E-SERVICES
Every service, online
Nine taxpayer services, each available end to end without a visit to Revenue House. Register, file, pay, and download the certificate — from a phone, at any hour, with an electronic receipt at the end of it.
What "e-Services" actually means here
It means that the whole transaction happens online: you start it, you upload what is needed, the Service processes it, you pay through a channel of your choosing, and the certificate or receipt is issued to your account. It does not mean downloading a form to carry to a counter. Where a physical step is genuinely unavoidable — a roadworthiness inspection, a verification visit to new business premises — that step is booked online and the rest of the process is not.
Every service listed here is free to start. Where a statutory fee applies it is shown on the page, matched to a revenue head code, and payable only through an accredited channel. No revenue officer may ask you for money to move an application forward, and no application is prioritised by anything other than the order in which complete applications arrive.
Each service page below sets out five things: who it applies to, what it costs, the process step by step, the documents you must have ready, and what happens if you do not comply. Read the documents list before you start — an application that stalls almost always stalls because one attachment is missing.
The nine services
TIN registration
Free · same day
The Taxpayer Identification Number every individual and business in the State is required to hold. Verified against NIN or CAC records at the point of issue.
Learn moreBusiness premises registration
From ₦2,000 · 10 working days
Registration of each shop, office, warehouse or workshop from which a business operates in the State, with annual renewal each January.
Learn moreTax clearance certificate
₦2,000 – ₦10,000 · 14 working days
Proof that you have discharged your tax liability for the three preceding years. Required for contracts, land transactions, licences and visas.
Learn morePAYE remittance
Monthly · due the 10th
Employer filing of the monthly Pay As You Earn schedule and remittance of tax deducted from employees, plus the annual return on Form H1.
Learn moreDirect assessment
Annual · due 31 March
The annual return and assessment route for the self-employed, professionals in practice, partners and anyone with income not taxed at source.
Learn moreWithholding tax
Within 30 days
Deduction at source on rent, contracts, professional fees, commission, dividends, interest and royalties paid to individuals and unincorporated bodies.
Learn moreStamp duty
Before or within 30 days
Stamping of tenancy agreements, deeds, powers of attorney and other instruments executed between individuals in the State.
Learn moreConsumption tax
5% · due the 20th
The 5 per cent charge on goods and services consumed in hotels, restaurants and event centres, collected from the consumer and remitted by the operator.
Learn moreLand use charge
Annual · due 30 June
The consolidated property charge replacing ground rent, tenement rate and neighbourhood improvement charge on developed property.
Learn moreAt a glance: what each service costs and how long it takes
| Service | Who it applies to | Fee | Turnaround | Deadline |
|---|---|---|---|---|
| TIN registration | Every taxable person and every business | No charge | Same day | Before commencing business or employment |
| Business premises registration | Every premises a business operates from | ₦10,000 urban / ₦2,000 rural first registration | 10 working days | Within 30 days of commencing operations |
| Tax clearance certificate | Taxpayers needing proof of compliance | ₦2,000 individual / ₦10,000 corporate | 14 working days | On demand |
| PAYE remittance | Every employer of labour | No filing fee | Receipt issued immediately | 10th of the following month |
| Direct assessment | Self-employed, partners, professionals | No filing fee | Assessment within 21 days | 31 March each year |
| Withholding tax | Anyone paying an individual or enterprise | No filing fee | Credit note within 14 days | 30 days from date of payment |
| Stamp duty | Parties to an instrument | Ad valorem or fixed duty | 5 working days | 30 days from execution |
| Consumption tax | Hotels, restaurants and event centres | No filing fee | Receipt issued immediately | 20th of the following month |
| Land use charge | Owners and occupiers of developed property | By assessed capital value | Bill issued annually in March | 30 June each year |
How any e-Service works
The shape of the process is the same whichever service you need.
Create or sign in to your account
One account per taxpayer, secured by your phone number and email. Businesses may add authorised users with defined permissions.
Start the service and upload documents
Each service lists exactly what is required. Documents are uploaded once and reused across future applications.
Receive an acknowledgement
Every submission produces an acknowledgement reference and an SMS. Quote it in any correspondence about the application.
Track progress
Applications move through Submitted, Under Review, Verification Visit, Approved and Issued. You see the current stage and the officer’s desk it sits on.
Pay any statutory fee
Where a fee applies, a payment reference is generated. Pay at a bank, on POS, online, by transfer, by USSD or through Remita.
Download your certificate
Certificates and receipts are issued electronically to your account, carry a verification code and can be checked by any third party.
Need help with an application?
The taxpayer service desk answers on 0800 IGR HELP between 08:00 and 18:00, Monday to Saturday, in English and Hausa. Email support@sirs.gov.ng, or walk into any of the twenty area revenue offices.
If an application has been with the Service longer than its published turnaround, raise a service complaint. Complaints are acknowledged within 24 hours and escalated to a director if unresolved after five working days.
Start with your TIN
Nothing else can happen without it. Registration is free, takes about fifteen minutes and the number is issued the same day.