RESOURCES · FAQ
Frequently asked questions
The questions the taxpayer service desk answers most often, in the order they usually come up — registration, assessment, payment, receipts, motor licensing, employers, disputes and enforcement.
Registration and the TIN
Who is required to register with the Service?
Every individual aged eighteen or above who is resident in the State and derives income from any source, and every business, company, partnership, school, hospital, hotel, cooperative, NGO and government agency operating in the State. Registration is a legal obligation under section 10A of the Personal Income Tax Act, not a choice.
How much does a Taxpayer Identification Number cost?
Nothing. It is free for individuals and for businesses, it is issued the same day, and anyone asking for money to obtain one for you is committing an offence. Report it on the whistleblower page.
How long does registration take?
About fifteen minutes online where your National Identification Number or CAC record verifies cleanly, and the TIN is issued immediately. Applications needing manual review are decided within two working days.
I have forgotten my TIN. How do I recover it?
Use the TIN lookup in the taxpayer portal with your NIN or CAC number, or attend any area revenue office with proof of identity. Do not apply for a second TIN — one person may hold only one, and duplicates cause months of reconciliation problems.
I already have a TIN from another State. Is it valid here?
Yes. The TIN is a national number administered through the Joint Tax Board. If you have relocated, update your residence and local government area on the portal so your record transfers to this State.
Do I have to register each of my shops separately?
You hold one TIN, but each premises is registered separately for business premises purposes. A business with a head office and three shops registers four premises, each with its own certificate and its own annual renewal.
Assessment and how much you owe
How is my personal income tax calculated?
Gross income less the Consolidated Relief Allowance — the higher of ₦200,000 or 1% of gross, plus 20% of gross — less pension at 8%, National Housing Fund at 2.5% and any other statutory deduction. The balance is taxable income and is charged at the graduated bands: 7% on the first ₦300,000, 11% on the next ₦300,000, 15% on the next ₦500,000, 19% on the next ₦500,000, 21% on the next ₦1,600,000 and 24% above that.
I live here but work in another State. Who taxes me?
This State, because personal income tax follows residence rather than place of work. The exceptions are members of the armed forces, the police, officers of the Nigerian Foreign Service, residents of the Federal Capital Territory and non-residents, who are taxed by the FIRS.
My employer deducts PAYE. Do I still have to file a return?
Yes. Section 41 of the Personal Income Tax Act requires every taxable person to file a return by 31 March, whether or not tax was deducted at source. Where PAYE was deducted correctly, the return usually results in no further liability.
What is a best-of-judgement assessment?
Where a taxpayer does not file, or files a return the Service considers incomplete, section 65 allows an assessment based on the Service’s own estimate of income — using enumeration data, premises size, staff numbers, bank information and comparable businesses. It stands unless you displace it with evidence, which is why filing is always the better position.
I disagree with my assessment. What can I do?
File a notice of objection within thirty days of service, stating the grounds and the amount you say is correct. The Service must consider it and either amend the assessment or issue a notice of refusal to amend, which you may then appeal to the Tax Appeal Tribunal within thirty days.
Can I pay an assessment in instalments?
Yes, on application made before the due date. Instalments are normally granted over three to six months against a direct debit mandate. Applying after enforcement has begun is a much weaker position.
What reliefs am I entitled to?
The Consolidated Relief Allowance, pension contributions, National Housing Fund contributions, National Health Insurance Authority contributions where applicable, life assurance premiums on your own or your spouse’s life, and interest on a loan used to develop an owner-occupied house. If your assessment does not show them, object.
Paying and receipts
How do I pay?
Against the payment reference on your demand notice, through any of eight channels: a bank branch, a POS terminal, an online card payment, a bank transfer, USSD, Remita, direct debit or the designated cash office at Revenue House.
Can I pay a revenue officer in cash?
Never. No revenue officer, enumerator, inspection officer or market official may receive money for a State charge in any circumstance. If a payment does not produce an electronic receipt with a receipt number, it has not reached the State and you remain liable.
Does the Service charge me for paying?
No. Banks and payment providers are paid a commission under their collection agreements. Your bank may charge its own transfer or USSD fee, but the Service adds nothing.
How do I know a receipt is genuine?
Every genuine receipt carries a receipt number, the revenue head code, the taxpayer’s TIN, the amount and the date. Check it at /payments/verify-receipt — it takes a few seconds and needs no login.
My payment has not reflected on my account.
Electronic payments post within minutes and branch payments on settlement, normally the next working day. If nothing has appeared after two working days, contact the service desk with the payment reference and the bank confirmation. Unmatched payments are queried within 24 hours and cleared within five working days.
I paid twice by mistake. Can I get a refund?
Yes. Apply for a refund or a set-off against a future liability, attaching both receipts. Set-off is normally faster; a cash refund goes through the Ministry of Finance and takes longer.
