TAX & GOVERNMENT FINANCE

Here’s a clear, step‑by‑step guide you can use right now (today, March 31st) to file your Personal Income Tax (PIT) annual return in Enugu State — including how and where to submit it before the deadline.

📍 1. Understand the Deadline

Enugu State requires annual personal income tax returns to be filed by March 31st each year for income earned in the previous tax year. This applies to self‑employed (Direct Assessment) and employed taxpayers alike.

📍 2. Who You File With

All PIT filings in Enugu are handled by the Enugu State Internal Revenue Service (ESIRS) — the official tax authority for the state.

📍 3. What You Need Before Filing

➤ Taxpayer Identification

You must have a Tax Identification Number (TIN). If you don’t have one yet, you’ll need to register with ESIRS first.

➤ Income Records

Total income earned during the year (salary, business income, etc.)

Records of allowable deductions (business expenses if self‑employed)

Bank statements or earnings summaries (helpful if self‑employed)

You are required to declare all income sources in the return.

📍 4. How to File — Online on the ESIRS Portal

Enugu State now provides an online portal for tax filing, which can save you time and avoid long queues:

Step‑by‑Step

Visit the Enugu State IRS Portal:

https://irs.en.gov.ng(this is the official ESIRS site).

Register / Sign Up:

If you haven’t already, go to the “Individual Sign Up” page.

Enter your details (TIN, NIN, name, phone, email, etc.) and create a login.

Login:

Use your credentials to access your taxpayer dashboard.

Complete the Annual Return:

Look for Personal Income Tax / Direct Assessment filing section.

Fill in your income figures for the previous year.

Include allowable deductions based on your records.

Submit:

Submit the completed return electronically on the portal.

After submission, you should receive a confirmation/receipt. Save or print this — it’s proof you filed on time.

Pay (If Tax Is Due):

The portal will typically give you payment options via approved channels (banks, online payment, POS, etc.). Pay before or after submission depending on instructions.

📍 5. If You Can’t File Online Today

If for any reason the portal is inaccessible or you’re having issues:

Visit a Physical ESIRS Office Today

Enugu State Internal Revenue Service offices (e.g., Revenue House, Ogui Road, Enugu) accept walk‑in filings on deadline day. Bring:

Your TIN certificate or BVN & valid ID

Income records (bank statements, business income books)

Completed Annual Return form (you can request/print this at the office)

Payment evidence if you’re paying tax

Submit the form and pay at the counter before closing time today (March 31st).

📍 6. After Filing

Keep proof of submission and payment receipts (digital confirmation or printed receipts).

These are important in case you’re asked to verify compliance later.

⚠️ Reminder

Failing to file by March 31st can attract penalties or enforcement actions by ESIRS — states enforce compliance, and the deadline is statutory. �

KeepAm

If you’d like, I can help you prepare a simple checklist and template for your personal annual return — listing exactly what values to enter and where — so it’s easier to complete on the portal or at the office.

Ah, I see exactly where the confusion comes from, and it’s a common one. Let’s go step by step and clarify how Personal Income Tax (PIT) works for someone like a Keke Napep driver in Lagos who has irregular income. I’ll also explain the “rent” part.

1. Who should file PIT

In Nigeria, anyone earning income, whether regular or irregular, is subject to Personal Income Tax. That includes:

Employees with salary (PAYE)

Self-employed people (like you, a Keke driver)

People earning from other sources (business, rent, freelance work, etc.)

So yes, even if your income varies daily, you are required to file tax on your total income for the year.

2. Determining your taxable income

For someone with variable income:

Track all earnings – Keep a record of your daily income. For example:

Day 1: ₦5,000

Day 2: ₦3,000

Day 3: ₦0

…and so on.

Calculate total income for the year – Sum up all your daily earnings to get your gross annual income.

3. Deductible expenses

You mentioned paying for repairs, fuel, and other business-related costs. You can subtract allowable business expenses to arrive at your net taxable income. Examples:

Repairs on your Keke Napep

Fuel/maintenance

Any licenses or permits related to your work

⚠️ Personal expenses, like food or house rent you pay as a tenant, are not deductible.

4. Taxes on other income (the “rent” confusion)

When I said “other income like rent,” I meant income you receive from renting out property, not rent you pay as a tenant.

Rent received = taxable income

Rent paid = personal expense → not taxable, not deductible

So for your situation: ignore the rent you pay as a tenant. It’s not income.

5. How to file PIT in Lagos as a self-employed person

In Lagos (and other Nigerian states):

Register with the State Tax Authority if you haven’t already. You may need a Tax Identification Number (TIN).

