF BALANCE SHEET IS SUBMITTED"]
[]
[null,null,"This section is to be completed only if the book of account is not attached as stated in PART B (I)"]
[]
[null,null,"PART E: CLAIM FOR CAPITAL ALLOWANCES AND RELIEF ON INTEREST ON LOAN FOR MORTGAGE"]
[null,null,"1. Approved capital allowances claim is to be attached."]
[null,null,"2. All relevant documents to prove the interest paid on loans for developing an owner-occupied residential house for the year ended should be provided and the approve relief would be enjoyed in the following year."]
[]
[null,null,"PART F: ALLOWANCES FOR LIFE ASSURANCE, GRATUITIES, NHIS AND PENSION CONTRIBUTION"]
[null,null,"1. Certificate/receipts for all premium paid within the period should be attached."]
[null,null,"2. NHIS-National Health Insurance Scheme."]
[null,null,"3. HMO-Health Management Organization"]
[null,null,"4. PFA - Pension Fund Administrator."]
[]
[null,null,"CONSOLIDATED RELIEF ALLOWANCES (CRA) & RATES"]
[null,null,"Consolidated Relief Allowance is the higher of (I)and (ii) plus twenty per cent (20%) of the gross income.Where"]
[null,null,"(I)1% of the gross income"]
[null,null,"(ii) Two hundred thousand naira (N200,000.00)"]
[null,null,"The Gross Income less CRA and statutory approves allowances (PART E & F) will be subject to the following graduated Tax rates."]
[null,null,"Tax rates."]
[null,null,"First 800,000",0]
[null,null,"Next 2,200,000",0.15]
[null,null,"Next 9,000,000",0.18]
[null,null,"Next 13,000,000",0.21]
[null,null,"Next 25,000,000",0.23]
[]
[null,null,"DECLARATION"]
[null,null,"1. In the case where the Returnee is unable to complete/fill this form, He/She can be assisted by a ‘Guardian’"]
[null,null,"2. The thumb print of the Returnee must be validated by the Guardian (Name, Contact telephone, address, relationship and signature of the Guardian should be stated)."]
[]
[null,null,"Note: ‘Guardian is defined as the individual that assisted the Returnee to complete/fill the form"]
[null,null,"All other relevant additional documents you believe would support this return should be attached,"]
[]
[null,null,"For further enquiries visit, Zamfara State Board of Internal Revenue Service at: www.zirs.gov.ng Email: zamfararevenueboard@gmail.com"]
[null,null,"Sani Abacha Way, Opp. Tudun Wada Juma'at Mosque, Gusau"]
[null,null,"Postal Address: PMB 1049 Gusau."]

{"sheet":"Part A","index":1,"n_rows":22,"n_cols":37,"rows_kept":22,"cut":false,"hidden":false,"merged":[[2,2,4,3],[2,4,3,8],[2,9,2,35],[2,36,3,37],[3,9,3,35],[4,4,4,9],[4,36,4,37],[9,5,9,37],[5,4,5,13],[5,14,5,22],[5,23,5,33],[5,34,5,37],[6,4,6,13],[6,14,6,22],[6,23,6,33],[6,34,6,37],[7,5,7,8],[8,5,8,8],[7,9,7,13],[8,9,8,13],[22,20,22,23],[17,5,17,14],[16,5,16,14],[13,15,13,22],[11,5,11,14],[11,15,11,33],[10,5,10,14],[19,20,19,33],[20,20,20,33],[11,34,11,37],[12,5,12,8],[13,5,13,8],[12,9,12,14],[13,9,13,14],[12,23,12,33],[13,23,13,33],[12,15,12,22],[10,15,10,33],[10,34,10,37],[5,2,24,3],[19,34,19,37],[20,34,20,37],[21,5,21,19],[22,5,22,19],[12,34,12,37],[13,34,13,37],[15,5,15,37],[16,15,16,37],[17,15,17,37],[21,20,21,23],[18,5,18,14],[19,5,19,14],[20,5,20,14],[19,15,19,19],[20,15,20,19]]}
[]
[]
