If you are a company worker in Nigeria (including the South-South region) and PAYE is already deducted from your salary, here’s how it works:

Do You Need to Submit Evidence for PAYE?

Yes — but only in some situations.

1. Normally (Most Employees)

If your employer deducts PAYE monthly and remits to the tax authority like:

Rivers State Internal Revenue Service

Akwa Ibom State Internal Revenue Service

Delta State Internal Revenue Service

Edo State Internal Revenue Service

Then:

You usually don’t need to submit evidence yourself

Your employer handles everything 👍

2. When You MUST Submit Evidence

You may need to submit evidence if:

You’re filing annual tax return yourself

You’re applying for Tax Clearance Certificate (TCC)

You’re changing jobs

You’re applying for loan, visa, contract, government work

Your employer did not remit your PAYE properly

In these cases, you submit:

Evidence to Submit

Usually any of these:

PAYE Deduction Schedule from employer

Payslips showing tax deduction

Tax Card (if available)

Employer Tax Confirmation Letter

Tax Clearance Certificate (TCC)

Very Important ⚠️

Some companies deduct PAYE but don’t remit it.

To avoid problems:

Always request your Tax Clearance Certificate yearly

Or confirm from your State Internal Revenue Service

Best Practice (Recommended)

Even if PAYE is deducted:

You should still file your annual tax return (very important in Nigeria now)

This protects you legally and helps you with:

Loans

Visa

Contracts

Business registration

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Let me break this down clearly — what you saw is normal banking behavior, not Easter gift 😄

You experienced two things:

Capitalized Interest (₦4,183 credited)

State Withholding Tax (₦400+ debited)

Let’s explain them one by one.

1. What is “Capitalized Interest”?

This is interest paid on money sitting in your account.

Banks sometimes pay interest on:

Savings accounts

Dormant accounts that still have balance

Certain current accounts (rare but possible)

So what likely happened:

Your Zenith account had money sitting there for a long time

Zenith calculated accumulated interest

Then they credited ₦4,183 as interest

This is not Easter gift 😄

It is interest you earned over time.

Since you said you haven’t used the account much, it’s possible:

The interest accumulated quietly

They paid it in bulk (capitalized interest)

2. What is State Withholding Tax?

State Withholding Tax = Tax deducted on interest earned

In Nigeria:

Interest earned from banks is taxable

Government collects 10% withholding tax on interest

So:

Zenith credited you ₦4,183 (interest)

Government collected about 10% tax (~₦418)

Bank deducted it as STATE WITHHOLDING TAX

That’s why you saw:

Credit: ₦4,183

Debit: ₦400+ (Tax)

This is normal and legal

Example (Simple Calculation)

Interest credited = ₦4,183

10% tax =

₦4,183 × 10% = ₦418.30

So bank deducts about ₦418

You keep the rest.

Will They Continue Debiting Your ₦2,500?

No. They will NOT randomly debit your ₦2,500

Important:

State Withholding Tax is only deducted when you earn interest

If no interest → No tax deduction

So:

They won’t just wake up tomorrow and debit ₦2,500

No need to panic 😄

How Often Will They Deduct It?

Only when:

Interest is paid (monthly / quarterly / yearly depending on bank)

Not daily.

Not randomly.

Why You Never Saw Interest Before (15 Years)

Possible reasons:

You were using current account (some don’t pay interest)

Balance too small to generate noticeable interest

Interest credited but too small to notice

Account type changed recently

One More Important Thing

Actually, this is good news:

You just received:

₦4,183 free interest

After tax, you still gained about ₦3,700+

So Zenith actually paid you money, not took your money.

My Honest Advice

No need to withdraw your ₦2,500 because of this.

But since you prefer:

Opay (less wahala)

Simple banking

You’re still fine to leave small balance in Zenith.

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Here’s a clear, beginner‑friendly explanation of how personal income tax works for different kinds of people in Nigeria — including Abuja (Federal Capital Territory) and Lagos — and how to file it

1) How Personal Income Tax Works in Nigeria

Personal Income Tax (PIT) is imposed on the income of individuals who earn money from work, business, rentals, investments, etc

This tax is mostly administered by the State Internal Revenue Service (SIRS) where you live — e.g., Lagos State Internal Revenue Service (LIRS) for Lagos, and FCT Internal Revenue Service for Abuja.

The Federal Inland Revenue Service (FIRS) only handles some specific categories (e.g., military personnel, police, foreign service officers, and certain Abuja residents

There are two main ways PIT is collected:

• PAYE (Pay‑As‑You‑Earn) — for employees through salary deductions; the employer deducts it monthly. �

• Direct Assessment / Self‑Assessment — for self‑employed persons or individuals with non‑employment income; you declare your income and pay yourself.

LIRS – Lagos Internal Revenue Service

2) Housewife or Individual with No Work and No Income

Do you have to file tax?

If you earn no income at all, you do not owe income tax. Tax is on income received.

However, modern tax laws (like the 2026 changes) encourage even people with no income to file a “nil” return — especially if you own a Tax Identification Number (TIN) — so that authorities have records and don’t mistakenly assume gifts or allowances are taxable income.

How to file if you want to be compliant anyway

Get a TIN (if you don’t already have one) with your State IRS (LIRS if Lagos).

Go to the State’s tax portal (e.g., eTax for LIRS).

Choose “Personal Income Tax Return” and submit a nil or zero‑income declaration.

Submit by the deadlines (often March 31 each year).

3) Students (18+ and Not Working / Under Parents’ Care)

When do you file?

If you have no taxable income, you don’t owe tax.

However, like the housewife situation above, you can file a nil return to have an official tax record — especially important if you later start earning (salary, freelance work, online income, etc.).

