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  1. Asked: April 1, 2026In: TAX & COMPLIANCE

    How Do I File Personal Income Tax in Osun State Nigeria Easily as a Resident?

    Ochoyoda
    Ochoyoda Educator
    Added an answer about 5 months ago

    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

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  2. Asked: March 31, 2026In: TAX & COMPLIANCE

    Under the Nigeria Tax Administration Act, Who Collects Personal Income Tax: FIRS or State Internal Revenue Service?

    Ochoyoda
    Ochoyoda Educator
    Added an answer about 5 months ago

    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.

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