[null,null,"FORM",null,"Form A",null,null,null,null,"ZAMFARA INCOME TAX RETURN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assessment \nYear\n2025-26"]
[null,null,null,null,null,null,null,null,null,"[For individuals being a resident (other than not ordinarily resident) having total income up to ₦800,000 and having Income from Salaries, one house property, other sources (Interest etc.), long-term capital gains]\n"]
[]
[null,null,"PART A GENERAL INFORMATION",null,"First Name",null,null,null,null,null,null,null,null,null,"Middle Name",null,null,null,null,null,null,null,null,"Surname",null,null,null,null,null,null,null,null,null,null,"Title"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Select)"]
[null,null,null,null,null,"Marital Status",null,null,null,"Date of Birth (dd/mm/yyyy)"]
[null,null,null,null,null,"(Select)"]
[null,null,null,null,null,"Current Residential Address Information"]
[null,null,null,null,null,"Flat / House /Plot/ Block No.",null,null,null,null,null,null,null,null,null,"Street",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LGA"]
[]
[null,null,null,null,null,"Nationality",null,null,null,"Occupation",null,null,null,null,null,"Contact Tel.No",null,null,null,null,null,null,null,"Email",null,null,null,null,null,null,null,null,null,null,"State Tax ID"]
[]
[]
[null,null,null,null,null,"Employment Information"]
[null,null,null,null,null,"Name of Employer/Business",null,null,null,null,null,null,null,null,null,"Address of Employer/Business"]
[]
[null,null,null,null,null,"If Married, provide spouse details below:"]
[null,null,null,null,null,"Name in Full",null,null,null,null,null,null,null,null,null,"Date of Birth",null,null,null,null,"Employer/Business",null,null,null,null,null,null,null,null,null,null,null,null,null,"Occupation"]
[]
[null,null,null,null,null,"Employer/Business Address",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Number of Children"]

{"sheet":"Part B","index":2,"n_rows":27,"n_cols":24,"rows_kept":27,"cut":false,"hidden":false,"merged":[[4,3,5,9],[6,3,6,9],[6,10,6,12],[8,3,9,9],[1,1,3,2],[4,1,26,2],[1,3,1,25],[2,3,2,8],[3,3,3,25],[4,10,4,12],[5,10,5,12],[11,10,11,12],[12,10,12,12],[8,10,9,12],[16,3,17,9],[16,10,17,12],[10,3,10,9],[11,3,11,9],[12,3,12,9],[13,3,13,12],[10,10,10,12],[4,16,5,22],[4,23,4,25],[6,16,6,22],[5,23,6,25],[8,16,9,22],[8,23,8,25],[9,23,10,25],[10,16,10,22],[13,16,14,22],[13,23,13,25],[14,23,15,25],[15,16,15,22],[18,23,18,25],[19,23,20,25],[20,16,20,22],[23,3,24,9],[23,10,24,12],[19,3,19,9],[20,3,20,9],[21,3,21,12],[26,3,26,9],[26,10,26,12],[18,16,19,22],[18,3,18,9],[18,10,18,12],[19,10,19,12],[20,10,20,12],[25,3,25,9],[25,10,25,12]]}
[]
[null,"FORM",null,"ZAMFARA STATE TAX RETURN"]
[null,null,null,"Statement of Income For the Year Ended 31st December",null,null,null,null,null,"(Select Year)"]
[null,null,null,"Note: When any source of income has been acquired or ceased during this year ended 31st December"]
[null,"PART B STATEMENT OF INCOME",null,"Trade, Business, Profession, Vocation",null,null,null,null,null,null,"Amount",null,null,null,null,null,"Dividends from Nigerian Companies",null,null,null,null,null,null,"Amount"]
[]
