ABOUT THE SERVICE
About the State Internal Revenue Service
The State Internal Revenue Service is the sole agency empowered to assess, collect and account for all taxes, fees, levies and other revenue accruing to the State Government. We serve more than 1.4 million registered taxpayers from Revenue House and twenty area offices across the State.
Who we are
The State Internal Revenue Service (SIRS) is an autonomous revenue authority established under the State Revenue Administration Law and operating under the general supervision of the State Board of Internal Revenue. The Service is charged with the assessment, collection and accounting of every naira of internally generated revenue due to the State — personal income tax in its two forms, consumption tax, stamp duties on instruments between individuals, land use charge, business premises levies, motor licensing charges, and the fees, fines and rents raised by the ministries, departments and agencies of Government.
Before the Service was consolidated, revenue collection in the State was spread across more than forty separate offices, each with its own receipt book, its own bank account and its own idea of what a taxpayer owed. Money leaked at every hand-off, and honest taxpayers paid two and three times for the same obligation. The reform that created SIRS put an end to that: one taxpayer register keyed to a single Taxpayer Identification Number, one schedule of approved revenue heads published in the State Gazette, one treasury single account, and one electronic receipt that any citizen can verify from a phone.
Our work is not only about collection. A revenue service that only collects is a revenue service that is feared rather than used. We register businesses that want to be legitimate, issue the tax clearance certificates that let contractors bid and citizens travel, resolve disputed assessments through a published objection and appeal procedure, and publish what we collect so that the citizens who pay can see where the money went. Enforcement exists, and it is used, but it is the last step in a process that begins with education, registration and an assessment the taxpayer can understand.
The Service at a glance
₦58.4bn
IGR collected
Financial year 2025
1.42m
Registered taxpayers
Individuals, businesses and corporates
486,000
Vehicles licensed
Across all vehicle categories
20
LGAs covered
An area revenue office in every one
What the Service does
Seven statutory functions, discharged by six operational directorates and a network of area offices.
Enumerate
Widen the net
Field enumeration of premises, properties and economic activity, geo-tagged and photographed, so that the taxpayer register reflects what is actually happening in the State.
Learn moreRegister
One taxpayer, one TIN
Issue of the Taxpayer Identification Number, registration of business premises and maintenance of the taxpayer master register.
Learn moreAssess
Fair and explainable
Assessment of income, turnover and chargeable value under the Personal Income Tax Act and the State revenue laws, with the computation shown to the taxpayer.
Learn moreBill
Demand notices
Issue of demand notices carrying a payment reference that works at any collecting bank, POS terminal or USSD channel in the country.
Learn moreCollect
Cashless by default
Collection through fourteen accredited banks and six payment service providers, straight into the State treasury single account.
Learn moreReconcile
Every naira accounted
Daily reconciliation of bank settlement against the revenue ledger, with an audited monthly return to the Accountant-General.
Learn moreEnforce
The last resort
Recovery of undisputed arrears through distraint, garnishee, premises sealing and prosecution, after notice and after the objection window has closed.
Learn moreEducate
Compliance by consent
Taxpayer sensitisation in markets, motor parks, schools and places of worship, in Hausa and English, throughout the year.
Learn moreA revenue service the taxpayer can use
Everything the Service does is now available without a visit to Revenue House. A trader in Kwari Market can register for a TIN on a phone, receive an assessment by SMS, pay through a USSD string, and hold a receipt that a revenue officer can verify at the stall five minutes later. A haulage company can file a PAYE schedule for four hundred employees as a single upload and settle it with one transfer.
That is not convenience for its own sake. Every step a taxpayer must take in person is a step at which money can be diverted and a step at which an honest taxpayer gives up. Removing those steps is the single most effective anti-leakage measure available to us, and it is why the Service accepts no cash at any area office except through the designated cash office and an electronically generated receipt.
- Register for a TIN online in under fifteen minutes, free of charge.
- Every demand notice carries a payment reference valid at fourteen banks.
- Receipts are electronic and verifiable at /payments/verify-receipt.
- Objections to an assessment are filed online and acknowledged within 48 hours.
- Area offices in all twenty local government areas, open Monday to Friday.
Explore the Service
Our mandate
The statutory basis of the Service, its functions and the limits of its powers.
Learn moreLeadership & Board
The Executive Chairman, the Board of Internal Revenue and the management team.
Learn moreOur history
From the Board of Internal Revenue of 1978 to the autonomous Service of today.
Learn moreOrganogram
Directorates, departments and the area office network.
Learn morePartner agencies
FIRS, JTB, CAC, NIMC, FRSC, NIPOST, State MDAs, collecting banks and PSSPs.
Learn moreIGR performance
What the State collected, by year, month, category, MDA and local government.
Learn moreNot yet registered? It takes fifteen minutes and costs nothing.
Every adult resident in the State and every business operating within it is required to hold a Taxpayer Identification Number. Registration is free, online, and the number is issued the same day.