TAX & GOVERNMENT FINANCE

To file Personal Income Tax in Plateau State, you must register with the Plateau State Internal Revenue Service (PSIRS), obtain your Tax Identification Number (TIN), then submit your Annual Tax Return. The deadline is usually March 31 every year.

Below is the simple step-by-step guide:

Step-by-Step: Plateau State Tax Registration & Annual Filing

Step 1: Register for Tax (Get Your TIN)

You can register in 2 ways:

Option A — Online Registration (Recommended)

Go to PSIRS portal

Visit: PSIRS Tax Portal

Click Self-Assessment / Registration

Enter your details:

Full name

Phone number

Address

Occupation

Income details

Submit and your Tax Identification Number (TIN) will be generated.

Option B — Register at Tax Office

You can also register physically at:

Revenue House, PLIRS

Plateau State Board of Internal Revenue HQ

Bring:

NIN or valid ID

Phone number

Address

Income information

The PSIRS office will register you and issue your TIN.

Step 2: File Your Annual Tax Return

After getting your TIN:

Go to PSIRS portal again

Login with:

TIN

Phone number

Click Self-Assessment / Annual Return

Enter:

Your yearly income

Business or salary details

Allowances (if any)

Submit your tax return online.

psirs.gov.ng

Step 3: Pay Your Tax (If Applicable)

If you earn low income, your tax may be very small or zero

After filing, system shows amount (if any)

If You Want Help (Optional)

You can also get help from nearby tax professionals:

Brook Fountain Consults

Sani Bookkeeping Services LLC

Nchew Consulting

They can help you file quickly (usually cheap).

Important Notes

Filing deadline: March 31 every year

Even if you earn small income → You still file

No income → file Nil Return (very important)

Yes — you should still file your tax return for 2025, even if you only worked 4 months and earned less than ₦300,000.

Here’s why:

1. Filing Tax Is Different From Paying Tax

Under Nigeria’s Personal Income Tax Act (Nigeria), every taxable adult is expected to file an annual tax return, even if:

Your income is very small

You worked for only part of the year

You ended up owing zero tax

So in your case:

Income ≈ ₦300,000

After reliefs, your tax payable will likely be ₦0

But you still need to file (called Nil Return or Zero Tax Filing)

2. Why You Should Still File

Filing protects you from:

Penalties for non-filing

Problems when applying for loans

Issues when switching jobs

Problems with tax clearance certificate (TCC)

This is important especially if you plan to:

Work in government

Do business contracts

Apply for visas

Get financial services

3. Why You Likely Won’t Pay Any Tax

Nigeria gives a Consolidated Relief Allowance:

₦200,000 OR 1% of income (whichever is higher)

PLUS 20% of your gross income

For ₦300,000 income:

Relief will wipe out your taxable income

Meaning Tax = ₦0

4. Deadline (Important)

Annual tax filing deadline in Nigeria is usually:

March 31, 2026 (for 2025 income)

So it’s good you’re asking now.

Simple Summary

Worked 4 months? → Still file

Earned less than ₦300,000? → Still file

Will you pay tax? → Probably No

Should you ignore it? → No

Here’s exactly **how you can file your Personal Income Tax return in **Kano State Internal Revenue Service (KIRS) as an individual:

📌 1. Determine Where You File

As an individual (employee + side hustle income), you file with your state’s tax authority — for you that’s Kano State IRS.

📌 2. Use the Online e‑Tax Portal (eeZitax)

Kano State now uses a digital filing system called eeZitax:

Visit https://etax.kirs.gov.ng/ to register or log in.

etax.kirs.gov.ng

👤 Registration (First Time)

Click “Register” and choose “Individual.”

kirs.gov.ng

Complete the form (you’ll need your NIN, contact details, and a secure email).

kirs.gov.ng

Submit and activate your account.

📌 3. Login & Start Filing

Go to the Taxpayer Login page.

etax.kirs.gov.ng

Sign in with your email/password.

Access your dashboard to begin an annual return.

📌 4. Prepare Your Income Information

Before filing, gather:

Payslips or Salary Certificate (showing PAYE deducted).

Records of your side hustle income (bank records, receipts, invoices).

Supporting proofs of deductions (e.g., pension, NHF, life insurance) to reduce your taxable income — if applicable.

📌 5. Complete Your Tax Return

On the portal:

Enter the total income you earned from all sources during the tax year.

Upload your supporting evidence and certificates.

The portal will assess how much tax you owe after allowances or deductions.

📌 6. Review & Submit

Double‑check all figures (income, deductions, and allowances).

Submit the return through eeZitax.

📌 7. Pay Any Tax Due

If you owe additional tax beyond what your employer already deducted, you can pay online on the portal or via designated banks.

📌 8. Download Your Tax Clearance Certificate (TCC)

After filing and paying, you can request the Tax Clearance Certificate, which is often needed for official purposes (loans, visas, contracts).

⚠️ Deadline & Penalty

Kano State’s deadline for annual returns is January 31 each year (for the prior year’s income).

Failure to file by the deadline can attract penalties under the Personal Income Tax Act.

🧾 Quick Process at a Glance

Register on eeZitax (etax.kirs.gov.ng).

Prepare income records (salary + side hustle).

Log in and complete annual return.

Submit and pay any balance tax.

Download Tax Clearance Certificate.

If you want, I can guide you on how to actually compute your total taxable income and estimate what you might owe before filing — including examples for combined salary + side hustle income. Would you like that?

