REVENUE HEADS · FEES, LICENCES, FINES
Fees, licences, fines and penalties
A fee buys a service. A licence buys permission. A fine punishes a breach. All three are collected by the Service on behalf of the ministry, department or agency that renders the service or enforces the rule — so that no MDA handles cash.
Fees, licences and fines explained
A fee is a charge for a specific service rendered to an identifiable person: registering a title, searching the land register, inspecting a clinic, approving a building plan, certifying a copy of a document. The amount is intended to recover the cost of providing the service, not to raise general revenue, and the taxpayer receives something concrete in return.
A licence is annual permission to carry on an activity the State regulates in the public interest — selling liquor, operating a private school or clinic, running a quarry, providing private security, erecting a mast. A licence is not a tax on profit; it is a condition of lawful operation, and operating without one is an offence in itself as well as a debt to the State.
Fines and penalties are different in kind from both. They arise from a breach: a return filed late, a payment not remitted, a building put up without approval, a billboard erected without a permit. Penalties for revenue offences are set by statute — the Personal Income Tax Act fixes ₦500,000 for a corporate employer who fails to file the annual return and ₦50,000 for an individual employer — and are not negotiable by a revenue officer.
Whichever of the three applies, the money is collected the same way: against a payment reference, through an accredited channel, into the treasury single account, producing an electronic receipt. The MDA that regulates the activity never touches the money.
Fees
Charges for a specific service rendered by a State MDA.
| Code | Revenue head | Collecting MDA | Amount / rate | Statutory basis |
|---|---|---|---|---|
| 12020001 | Taxpayer Identification Number (TIN) registration | State Internal Revenue Service | No charge | PITA s.10A; JTB TIN Regulations |
| 12020002 | Tax Clearance Certificate (individual) | State Internal Revenue Service | ₦2,000 | PITA s.85 |
| 12020003 | Tax Clearance Certificate (corporate / enterprise) | State Internal Revenue Service | ₦10,000 | PITA s.85 |
| 12020004 | Certified true copy of tax records | State Internal Revenue Service | ₦5,000 | State Revenue Administration Law |
| 12020005 | Tax audit reconciliation fee | State Internal Revenue Service | ₦25,000 | State Revenue Administration Law |
| 12020006 | Certificate of Occupancy — processing fee | Ministry of Lands & Survey | ₦150,000 | Land Use Act; State Land Regulations |
| 12020007 | Land title search fee | Ministry of Lands & Survey | ₦20,000 | State Land Registry Regulations |
| 12020008 | Survey plan approval & lodgement | Ministry of Lands & Survey | ₦45,000 | State Survey Law |
| 12020009 | Building plan approval — residential (per m²) | Urban Planning & Development Authority | ₦350 | State Urban Planning Law |
| 12020010 | Building plan approval — commercial (per m²) | Urban Planning & Development Authority | ₦900 | State Urban Planning Law |
| 12020011 | Fire safety certificate & inspection | State Fire Service | ₦65,000 | State Fire Service Law |
| 12020012 | Fire extinguisher servicing & certification | State Fire Service | ₦7,500 | State Fire Service Law |
| 12020013 | Birth certificate — late registration | Ministry of Health | ₦3,000 | State Vital Registration Regulations |
| 12020014 | Marriage registry — solemnisation & certificate | Ministry of Justice | ₦30,000 | Marriage Act; State Registry Regulations |
| 12020015 | Court filing fee (Magistrate Court, civil claim) | State Judiciary | ₦12,000 | State Judiciary Fees Order |
| 12020016 | Environmental impact assessment review | Environmental Protection Agency | ₦400,000 | State Environmental Protection Law |
| 12020017 | Water abstraction permit (borehole, commercial) | State Water Board | ₦180,000 | State Water Resources Law |
| 12020018 | Water connection & meter installation | State Water Board | ₦55,000 | State Water Board Regulations |
| 12020019 | Produce inspection & grading fee | Ministry of Agriculture | ₦2,500 | Produce (Enforcement of Export Standards) Law |
| 12020020 | Veterinary certificate & animal movement permit | Ministry of Agriculture | ₦4,000 | State Livestock Law |
| 12020021 | Health facility inspection fee | Ministry of Health | ₦35,000 | State Health Facilities Law |
| 12020022 | School inspection & accreditation fee | Ministry of Education | ₦45,000 | State Education Law |
| 12020023 | Contractor registration — Category A | State Bureau of Public Procurement | ₦250,000 | State Public Procurement Law |
| 12020024 | Contractor registration — Category C | State Bureau of Public Procurement | ₦50,000 | State Public Procurement Law |
| 12020025 | Market stall allocation fee | Ministry of Commerce | ₦35,000 | State Markets Regulations |
Licences
Annual permissions to carry on a regulated trade or activity in the State. Most are renewable by 31 January.
