TAX & GOVERNMENT FINANCE

Since you work with a Federal Parastatal in Rivers State, your Personal Income Tax (PIT) is handled slightly differently — but in most cases you may already be paying it through PAYE.
Let me break it down clearly.
First — Important Thing You Should Know
In Nigeria:
Personal Income Tax is paid to the State of residence (Rivers State in your case)
Even Federal Government workers still pay Personal Income Tax to Rivers State if they live/work there.
There are two ways Personal Income Tax is paid:
PAYE (Pay As You Earn) — For salary earners
Direct Assessment — For self-employed people
Since you’re working in a Federal Parastatal, you are most likely under:
You Are Likely Under PAYE (Automatic Deduction)
Under PAYE:
Your employer deducts tax from your salary
Employer remits it to Rivers State
You don’t need to manually pay monthly tax
So first question:
Check Your Payslip
Look for:
PAYE
Tax
Personal Income Tax
If you see it — you’re already paying.
When You Need To File Personal Income Tax Yourself
You only need to file if:
You have side business
You have rental income
You want Tax Clearance Certificate (TCC)
You were not taxed by your employer
How To File Personal Income Tax in Rivers State (Step-by-Step)
Step 1: Get Your TIN (Tax Identification Number)
You can:
Ask your HR department
OR
Register at Rivers State Tax portal
Visit:
Rivers State Internal Revenue Service (RIRS)
Or go physically to Rivers State tax office
Step 2: Gather Required Documents
You will need:
Employment letter
Payslips
ID card
Bank details
TIN (if available)
Step 3: Fill Personal Income Tax Return
You will:
Declare your salary
Declare other income (if any)
Submit annual return
Step 4: Get Tax Clearance Certificate (TCC)
After filing:
You’ll receive TCC
Needed for:
Loans
Contracts
Government transactions
Visa applications
My Honest Advice (Based On Your Situation)
Since you are:
Working in Federal Parastatal
Based in Rivers State
First confirm with your HR or accounts department:
“Am I already under PAYE deduction?”
This is usually the case.

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Here are the official online links you can use to file or access personal income tax services for Abuja (Federal Capital Territory, FCT):

📍 FCT‑IRS (Federal Capital Territory Internal Revenue Service) – Personal Income Tax

🔗 FCT‑IRS Self Service / Tax Return Portal:

➡️ https://fcttaxportal.fctirs.gov.ng/selfservice/account/signin

This is the portal where residents of Abuja (FCT) log in to file their personal income tax returns, generate returns references, and submit annual returns online.

💡 Notes for filing:

You’ll need your Tax Identification Number (TIN) to log in (or register if you don’t already have one).

On the portal, after logging in, go to Menu → Tax Returns → File Returns → File a New Return to start your annual filing.

Filing is typically expected before March 31st each year for the previous assessment year.

🏛️ FCT‑IRS Official Website (General resources)

🔗 https://fctirs.gov.ng/

From here you can also find guidance on personal income tax, TIN registration, tax clearance certificates, deadlines, and contact information.

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Here’s a clear, step‑by‑step guide to filing your Personal Income Tax (PIT) online for Osun Internal Revenue Service so you don’t have to physically visit their office. This applies to individual residents (salaried or self‑employed) who must file before March 31 each year under the Personal Income Tax Act.

🧾 1. Confirm What You’re Filing (Who Must File)

You must file PIT returns if:

You earn income from employment (PAYE) — salary, allowances, bonuses.

You are self‑employed or earn income outside employment (Direct Assessment).

You earn from other sources (rental income, side gig, consultancy, etc.).

Every taxpayer is obligated to file annual returns by March 31st of each year for income earned in the preceding year.

🔑 2. Get Your Taxpayer Identifiers

‣ Tax Identification Number (TIN)

If you don’t have a TIN:

Visit the JTB TIN application via the OIRS website.

Complete the individual TIN application form online.

Submit and download/print your TIN — this is required for filing.

Note: Some state e‑payment portals also let you apply for a TIN during registration.

‣ Payer ID

This is a unique reference used for payment and filings.

If already registered, you can retrieve your Payer ID using your phone number or from a prior Automated Revenue Receipt (ARR)

If not registered, you must create a profile on the OIRS tax portal (next step).

