RE: ANNUAL TAX RETURNS FOR THE YEAR {{reviewYear}}

We write to acknowledge your Annual Returns of PAYE Tax Deductions and Remittances for the year {{reviewYear}}.

Please be informed that you have a shortfall of deductions/remittances after processing of the Returns using the relevant tax laws, which is summarized below:

Items			₦			₦
SECTION A
PAYE Tax recomputed as per Returns			{{taxPayableIncome}}
PAYE Tax Deducted as per Returns			{{taxDeducted}}
PAYE Tax Under/Over Deducted						{{payeTaxUnderOverDeducted}}
SECTION B
PAYE Tax Deducted as per Returns			{{taxDeducted}}
PAYE Tax Remitted			{{verifiedAmountPaid}}
PAYE Tax Under/Over Remitted						{{payeTaxUnderOverRemittted}}
Total PAYE Tax Due as per Returns						{{totalPayeTaxDueAsReturns}}
Development Levy Recomputed			{{devLevyDue}}
Development Levy Remitted			{{devLevyPaid}}
Unremitted Development Levy						{{devLevyLiability}}
Unremitted PAYE Tax/Levy as per Returns						{{unRemittedPayeTaxLevyTotal}}
Penalty {{penaltyPercentage}}%						{{penaltyAmt}}
Sub Total						{{subTotal}}
Interest {{interestPercentage}}%						{{interestamt}}
Total Liability on the Annual Returns						{{totalNetDue}}

Payment Code for the liability: {{paymentCode}}

We hereby request you to pay the sum {{netPayableInWords}} to {{stateName}} within fourteen ({{noticePeriod}}) days of the receipt of this letter, being liability arising from your Annual Returns of PAYE Tax/Dev. Levy Deductions and Remittances for the year {{reviewYear}}.

Please make your payment on any of the following Payment Channels of the State Government using the Payment Code quoted above :-

1. On the {{paymentPlatForms}} in any of {{stateName}} approved banks.
2. Payment Online on the {{boardShortName}} website, via {{paymentOnlineUrl}}

For details of the computation please visit {{selfServiceUrl}} under "Reports" and "Annual Returns Review". Your State Tax ID is {{payerId}}.

If perhaps you have objection to the liability, kindly send your basis by email to {{complaintEmail}} within ({{complaintPeriod}}) thirty days of receiving this letter, failing which the liability on the Annual Returns will be deemed final and conclusive.

Thank you,