As a corps member (NYSC) in Enugu State, your tax situation is very different from regular workers. Here’s the accurate and practical explanation:
🔹 First — Important Fact (Very Important)
Your NYSC allowance is NOT taxable.
Your monthly:
Federal allowance (₦33,000 or current amount)
State allowance (if any)
PPA allowance (if any)
are generally tax-exempt under the Nigerian tax rules because:
You’re not considered a permanent employee
NYSC is a temporary national service
This aligns with the provisions under the Personal Income Tax Act.
So most corps members do NOT need to file tax unless:
You Only Need to File Tax If You:
Run a side business
Earn salary outside NYSC
Do freelancing
Have rental income
Have investment income (some cases)
If none of these apply → You don’t need to file tax.
🔹 If You Still Want to File (Optional / For Record Purpose)
You can file Nil Return (means you earned nothing taxable).
Here’s how in Enugu:
Step 1 — Go to
Enugu State Internal Revenue Service (ESIRS)
You can:
Visit physically
Or file online (if available)
Step 2 — Required Documents
Bring:
NYSC ID card
State code number
National ID (or any valid ID)
Phone number
Step 3 — Tell Them
Say:
“I’m a corps member and want to file Nil personal income tax return.”
They will process it.
🔹 Do You Really Need To File As Corps Member?
Most times No.
You only need it if:
You’re applying for loan
You’re applying for visa
You’re applying for contract
You need Tax Clearance Certificate (TCC)
🔹 My Practical Advice For You
Since you’re currently serving:
No need to worry about tax now
Focus on saving and investing your allowance
Start tax filing when you get permanent job
This fits well with your situation — especially since you’re already working on growing your finances.

You’re asking a very important question — because many people in Nigeria are currently confused about the new personal income tax law and how Rivers State (RIRS / RIVTAMIS) is implementing it.
Let me explain clearly:
1. First — The New Nigerian Personal Income Tax Law (2026)
Under the Nigeria Tax Act 2025, which starts January 1, 2026, major changes were introduced:
People earning ₦800,000 per year or less are completely exempt from tax (0%)
New progressive tax system introduced (0%–25%)
More reliefs and exemptions for low-income earners
Example (New System):
Annual Income
Tax Rate
First ₦800,000
0%
Next ₦2.2m
15%
Next ₦9m
18%
Higher income
up to 25%
This means:
If your income is low → you may not pay tax at all
If your income is irregular or seasonal → you may also pay little or nothing
This is why you expected to enter your transactions to determine eligibility.
You’re absolutely correct.
2. Why You Didn’t See “Transaction Entry” On RIVTAMIS
The Rivers State portal RIVTAMIS currently:
Mostly designed for registration & payment
Not yet fully built for automatic income eligibility calculation
Sometimes requires manual assessment by RIRS officer
riversbirs.gov.ng
This is why you:
Did not see “Enter yearly income”
Did not see “Eligibility calculation”
This is normal currently.
3. Should You Pay First and Wait for Refund?
No.
You’re correct not to pay first.
Because in Nigeria:
Tax refunds are slow
Sometimes very difficult to get
Many professionals advise determine liability first before payment
So your decision is financially wise.
4. Do You Need to Go to RIRS Office?
You have 3 better options before going physically:
Option 1 — Use Tax Calculator (Best First Step)
Try:
Go to RIVTAMIS
Click Tax Calculator
Many people miss this.
Option 2 — Contact RIRS Directly (No Physical Visit)
You can:
Use live chat on portal
Call: 09135500762 (RIVTAMIS support)
riversbirs.gov.ng
This saves you time since your work schedule is tight.
Option 3 — Email Them (Recommended)
Send email:
Ask for Individual Tax Assessment
Explain:
Seasonal business
Low income currently
Cannot prepay
They usually guide you.
5. Based on Your Situation (Important)
You mentioned:
Sales of agricultural machines
Seasonal business
Business slowed down
Cash flow problem
You may qualify for:
Low income relief
Seasonal income adjustment
Deferred tax payment
Very common for traders.
My Recommendation (Best Practical Approach)
Step-by-step:
Don’t pay yet
Use tax calculator (if available)
Contact RIRS support
If still unclear — then visit office
Only visit as last option.

Who Must File VAT

You must file VAT if:

You run a registered business (individual or company)

You sell goods/services subject to VAT (7.5%)

Even if: 👉 You made no sales, you must still file “NIL return”

2. What You Should Do Right Now (2024 & 2025 Backlog)

Since you haven’t filed:

👉 You likely have outstanding monthly VAT returns

For example:

2024 → 12 months

2025 → Jan till now

3. Step-by-Step: How to File VAT in Nigeria

You file through the tax authority:

👉 Federal Inland Revenue Service

Step 1: Get Your TIN

You need:

Tax Identification Number (TIN)

If you don’t have one:

Register via FIRS or CAC

Step 2: Access the Filing Portal

Use: 👉 TaxPro Max

This is the official system for VAT filing.

Step 3: Prepare Your Records

For each month, calculate:

Output VAT (what you charged customers)

7.5% of your sales

Input VAT (what you paid on purchases)

VAT on expenses

VAT Payable:

👉 Output VAT – Input VAT

Step 4: File Monthly Returns

On TaxPro Max:

Select month (e.g., Jan 2024)

Enter:

Sales

VAT collected

VAT paid

Submit return

Step 5: Pay (If Applicable)

If VAT is payable:

Generate payment reference

Pay via bank or online

4. Penalties You May Face

Since you didn’t file on time:

Late Filing Penalty:

₦50,000 (first month)

₦25,000 for each additional month

Late Payment:

Interest + penalties

5. What If You Didn’t Do Any Business?

Very important:

👉 You STILL must file

Just file:

NIL VAT return

This avoids penalties.

6. Best Practical Approach (Since You’re a Beginner)

Don’t try to fix everything blindly.

Option A (Recommended)

👉 Meet a tax consultant/accountant

They will:

Compute your backlog

File correctly

Reduce errors/penalties

Option B (Do It Yourself – Carefully)

Start with:

2025 (current year)

Then go back to 2024

7. Simple Example

If in January:

Sales = ₦500,000

VAT (7.5%) = ₦37,500

Expenses VAT = ₦10,000

👉 Pay: ₦37,500 – ₦10,000 = ₦27,500

8. Critical Advice (Don’t Ignore This)

Don’t guess figures

Don’t skip months

Don’t ignore penalties (they accumulate)

👉 The earlier you regularize, the cheaper it is.

Bottom Line

VAT is monthly, not yearly

You likely have multiple unfiled months

Use TaxPro Max to file

Consider a professional to clean it up