| Code | Revenue head | Collecting MDA | Amount / rate | Statutory basis |
|---|---|---|---|---|
| 12010001 | Liquor licence — off-licence | Ministry of Commerce | ₦75,000 | State Liquor Licensing Law |
| 12010002 | Quarrying & mineral extraction licence (State component) | Ministry of Solid Minerals | ₦450,000 | State Minerals Regulations |
| 12010003 | Private guard company operating licence | Ministry of Internal Security | ₦300,000 | State Private Security Regulations |
| 12010004 | Patent medicine vendor licence | Ministry of Health | ₦25,000 | State Health Facilities Law |
| 12010005 | Private hospital / clinic operating licence | Ministry of Health | ₦180,000 | State Health Facilities Law |
| 12010006 | Private school approval & operating licence | Ministry of Education | ₦150,000 | State Education Law |
| 12010007 | Hotel & guest house operating licence | State Tourism Board | ₦200,000 | State Tourism Law |
| 12010008 | Radio communication (two-way) licence | Ministry of Information | ₦60,000 | State Communications Regulations |
| 12010009 | Entertainment & event centre licence | State Tourism Board | ₦120,000 | State Tourism Law |
| 12010010 | Bakery & food processing licence | Ministry of Health | ₦55,000 | State Public Health Law |
| 12010011 | Fuel station operating licence (State component) | Ministry of Commerce | ₦250,000 | State Petroleum Products Retail Regulations |
| 12010012 | Slaughter slab & abattoir licence | Ministry of Agriculture | ₦40,000 | State Livestock Law |
Fines and penalties
Imposed for a breach. Statutory penalties are fixed by law and no officer may vary them.
| Code | Revenue head | Collecting MDA | Amount / rate | Statutory basis |
|---|---|---|---|---|
| 12030001 | Penalty — late filing of employer annual return (Form H1) | State Internal Revenue Service | ₦500,000 | PITA s.81(3) |
| 12030002 | Penalty — late filing of individual return (Form A) | State Internal Revenue Service | ₦5,000 | PITA s.94 |
| 12030003 | Penalty — failure to deduct or remit PAYE | State Internal Revenue Service | 10% of the amount plus interest at CBN MPR + 5% | PITA s.82; s.74 |
| 12030004 | Penalty — late payment of an assessment | State Internal Revenue Service | 10% of tax due plus interest at CBN MPR + 5% | PITA s.76 |
| 12030005 | Penalty — carrying on business without registration | State Internal Revenue Service | ₦50,000 | State Revenue Administration Law |
| 12030006 | Penalty — obstruction of a revenue officer | State Internal Revenue Service | ₦200,000 | State Revenue Administration Law |
| 12030007 | Penalty — failure to remit consumption tax | State Internal Revenue Service | 10% of the sum plus interest | State Consumption Tax Law |
| 12030008 | Fine — unauthorised signage or billboard | Signage & Advertisement Agency | ₦150,000 | State Signage & Advertisement Law |
| 12030009 | Fine — indiscriminate refuse disposal (commercial) | Environmental Protection Agency | ₦100,000 | State Environmental Protection Law |
| 12030010 | Fine — building without approved plan | Urban Planning & Development Authority | ₦500,000 | State Urban Planning Law |
| 12030011 | Fine — operating an unlicensed premises | Ministry of Commerce | ₦250,000 | State Business Premises Regulations |
| 12030012 | Fine — driving an unlicensed vehicle | Motor Licensing Authority | ₦25,000 | National Road Traffic Regulations; State Road Traffic Law |
| 12030013 | Fine — expired roadworthiness certificate | Motor Licensing Authority | ₦15,000 | National Road Traffic Regulations |
| 12030014 | Fine — use of fake or cloned number plate | Motor Licensing Authority | ₦300,000 | State Road Traffic Law |
Before you pay a fine
A fine must be supported by a written notice stating the infraction, the date and place it occurred, the provision breached and the officer’s name and service number. Ask for it. A demand without those particulars is not a lawful demand.
You may object to a fine in writing within thirty days, exactly as you may object to an assessment. Paying under protest does not extinguish your right to object, but paying without protest generally does.
The full schedule, searchable
Every approved revenue head across all eight categories, filterable by category and searchable by code, name or MDA.