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How Do I File Personal Income Tax in Osun State Nigeria Easily as a Resident?
To file your Osun State Personal Income Tax easily, follow this simple step-by-step guide: How To File Osun State Personal Income Tax (Easy Method) Step 1: Go to Osun State Tax Website Visit the official Osun Internal Revenue Service portal: Visit Osun Internal Revenue Service Portal You can: RegistRead more
To file your Osun State Personal Income Tax easily, follow this simple step-by-step guide:
How To File Osun State Personal Income Tax (Easy Method)
Step 1: Go to Osun State Tax Website
Visit the official Osun Internal Revenue Service portal:
Visit Osun Internal Revenue Service Portal
You can:
Register as a taxpayer
Verify your TIN
Pay tax online
Download forms
Step 2: Choose Your Tax Type
Osun State Personal Income Tax is filed under:
PAYE — If you are salary earner
Direct Assessment — If you are self-employed, trader, freelancer, business owner
Osun allows self-assessment where you calculate your tax, pay at designated banks, and obtain Tax Clearance Certificate (TCC) without visiting office.
Step 3: Register / Get Your Tax ID (TIN)
You will need:
Full name
Phone number
Address
Occupation
Email (optional)
After registration, you’ll receive:
Taxpayer ID / TIN
Step 4: Fill Personal Income Tax Form
Download forms here:
Direct Assessment Form
Tax computation table
Annual return template
Step 5: Pay Your Tax
You can:
Pay online
Pay at designated banks
Get Automated Revenue Receipt after payment
If You Prefer Physical Filing (Nearest Offices)
You can also visit any Osun tax office:
Osun Internal Revenue Service (Abere, Osogbo)
Osun Internal Revenue Service Ife East Tax Office
Osun Internal Revenue Service Ilesa West Tax Station
Osun State Internal Revenue Services (Ede)
They will help you file in 10-15 minutes.
Documents You Should Prepare
Prepare these:
NIN (optional but helpful)
TIN (if available)
Bank statement (optional)
Business income (estimate if self-employed)
Salary details (if employed)
Deadline (Important)
Personal Income Tax filing usually ends March 31 each year
Employers returns due January 31 yearly
See lessUnder the Nigeria Tax Administration Act, Who Collects Personal Income Tax: FIRS or State Internal Revenue Service?
In Nigeria, Personal Income Tax (PIT) is NOT collected by the Federal Inland Revenue Service. It is primarily collected by the State Internal Revenue Service. Here is the correct breakdown according to Nigerian tax laws: Who Collects Personal Income Tax in Nigeria? 1. State Internal Revenue ServiceRead more
In Nigeria, Personal Income Tax (PIT) is NOT collected by the Federal Inland Revenue Service.
It is primarily collected by the State Internal Revenue Service.
Here is the correct breakdown according to Nigerian tax laws:
Who Collects Personal Income Tax in Nigeria?
1. State Internal Revenue Service (SIRS) — Main Authority
Under the Personal Income Tax Act (PITA):
State Internal Revenue Service is responsible for collecting Personal Income Tax from:
Employees (PAYE)
Self-employed individuals
Business owners
Professionals
Traders
For example:
Plateau State → Plateau State Internal Revenue Service
Lagos State → Lagos State Internal Revenue Service
Rivers State → Rivers State Internal Revenue Service
This means you pay your personal income tax to the state where you reside/work.
2. Federal Inland Revenue Service (FIRS) — Special Cases Only
The Federal Inland Revenue Service (FIRS) collects Personal Income Tax only for specific categories, such as:
Members of Armed Forces
Police Officers
Foreign Affairs Officers
Residents of Abuja (FCT)
This is clearly stated under Section 2 of PITA.
Summary (Simple Table)
Tax Type
Who Collects
Personal Income Tax (Workers & Businesses)
State Internal Revenue Service
Armed Forces / Police / Foreign Affairs
FIRS
Residents in Abuja (FCT)
FIRS
Important Note
Many people confuse Nigeria Tax Administration Act with Personal Income Tax Act (PITA) —
But PITA is the main law governing Personal Income Tax in Nigeria.
See less