[null,null,null,"Annex copies of Accounts for the Yeat Ended 31st December",null,null,null,null,null,null,"(Select Year)","(Select Year)","(Select Year)",null,null,null,"(Enter the gross Amount before tax deduction)"]
[]
[null,null,null,"Employment",null,null,null,null,null,null,"Amount",null,null,null,null,null,"Interest",null,null,null,null,null,null,"Amount"]
[]
[null,null,null,"Salary",null,null,null,null,null,null,null,null,null,null,null,null,"(Annex a list giving details of each source and the gross income received thereform)"]
[null,null,null,"Commissions, Bonuses"]
[null,null,null,"Allowances"]
[null,null,null,"(Annex details of each allowance paid on your behalf)",null,null,null,null,null,null,null,null,null,null,null,null,"Rents",null,null,null,null,null,null,"Amount"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Annex a list showing for each property, the amount of gross and other expenses) rent and or premium received thereform and their repair rates"]
[null,null,null,"Pension",null,null,null,null,null,null,"Amount"]
[]
[null,null,null,"Pension Form",null,null,null,null,null,null,null,null,null,null,null,null,"Income arising from sources not included above",null,null,null,null,null,null,"Amount"]
[null,null,null,"Annuity Form"]
[null,null,null,"Gratuities",null,null,null,null,null,null,null,null,null,null,null,null,"(Annex details of each source and the income therefrom)"]
[null,null,null,"(State name and Address of the Payer)"]
[]
[null,null,null,"Income received  ",null,null,null,null,null,null,"Amount"]
[]
[null,null,null,"Income received in or brought into Nigeria from all sources outside Nigeria"]
[null,null,null,"Aggregate earned income from all sources"]

{"sheet":"Part C","index":3,"n_rows":26,"n_cols":26,"rows_kept":26,"cut":false,"hidden":false,"merged":[[30,18,30,21],[30,22,30,24],[4,14,4,23],[3,14,3,23],[25,9,25,12],[26,9,26,12],[25,18,25,21],[26,18,26,21],[25,22,25,24],[26,22,26,24],[27,9,27,12],[27,18,27,21],[27,22,27,24],[28,9,28,12],[28,13,28,17],[4,3,4,12],[1,1,3,2],[2,3,2,12],[21,3,21,12],[24,3,24,12],[13,3,13,8],[14,3,14,8],[4,1,32,2],[1,3,1,27],[27,3,27,8],[27,13,27,17],[4,25,4,27],[6,3,6,8],[6,9,6,12],[6,14,6,19],[6,21,6,27],[30,9,30,12],[3,3,3,11],[3,25,3,27],[7,21,7,27],[10,3,10,8],[10,21,10,27],[11,21,11,27],[7,9,7,12],[7,14,7,19],[17,25,17,27],[18,25,18,27],[17,13,17,24],[18,13,18,24],[16,3,16,20],[7,3,7,4],[7,5,7,6],[7,7,7,8],[11,3,11,8],[10,10,10,12],[11,10,11,12],[10,14,10,19],[11,14,11,19],[20,3,20,12],[20,13,20,24],[20,25,20,27],[18,3,18,12],[17,3,17,12],[21,25,21,27],[29,3,29,8],[29,13,29,17],[28,3,28,8],[28,22,28,24],[29,9,29,12],[29,18,29,21],[29,22,29,24],[21,13,21,24],[28,18,28,21],[30,3,30,8],[30,13,30,17],[25,3,25,8],[26,3,26,8],[25,13,25,17],[26,13,26,17]]}
[]
[null,"FORM",null,"ZAMFARA STATE TAX RETURN"]
[null,null,null,"Residential Information"]
[null,null,null,"Residential Address as at January",null,null,null,null,null,null,null,null,"(Select Year)",null,"Residential Address Change During the Year",null,null,null,null,null,null,null,null,null,null,"Length of stay"]
[null,"PART C MANDATORY DISCLOSURE ON ACCOMODATION"]
[]
[null,null,null,"Select status",null,null,null,null,null,"Rent Paid (Amount)",null,null,null,null,"Name of Owner of Premises",null,null,null,null,null,null,"Address of Owner of Premises"]