Can somebody else pay on my behalf?
Yes. The payment reference identifies the taxpayer and the revenue head, so a payment made by anyone against your reference is credited to you.
Tax clearance certificates
What is a Tax Clearance Certificate and when do I need one?
It states that for each of the three years preceding the year of application you were assessed and paid, or no tax was due. You need one to bid for or be paid on a government contract, to register on the State contractors list, to process a certificate of occupancy, to obtain many licences and in support of some visa applications.
How long does a TCC take and what does it cost?
Fourteen working days, which is the standard set by section 85(4) of the Personal Income Tax Act. ₦2,000 for an individual and ₦10,000 for a business or per director of a company.
I have always had PAYE deducted, but I am refused a TCC. Why?
Almost always because your employer deducted without remitting, or remitted without a schedule identifying employees. Report it — the liability is the employer’s under section 82, and your credit is restored on proof of deduction.
Someone offered to arrange a TCC for me quickly. Should I?
No. Any certificate not issued by the Service is a forgery and will fail verification the first time anyone checks the code on it. There is no paid fast track — that is precisely what the reform removed.
Employers
When must an employer remit PAYE?
By the tenth day of the month following deduction, together with a schedule listing every employee, their TIN, gross emoluments, reliefs and tax deducted. Remitting without a schedule means the money cannot be credited to anyone.
What happens if we deduct but do not remit?
The employer becomes personally liable for the tax under section 82 of the Personal Income Tax Act, plus a penalty of ten per cent and interest at the Central Bank monetary policy rate plus five per cent from the due date. Persistent default triggers an audit of up to six years and may lead to a garnishee order on the employer’s bank.
When is the annual employer return due?
Form H1 is due by 31 January for the preceding year. Late filing attracts ₦500,000 for a corporate employer and ₦50,000 for an individual employer.
Are casual and contract staff on the PAYE schedule?
If the relationship has the character of employment — set hours, supervision, payment for time rather than for a result — the person is an employee and belongs on the schedule regardless of the label on the contract. Genuine independent contractors are dealt with through withholding tax instead.
Are benefits in kind taxable?
Yes. Accommodation, a vehicle assigned for private use, domestic staff and utilities paid on an employee’s behalf are valued under the Sixth Schedule to the Personal Income Tax Act and added to emoluments.
Motor licensing
What does a vehicle need each year?
A vehicle licence and a roadworthiness certificate, plus a hackney permit if it carries passengers for hire. Registration and the number plate are one-off charges, and insurance is bought from an insurer, not from the State.
How much is a private vehicle licence?
₦12,500 a year for a saloon below 2.0 litres and ₦22,500 for an SUV or 4x4 of 2.0 litres and above, plus ₦7,500 for the roadworthiness certificate.
Will I be reminded before my licence expires?
Yes — by SMS, email, WhatsApp and in the vehicle owner portal at 60, 30, 14, 7 and 1 days before expiry, and once more 7 days after. Keep the phone number on your vehicle record current.
What happens if I drive with an expired licence?
A fine of ₦25,000 plus the outstanding licence fee, and a further ₦15,000 if the roadworthiness certificate has also expired. The vehicle may be impounded, which adds ₦30,000 for release and ₦2,500 for each day of storage.
I am buying a used vehicle. How do I check it?
Request a vehicle particulars search for ₦3,500. It confirms the plate, the chassis number and the registered owner, and it is the cheapest protection available anywhere in the licensing schedule.
Enforcement, complaints and conduct
What can the Service do if I do not pay?
After a demand notice and the expiry of the statutory notice period, the Service may distrain on goods, obtain a garnishee order against your bank account, seal business premises on the written authority of the Executive Chairman, or prosecute. Enforcement is the last stage, and it does not begin while a valid objection is pending.
A revenue officer demanded money from me. What do I do?
Report it on the whistleblower page or on 0800 IGR HELP with the date, the place and the officer’s name or service number if you have it. Reports may be made anonymously and are investigated by the Legal, Audit & Enforcement directorate.
How do I complain about a service failure?
Through the feedback page, the service desk or any area revenue office. Complaints are acknowledged within 24 hours and escalated to a director if unresolved after five working days.
How do I know an officer at my premises is genuine?
Ask for the identity card and the service number, and verify it with the service desk on 0800 IGR HELP before allowing an inspection. A genuine officer will expect the question and will not object to it.
Is my taxpayer information confidential?
Yes. Taxpayer information is confidential under the Personal Income Tax Act and is processed under the Nigeria Data Protection Act. Access is logged against a named officer, and disclosure outside the permitted purposes is a disciplinary and a criminal matter.
Still not answered?
The taxpayer service desk answers on 0800 IGR HELP between 08:00 and 18:00, Monday to Saturday, in English and Hausa.