Prepare your total annual income statement (sum of all your earnings for 2025).

Deduct allowable business expenses (repairs, fuel, etc.) to get net income.

Apply Lagos State PIT rates:

Taxable Income (₦)

Tax Rate

0 – 300,000

7%

300,001 – 600,000

11%

600,001 – 1,100,000

15%

1,100,001 – 1,600,000

19%

1,600,001 – 3,200,000

21%

3,200,001 – 5,000,000

24%

5,000,001 +

24% + ₦?

(These are cumulative progressive rates.)

File online or at the LIRS office, pay your tax, and keep the receipt.

✅ Summary for you as a Keke driver:

Track all daily earnings.

Deduct business-related expenses only.

Ignore rent you pay as a tenant.

File and pay based on net taxable income.

If you want, I can make a simple template for a 2025 PIT calculation specifically for Keke drivers with variable daily income—it’ll show exactly how to add daily income, deduct repairs, and calculate Lagos tax.

Here’s a **step-by-step guide on how to fill your personal annual tax return in Nigeria, tailored for a beginner. I’ll focus on the salary earner scenario, since that’s the most common case.

Step 1: Gather your documents

Before filling your tax return, collect:

Tax Identification Number (TIN) – every taxpayer must have one.

Salary slips / Payslips for the year.

PAYE remittance statements from your employer (proof of tax already deducted).

Any other income documents (freelancing, dividends, rentals, etc.)

Pension or life insurance contributions (if you want to claim relief).

Step 2: Choose the filing method

Online (preferred for Lagos, FCT, and states with portals):

Lagos: LIRS Portal

Abuja: FCT Tax Portal

Manual (for states without portals):

Visit your State IRS office

Request Personal Income Tax Return form

Step 3: Fill in the form

The key sections include:

Section

What to Include

Personal Information

Full name, TIN, date of birth, address, employment info

Income Details

Total salary, allowances, bonuses, other earnings

Tax Already Paid

PAYE deductions from your employer, pension contributions

Deductions / Reliefs

Pension, life insurance, dependent relief, donations (if applicable)

Other Income

Freelance, rental, dividends, business income

Calculation of Tax Due

The portal or form usually calculates automatically

Balance / Refund

Pay additional tax owed or claim refund if overpaid

Tip: Online portals usually have drop-downs and auto-calculators. Manual forms require you to do simple subtraction:

Total Tax Due = Tax on Total Income – PAYE Already Paid

Step 4: Review & submit

Double-check all figures and TIN.

Submit online or hand in the physical form at the IRS office.

Keep a receipt or acknowledgment – this is your proof of filing.

Step 5: Obtain your Tax Clearance Certificate (optional but recommended)

Needed for loans, visas, or contracts.

Can usually be requested after filing your annual return.

✅ Extra Tips

Filing is usually due by March 31 of the year following the assessment year.

Even if PAYE is fully deducted, filing may be required if you have other income or need clearance.

Keep records – payslips and filing receipts – for at least 5 years.

Yes, even if you are a salary earner with tax deducted at source (PAYE), you may still be required to file a personal tax return, but it depends on your circumstances and the country’s rules. Since you’re in Nigeria, here’s the breakdown:

1. How PAYE works

Your employer deducts tax from your salary monthly and remits it to the FIRS (federal) or relevant state tax authority.

This system assumes your annual income is straightforward, without other sources like freelance work, investments, or side businesses.

2. When you don’t need to file

If your only income is your salary and your employer has correctly remitted PAYE.

You have no additional allowances, benefits, or multiple employers.

In many cases, your employer can issue an annual tax clearance certificate, which proves your taxes are fully paid.

3. When you still need to file

You have other sources of income (freelancing, investments, rental income, dividends).

You want to claim tax reliefs or allowances not automatically captured by your employer.

You are self-employed or have multiple employers in a tax year.

You want an official record of tax compliance, which may be needed for loans, visa applications, or other official purposes.

4. Employer responsibility

Employers deduct and remit only PAYE on your salary.

They do not automatically file your full personal tax return—that remains your responsibility if required by law.

✅ Summary:

If your salary is your only income and your employer handles PAYE properly, you may not need to file a separate return, but it’s still wise to check with your State Internal Revenue Service or FIRS to confirm, especially if you want a tax clearance certificate.

If you want, I can explain step-by-step how a Nigerian salary earner can check if they need to file, and how to do it without penalties. It’s a very common confusion.