[]
[]
[]
[null,null,null,"Accommodation type",null,null,null,null,null,null,"Rental Period",null,null,null,"Rent Paid by Employer",null,null,null,null,null,null,"Location of the accomodation"]
[]
[]
[null,null,null,"Rent paid or reimbursed by you"]
[]
[]
[null,null,null,"Names of Domestic Servants (e.g Maids, Drivers, Gardeners, Watchmen, Cooks, Stewards, Cleaners etc)"]
[null,null,null,"Name ",null,null,null,null,null,null,null,null,null,"Residential Address",null,null,null,null,null,null,null,null,null,null,null,"Amount"]
[]
[]
[]
[]
[]
[]
[null,null,null,"Vehicles"]
[null,null,null,"Date of Purchase (dd/mm/yy)",null,null,null,null,null,"Cost",null,null,null,"Brand",null,null,null,null,"Model",null,null,null,"Year"]

{"sheet":"Final Form","index":4,"n_rows":40,"n_cols":58,"rows_kept":40,"cut":false,"hidden":false,"merged":[[23,11,23,16],[23,17,23,21],[23,22,23,25],[24,11,24,16],[24,17,24,21],[24,22,24,25],[17,6,17,9],[11,57,11,60],[14,14,14,16],[15,14,15,16],[16,14,16,16],[17,14,17,16],[13,20,13,22],[14,20,14,22],[15,20,15,22],[16,20,16,22],[17,20,17,22],[13,17,13,19],[17,10,17,13],[7,53,7,55],[12,6,12,9],[12,10,12,13],[12,14,12,16],[12,20,12,22],[11,14,11,22],[11,38,11,45],[11,46,11,51],[11,52,11,56],[7,38,7,40],[7,41,7,44],[7,45,7,47],[7,48,7,50],[7,51,7,52],[12,17,12,19],[5,17,5,22],[6,17,6,19],[6,20,6,22],[8,3,8,10],[1,1,3,2],[1,3,1,29],[6,3,6,5],[5,3,5,8],[6,6,6,8],[5,10,5,15],[2,3,3,29],[4,1,40,2],[39,18,39,22],[39,13,39,17],[39,8,39,9],[14,6,14,9],[9,3,9,5],[12,3,12,5],[6,10,6,12],[6,13,6,15],[13,3,13,5],[13,6,13,9],[13,14,13,16],[13,10,13,13],[24,3,24,10],[25,11,25,16],[25,17,25,21],[14,10,14,13],[15,10,15,13],[16,10,16,13],[14,3,14,5],[15,3,15,5],[22,3,22,12],[23,3,23,10],[17,17,17,19],[16,3,16,5],[17,3,17,5],[16,17,16,19],[15,6,15,9],[16,6,16,9],[25,22,25,25],[26,22,26,25],[27,22,27,25],[11,3,11,10],[37,3,37,28],[34,3,34,22],[27,3,27,10],[28,3,28,10],[26,3,26,10],[26,11,26,16],[27,11,27,16],[26,17,26,21],[27,17,27,21],[14,17,14,19],[15,17,15,19],[25,3,25,10]]}
[]
[null,"FORM",null,"ZAMFARA STATE TAX RETURN"]
[null,null,null,"Other Mandatory Disclosures"]
[]
[null,"PART D & E OTHER MANDATORY DISCLOSURE "]
[null,null,null,"Do you have share compensation plan?",null,null,null,null,null,null,"Do you make voluntary contributions to a Retirement Saving Account (RSA)?",null,null,null,null,null,null,"Do you make any withdrawals from the RSA in the year?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Houses/Farmland",null,null,"Locality",null,null,null,"Date Building was Completed/Acquired",null,null,"Produce",null,null,"Land",null,"Construction Acquisition"]
[null,null,null,"This Portion need not be completed where details of balance sheet is submitted"]
[null,null,null,"Assets as at December",null,null,"(Select Year)"]
[]
[null,null,null,"Tangible Immoveabe Properties",null,null,null,null,null,null,null,null,null,null,"Cost of",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Name of Company (insurance/employer/HMO/PFA)",null,null,null,null,null,null,null,"Whether on Life of Self or Spouse",null,null,null,null,null,"Capital Sum paid on death, excluding any bonus or additional benefit ",null,null,null,null,"Premiums paid during the year ended 31st December (to the nearest naira)"]