🌐 3. Register / Create Your Online Tax Profile

Use the state’s electronic tax portal to register yourself if you haven’t already:

🔗 Registration portal:

➡️ https://osun.electroniccollectionsecg.com/taxes/apply

Steps:

Open the link and fill in the details (name, contact, TIN, NIN/BVN if required).

Submit and wait for confirmation; you’ll receive your Payer ID and login credentials.

📌 Save these securely — you’ll need them for payment and filing.

💸 4. Calculate and Pay Any Tax Due

Before you submit your return, determine your tax. For individuals:

Salaried workers under PAYE: your employer typically deducts your tax monthly.

Self‑employed or direct assessment: you must compute your gross income and liability yourself.

Payments can be made online through the same tax portal or affiliated e‑payment system using your Payer ID, Agency & Revenue Codes, and correct amount.

Ensure you keep the payment receipt(s) — they’ll support your filing.

📄 5. Prepare Your Annual Tax Return

‣ Download the Tax Return Template

Go to the Annual Returns / Individual Annual Tax Returns section on the OIRS site and download the Excel return template.

Template includes space for:

Osun Internal Revenue Service

PAYE income/tax (if employed)

Direct assessment (self‑employment income)

Withholding tax (WHT) credits

Relief/deductions as allowed by law

Fill the form completely and accurately.

📤 6. Submit Your Return Online

There are two ways to submit:

Method A — Online Upload (Preferred)

Log into the tax portal using your credentials.

Go to the Annual Returns / Individual Tax Returns section.

Upload your completed Excel form.

Attach evidence of payments and identification as required.

Submit and retain the acknowledgment/confirmation.

Ideally this is fully online without going to a tax office.

Method B — Email Submission

If online upload isn’t functioning:

Attach your completed Excel template.

Email to: irsosun2@gmail.com or irsosun@gmail.com (as instructed on the annual returns page).

Include your contact details and Payer ID.

📑 7. Confirm Receipt and Keep Proofs

After submission:

Ensure you receive a submission reference or acknowledgment email.

Store copies of:

Return form

Payment receipts

Email confirmation

These serve as proof of compliance if asked later.

⏱️ Deadlines & Penalties

Deadline: March 31st each year for individual PIT returns.

Filing late or non‑filing may attract penalties under State tax law — typically fines for individuals.

⚠️ Quick Tips

Always complete every section of your annual return.

Upload all payment receipts and supporting documents.

Use the correct Payer ID on all online transactions.

If unemployed or with no income in the year, you may still be required to file a nil return.

If you need the direct links for TIN application, registration portal, or Annual Returns download, let me know and I’ll list them clearly.

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If your husband registered a company with the Corporate Affairs Commission (CAC) in 2023, then he is required to file Annual Returns every year — even if the business made little or no profit.

This Annual Return is different from tax filing.

There are two separate filings:

CAC Annual Return (Company status update)

Tax Return (FIRS / State) (Company tax filing)

I’ll guide you step-by-step.

PART 1 — Filing CAC Annual Return (Very Important)

Who Must File?

Your husband must file CAC Annual Return because:

He registered a business in 2023

Annual return is due every year

When to File

First Annual Return: 18 months after registration

After that: Every year

Since he registered in 2023, he is likely due now.

How To File CAC Annual Return (Step-by-Step)

Step 1: Go to CAC Portal

Visit: https://post.cac.gov.ng

Step 2: Login

Use email used during CAC registration

Or create account if not available

Step 3: Search Company Name

Click “Public Search”

Enter company/business name

Step 4: Select “File Annual Return”

Choose Annual Return Filing

Fill in required details

Step 5: Fill Basic Information

You will provide:

Business address

Nature of business (wrought iron fabrication)

Owner/director details

Business status

Step 6: Pay Filing Fee

Approximate CAC fees:

Business Name → ₦3,000 – ₦5,000

Limited Company → ₦5,000 – ₦10,000

(Depends on company type)

Step 7: Submit and Download Receipt

Done.

PART 2 — Company Tax Return (Also Required)

After CAC Annual Return, he should also file Company Tax Return with:

Federal Inland Revenue Service (FIRS)

This is required even if business made no profit.

How To File Tax Return

Go to: https://taxpro.firs.gov.ng

Register company with:

CAC Certificate

Company email

Phone number

File:

Company Income Tax (CIT)

VAT (if applicable)

Withholding Tax (if applicable)

Important (Very Important)

If your husband does not file CAC annual return:

Company may be marked inactive

Late penalty applies

Company may be struck off register

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