Got it — let’s break this carefully. Since you’re a federal employee living in Taraba State with PAYE deductions and a side hustle, your tax filing involves combining your employment income with your other income from the side business. Here’s how to approach it:
1. Understand Your Tax Situation
As a federal worker: Your PAYE (Pay-As-You-Earn) is already deducted by your employer monthly. This covers your personal income tax (PIT) for employment income.
Side hustle: Any income from your side business (freelance, sales, consulting, etc.) is additional taxable income. You are responsible for declaring this when filing your annual tax return.
⚠️ Even though your salary is taxed at source, your side hustle income must be added to your total income when filing PIT.
2. Collect Your Income Records
From employment: Obtain a PAYE summary or a certificate of tax deduction from your employer. This shows how much tax has been deducted for the year.
From your side hustle: Gather all receipts, invoices, bank statements, or sales records. This is your taxable income outside employment.
3. Determine Your Total Taxable Income
Total taxable income = salary income after allowable deductions + side hustle profit.
Allowable deductions may include pension contributions, life insurance, and other approved reliefs.
4. Filing Your Tax Return
In Nigeria, you can file PIT either online via the state tax portal (Taraba State) or at a Physical State Internal Revenue Service (SIRS) office. Steps:
Register or log in with your TIN (use your personal TIN from employment).
Input your salary information (from PAYE certificate).
Add side hustle income: Declare the total gross income from your side business.
Calculate tax: The system will adjust for PAYE already deducted from your salary and compute any additional tax owed on side hustle income.
Submit and pay any balance if required.
5. Reconciling PAYE with Side Hustle
Your employer has already paid tax on your salary.
Your side hustle is taxed separately, but the PIT system aggregates all income.
If your PAYE exceeds the total liability after including side hustle, you may not owe extra.
If side hustle pushes your total income higher, you may have additional tax to pay.
6. Tips to Avoid Penalties
Keep clear records for your side hustle.
Don’t mix personal and business money.
File before the annual deadline (usually April for the previous year).
Claim all allowable deductions and reliefs.
If you want, I can create a step-by-step template showing exactly how to combine your salary and side hustle for Taraba State PIT filing, including sample calculations of what you might owe or refund.

Here’s a clear, practical guide to filing your personal income tax in Oyo State Internal Revenue Service (Oyo State, Nigeria) — including deadlines, responsibilities, and step‑by‑step instructions so that you can do it correctly and avoid mistakes.

📅 1. Tax Filing Deadlines You Must Know

🧾 A. Employer Filing (PAYE Returns)

If you are an employer, the annual return showing all salaries and tax deducted **must be filed by **🗓 January 31 each year for the preceding year’s income. This is backed by the Personal Income Tax Act and current Oyo revenue practical

📑 B. Individual Self‑Employed or Direct Assessment

For self‑employed individuals (Direct Assessment) or individuals responsible for their own filing, many states — including Oyo — follow the federal filing window, which is generally within 90 days after the end of the fiscal year (December 31) — i.e., by March 31. This aligns with national practice and similar state guidance

👉 For most people in Oyo State, the practical deadline for filing personal income tax returns is March 31 each year. (This is confirmed across states with similar rules, and Oyo State has enforced the same pattern in previous years. )

🧠 2. Who Must File Personal Income Tax?

You must file if you are:

An employee earning a salary/wage and resident in Oyo State. Your employer usually handles tax deduction and remittance but you still must ensure the declaration process is done.

Self‑employed (e.g., trader, consultant, freelancer, small business owner).

A casual worker, temporary contract worker, or anyone earning taxable income.

IMPORTANT: Tax applies to all income — salary, business profits, allowances — after allowable reliefs and exemptions.

🧾 3. How to File (Step‑by‑Step)

✔️ A. If You Are Employed (PAYE)

At the start of the year, file your Annual Income Declaration with OYIRS (your nearest tax office).

After assessment, you will get an Annual Tax Estimate showing your taxable income and deductions.

Give the estimate to your employer. Your employer then deducts PAYE each month and remits it to the Internal Revenue Service by the 10th of the following month — e.g., January tax by February 10.

Your employer should file the Annual Return by January 31.

Tip: Confirm with your employer that they have filed the annual returns and remitted the tax on your behalf.

✔️ B. If You Are Self‑Employed (Direct Assessment)

Register with OYIRS and obtain a Tax Identification Number (TIN) if you haven’t already.

Complete your Annual Tax Return form with details of your income and allowable deductions.

Submit the return at your nearest OYIRS office or via the OYIRS Self‑Service portal.

You will receive an Assessment Notice stating how much you owe.

Pay the assessed tax through approved banks or online channels, then collect your Revenue Receipt

Keep all supporting documents (bank statements, receipts, invoices) in case of review.

👉 Use the OYIRS Self‑Service portal to generate payment codes, check payment status, and even access your tax profile online.

❌ 4. Common Filing Mistakes to Avoid

Mistake

How to Avoid

Missing the deadline

Note the deadlines (Jan 31 for employers; March 31 for Direct Assessment)

Incorrect income figures

Add all income sources: salary, side gigs, business profits

Forgetting deductions

Include lawful reliefs like pension, NPF, NHF

No TIN or incomplete registration

Register early with OYIRS

💡 5. Additional Tips

‑ Keep Records: Maintain clear proof of income, expenses, and payments.

‑ Confirm Remittances: If employed, check that your employer actually remits monthly PAYE.

‑ Get Help: If this is your first time, consider going directly to your nearest OYIRS office for guided assistance.

📌 Summary:

🗓 Employers file by January 31 (annual return).

🗓 Individuals (Direct Assessment) usually file by March 31 for the previous year with OYIRS.

Online options exist through OYIRS self‑service, but office support can help reduce errors.

Accurate income logs and correct TIN registration are essential.

If you want, I can provide specific forms and downloadable links for the Oyo State tax filing process or walk you through completing each section of the return step‑by‑step.