[null,null,null,"Houses/Farmland",null,null,"Locality",null,null,null,"Date Building was Completed/Acquired",null,null,null,"Produce",null,null,"Land",null,null,"Construction Acquisition"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Allowances for Life Assurance, Gratuities, NHIS, and Pension Contribution"]
[null,null,null,"Name of Company (insurance/employer/HMO/PFA)",null,null,null,null,null,null,null,"Whether on Life of Self or Spouse",null,null,null,null,null,"Capital Sum paid on death, excluding any bonus or additional benefit ",null,null,null,null,"Premiums paid during the year ended 31st December (to the nearest naira)"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Note: Certificate/Receipt as evidence of payment must be attached"]
[]
[null,null,null,"PENALTY FOR DEFAULT"]
[null,null,null,"Please note that in accordance with the relvenat laws, making false statements and returns or unlawful refusal/nelect to pay accurate tax will attract fine or imprisonment or both."]
[]
[null,null,null,"DECLARATION WHICH MUST BE COMPLETED AND SIGNED"]
[null,null,null,"I _____________________________________________________ hereby declare that information supplied in this form to the best of my knowledge and belief contains correct and complete statement of the amount of income form all sources. I understand that I may have to pay financial penalties and face prosecution if I give false information."]
[]
[null,null,null,"Given under my hand, this",null,null,1,"of","Mar",null,null,2027,null,"(Signature/Thumb print of Reeturnee)",null,null,null,null,"___________________________________"]

{"sheet":"Month","index":5,"n_rows":14,"n_cols":3,"rows_kept":14,"cut":false,"hidden":true,"merged":[]}
[]
[null,null,"(Select Month)"]
[null,null,"Jan"]
[null,null,"Feb"]
[null,null,"Mar"]
[null,null,"Apr"]
[null,null,"May"]
[null,null,"Jun"]
[null,null,"Jul"]
[null,null,"Aug"]
[null,null,"Sep"]
[null,null,"Oct"]
[null,null,"Nov"]
[null,null,"Dev"]

{"sheet":"Day","index":6,"n_rows":33,"n_cols":2,"rows_kept":33,"cut":false,"hidden":true,"merged":[]}
[]
[null,"(Select Day)"]
[null,1]
[null,2]
[null,3]
[null,4]
[null,5]
[null,6]
[null,7]
[null,8]
[null,9]
[null,10]
[null,11]
[null,12]
[null,13]
[null,14]
[null,15]
[null,16]
[null,17]
[null,18]
[null,19]
[null,20]
[null,21]
[null,22]
[null,23]
[null,24]
[null,25]
[null,26]
[null,27]
[null,28]
[null,29]
[null,30]
[null,31]

{"sheet":"Year","index":7,"n_rows":12,"n_cols":2,"rows_kept":12,"cut":false,"hidden":true,"merged":[]}
[]
[null,"(Select Year)"]
[null,2025]
[null,2026]
[null,2027]
[null,2028]
[null,2029]
[null,2030]
[null,2031]
[null,2032]
[null,2033]
[null,2034]

{"sheet":"ZamfaraLGA","index":8,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":true,"merged":[]}
[null,"(Select)"]
[null,"Anka LGA"]
[null,"Bakura LGA"]
[null,"Birnin Magaji LGA"]
[null,"Bungudu LGA"]
[null,"Bukkuyum LGA"]
[null,"Gusau LGA"]
[null,"Gummi LGA"]
[null,"Kaura Namoda LGA"]
[null,"Talatan Mafara LGA"]
[null,"Tsafe LGA"]
[null,"Maradun LGA"]
[null,"Maru LGA"]
[null,"Shinkafi LGA"]
[null,"Zurmi LGA"]