The gain or profit from any trade, business, profession, or vocation, as well as any salary, wage charge, allowance, or other gain or profit from an individual's employment, are subject to this tax.

Act of 2011 to Modify Personal Income Tax.

Communities, families, and any trustee or executor under any settlement, trust, or estate are all considered to be residents of the State at a given year, as are people who are either employed or operating their own companies under a business name or partnership.

Yes. The following group of taxpayers is who SBIR collects income tax:
People in their many places of residency, groups of people like communities or families that operate businesses, corporate names and partnerships, executors of decedents' estates, and trust trustees are just a few examples.

Yes. The following group of taxpayers is who FIRS receives income tax:
Persons employed in the Nigerian Army, Nigerian Navy, Nigerian Air Force, and Nigerian Police who are not in a civilian capacity, as well as groups of people who run a business such as communities and families, as well as officers of the Nigerian Foreign Service and non-residents who benefit financially from Nigeria.

Self-employed people, communities, families, trustees, and executors pay their taxes directly to the tax authorities, but employers withhold the proper amount of tax from their employee's paychecks and send it to the tax authorities on a regular basis.

PITA does not apply to the following deductions.
Payment to the National Housing Fund; National Health Insurance Program; Life Insurance Premium; National Pension Program; Gratuities;

After the relief allowance and exceptions have been granted, the balance of income shall be taxed as specified in the following Sixth Schedule Table:

1. First N300,000 at 7%
2. Next N300,000 at 11%
3. Next N500,000 at 15%
4. Next N500,000 at 19%-
5. Next N1,600,000 at 21%
6. Above N3,200,000 at 24%

Every employer shall be required to file a return with the relevant tax authority of all emoluments paid to its employees, not later than 31st January of every year in respect of all employees in its employment in the preceding year.

The penalty for failure to file returns according to the Personal Income Tax (Amendment) Act, 2011 is N500,000 for corporate organizations and N50,000 for individuals.

1% of Gross Income.

You can officially obtain information on all taxes paid on your behalf through the Executive Chairman of OGIRS.

IBS is an intelligent, powerful, and robust central platform for tax management. It enables billing/tax monitoring, e-invoicing, and e-payment for the State Board of Internal Revenue

This is your unique system-generated number used to identify each taxpayer. It is your unique Identifier

As soon as you complete registration, the system automatically generates your Payer ID, you can see this on your profile.

Yes! With or without TIN, you can register on the IBS and pay your Taxes and other returns to the government.

Yes! You can request your TIN on the IBS by clicking on “E-services” on the home page and then “TIN request”

The system is smart and intelligent enough to bill you. That is it tells you how much you are to pay.

The IBS sends auto-generated invoices for all due taxes to taxpayers. You can also view the list of all taxes and add them to your applicable taxes. This sends an auto reminder.

You can pay through the multiple payment platforms available; USSD, branch deposit, POS payment, ATM payments, etc

Yes on the IBS, for certain approved revenue heads, you can make part payments.

Yes! On IBS you can make payments for invoices before the due date.

Accounting Year:-This is a twelve (12) months period over which an entity`s financial accounts are made-up.
Accounting Period:-This simply means the period with reference to which financial accounts of an entity are prepared.

Tax Clearance Certificate

TCC certificate is not issued instantly. It is issued within 14 working days where no outstanding tax liability is established against the taxpayer.

TCC can be rejected on the following grounds:

• Where taxes have not been paid
• Where penalties or interest is still outstanding
• Where outstanding returns have not been filled
• Where there are outstanding issues arising from tax queries, audits or investigation.
• Where the case is with the Tax Appeal Tribunal (TAT) for hearing and part of the tax has not been paid as required

TCC once rejected cannot be said to be still under processing, but it is kept on hold until issues outstanding have been resolved or sorted out by the taxpayer with the relevant office.

It is the ‘do it yourself’, easier and more convenient approach recently introduced by the State Internal Revenue Service which enables a new taxpayer to assess him/herself, make payment through any of the designated banks, and obtain his/her e-TCC without visiting any tax office or officer.

PAYE and Direct Assessment are two ways of assessing individuals to tax. PAYE is for individuals under paid employment and Direct Assessment is for Self Employed individuals.

Yes. The Personal Income Tax (Amendment) Act, 2011 combined with the provisions of S.3 (1)(b) and S.3(1)(b)(i) mainly defines the taxpaying employee as either a temporary or permanent employee.

Yes. The position of the law is that all adults from the age 18 and above must pay Personal Income Tax except those exempted by the law as stipulated in the Third Schedule of PITA 104 CAP P8 LFN 2004 & (Amendment) at 2011

Yes. Withholding Taxes are recognized as part of taxes paid and can be net off from liability assessed for the year and the balance is paid.