Yes — every state in Nigeria can have its own tax filing process, even though your TIN remains the same nationwide.
Here’s the clarity:
1. TIN vs State Tax ID (Like ASIN)
TIN (Tax Identification Number) — issued by Federal Inland Revenue Service (FIRS)
Used across Nigeria
One person = One TIN (for life)
However…
Many states also create their own internal taxpayer ID for administrative purposes.
Examples:
Anambra State Internal Revenue Service uses ASIN (Anambra State Identification Number)
Lagos State Internal Revenue Service uses LASRIN
Imo State Internal Revenue Service may generate state taxpayer ID when you register
So yes — states may have their own systems, but TIN is still the master number.
2. If You Live in Imo State — Where Should You File?
For Personal Income Tax, you file in: 👉 State where you live and work
So since you’re living in Imo: You should file with
Imo State Internal Revenue Service
Even if:
Your business is elsewhere
Your company HQ is elsewhere
Your residential state is what matters.
3. How To File in Imo State (Step-by-Step)
Step 1 — Confirm Your TIN
You already have this (good 👍)
Step 2 — Register with Imo State IRS
You may be asked for:
TIN
Phone number
Address in Imo
Occupation
Email
They may generate Imo taxpayer ID for you.
Step 3 — File Your Annual Return
Deadline: 📅 Usually March 31 every year (for individuals)
You submit:
Income details
Business income (if any)
Salary income (if any)
4. Important (Since You Often Ask About Salary + Business)
Because you previously mentioned:
Salary income
Business income
You must declare both when filing in Imo State.
Even if:
PAYE already deducted from salary
You still must file annual return.
(This is very important — many people miss this.)
Quick Summary
TIN = National (used everywhere)
ASIN = State-specific (Anambra example)
Imo may issue its own ID
File tax where you live (Imo)

When filing tax, Year of Assessment (YOA) refers to the year you are reporting income for — not necessarily the year you are filing.

Simple Rule

Year of Assessment = Previous year’s income

Example

If you are filing in 2026:

You are reporting income earned in 2025

So your Year of Assessment = 2025

More Examples

When You File

Income Year

Year of Assessment

2026

2025 income

2025

2025

2024 income

2024

2024

2023 income

2023

Nigeria Tax Rule (Important)

In Nigeria:

Tax returns are usually filed between January 1 — March 31

And it’s for the previous year’s income

So right now (2026):

You should normally use 2025 as your Year of Assessment

Special Cases

However, it can differ slightly if:

You’re filing for backlog years

You’re filing first time

You’re filing for company vs individual

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.

If you haven’t paid any tax before, you can still file a Personal Income Tax (PIT) return — and what you file depends on your situation.

Here’s the correct breakdown:

1. If You Had No Income Last Year

You file a Nil Return (also called Zero Income Return).

This simply means:

You had no job

No business income

No freelance income

No investment income

So you declare ₦0 income.

This is accepted by tax authorities like:

Lagos State Internal Revenue Service

Federal Inland Revenue Service

Filing a Nil Return protects you from future penalties.

2. If You Just Got Employed This Year (But Not Last Year)

Example:

Got job in 2026

Filing for 2025

Then:

You file Nil Return for 2025

Because you had no income in 2025

This is completely normal.

3. If You Had Income But No Tax Was Paid

Example:

Freelance work

Business

Side hustle

Rental income

Then you must declare that income even if:

No tax was deducted

No TIN yet

You file:

Income earned

Then tax authority calculates tax

This is required under the Personal Income Tax Act.

4. Who Must File Annual PIT in Nigeria?

You should file if you:

Are employed (public or private)

Run a business

Freelance / side hustle

Just got employed recently (file Nil Return for previous year)

Simple Rule

No income → File Nil Return

Income → File Income Return

Just employed → File Nil Return for previous year

Example (Your Case Scenario)

Someone:

Just employed by Lagos State Government

No salary yet

No previous tax

He should:

File Nil Return for last year

Wait for PAYE once salary starts

No penalty. No stress.

In Nigeria, the March 31 deadline is for filing tax returns for the previous year — not the current year.

Here’s how it works:

📅 How the March 31 Deadline Works

March 31, 2026 → You file 2025 income

March 31, 2027 → You file 2026 income

March 31, 2025 → You filed 2024 income

By law, individuals must file Personal Income Tax returns on or before March 31 each year, covering income earned in the preceding year.

For example:

Government recently reminded taxpayers to file 2025 returns by March 31, 2026.

This confirms the rule: You always file for last year.

Why It’s Not End of the Year

Many people think tax filing happens December, but Nigeria uses:

Tax year: January – December

Filing period: January – March (next year)

So after December ends, you have 3 months (Jan–March) to file your returns.

Who Must File (Important ⚠️)

You should file by March 31 if you are:

Salary earner (even if PAYE is deducted)

Business owner

Freelancer

Self-employed

Investor earning dividends, interest, etc.

Filing is mandatory even if you don’t owe extra tax.

Quick Summary

✔ March 31 = Filing deadline

✔ It is for previous year income

✔ Filing happens every year

✔ Applies to all income earners