How to file if you earn some income

If you start earning (even part‑time or online income), you must:

Register for a TIN.

File a personal income tax return (Direct Assessment) to declare income earned and pay any tax due.

Do this annually by the state’s filing deadline.

4) People Living in Abuja — Filing Personal & Company Income Tax

Personal Income Tax (Abuja Residents)

Abuja residents (FCT) are generally taxed by the FCT Internal Revenue Service.

If you earn income (salary, business income, rent, investment income):

Register with FCT IRS and get a TIN.

Choose the filing type:

PAYE (your employer deducts and remits for you).

Direct Assessment (for non‑employment income).

Submit your annual personal tax return digitally or at an IRS office.

Pay any tax due.

Company Income Tax (for Businesses in Abuja or Anywhere in Nigeria)

Company income tax is separate from personal income tax and is administered by the Federal Inland Revenue Service (FIRS), not state revenue services.

Companies (limited liability companies) must:

Register for a Corporate TIN with FIRS.

File Company Income Tax Returns annually (usually within 6 months of the end of their financial year).

Pay tax on profits after allowable deductions.

5) Practical Steps to File Tax in Lagos or Abuja

Personal Income Tax (General Steps)

Get a Tax Identification Number (TIN) with the appropriate IRS.

Log into your State’s tax portal (e.g., LIRS eTax for Lagos).

Complete the annual income tax return form — even if zero income.

Upload required documents (if any).

Submit and pay any tax due by the deadline (often March 31)

Key Notes

If you earn below the taxable threshold or have no income, you won’t pay tax but can still file a nil return for compliance

Employers deduct and remit tax for employees under PAYE, but employees must still file annual returns in many states.

Summary

Situation

Must File?

How

Housewife with no income

Tax not owed; can file nil

Register TIN + file nil return

Student under parents (no income)

Tax not owed; can file nil

Same as housewife

Student with income

Yes

Register + file Direct Assessment

Abuja resident (salary)

Yes

PAYE + annual return

Abuja resident (business)

Yes

Register + file Direct Assessment

Company income tax

Yes

File with FIRS

If you want, I can provide links and step‑by‑step guidance for the exact online portals and forms for Lagos (LIRS) and Abuja (FCT IRS). That will make the actual filing process very clear.

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Here’s a clear, step‑by‑step guide on how to file your tax in Delta State (Nigeria) using the state’s new online tax platform administered by the Delta State Internal Revenue Service (DSIRS):

✅ 1. Know the Tax Portal You’ll Use

Delta State uses an online Self‑Service Tax Platform that lets individuals and businesses register, file returns, and pay taxes online via the DSIRS system.

The portal you’ll normally interact with is often called:

Self‑Service Portal (e‑Service / TaxSmart) — for registration, filing returns, payment, etc.

You can usually access this from the main revenue site or directly (for example via links like selfservice.deltairs.com or similar DSIRS URLs).

✅ 2. Register on the Delta Self‑Service Platform

Before you can file returns, you need to register and get a taxpayer account (S‑TIN / Payer ID):

🧾 Individuals

Go to the Delta State Revenue Self‑Service Portal or DSIRS official registration page.

Click Register for S‑TIN / New Taxpayer.

Enter accurate details such as:

• Your full name

• Phone number

• Email address

• Date of birth

• Occupation

• Gender, marital status and other personal info

• Home address (LGA and state)

• Taxpayer type (individual or business)

Submit the form and wait for confirmation. You’ll receive your Delta Payer ID / S‑TIN.

👉 This ID becomes your login username for the tax portal.

✅ 3. Login and Access Your Tax Dashboard

After registration:

Visit the Self‑Service login page on the DSIRS portal

Login with your S‑TIN / Payer ID and the password you created.

You’ll see your tax dashboard where you can:

File returns

View tax liabilities

Upload supporting documents

Make payments

Generate receipts

✅ 4. Filing Your Tax Returns

The exact steps will depend on the type of tax you’re filing:

📌 For Personal Income Tax (e.g., PAYE / Self‑Assessment)

From your dashboard, choose File Return or Annual Return.

Select the tax year you are reporting (e.g., previous calendar year).

Enter your income/salary figures and other required financial details.

Confirm or upload any supporting documents (e.g., payslips, income summaries).

Review the auto‑computed tax according to Delta State rules.

Submit your return.

👉 After submission, the system will generate a tax assessment form/assessment notice.

✅ 5. Pay Your Tax

Once your return is submitted and assessed:

Use the portal’s online payment section (often linked to Remita, Paystack, or direct debit).

Pay the amount stated on the assessment.

After payment, you should be able to download receipts or tax confirmation certificates.

✅ 6. Get Your Tax Certificate / Proof

After submission and payment:

You can download your payment receipt and evidence of filing from the dashboard.

For official needs (e.g., business compliance, contracts), you can request a Tax Clearance Certificate (TCC) if needed.

⭐ Tips & Reminders

📌 Keep records: Always save screenshots or PDF copies of your submitted return and payment receipts.

📌 Observe deadlines: Nigeria’s tax year and filing deadlines may be set by law (e.g., within 90 days of year end, depending on type of taxpayer and reforms).

📌 Compliance audits: Filing is required even if your income is low or if PAYE was deducted by your employer — this ensures proper reporting with the authority. �

Delta IRS

📌 Professional help: If you’re unsure about calculations or complex income sources, consider consulting a tax professional.

If you want, I can walk you through the current portal URLs and direct links for registration and filing (so you can start immediately).

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To file Personal Income Tax in Plateau State, you must register with the Plateau State Internal Revenue Service (PSIRS), obtain your Tax Identification Number (TIN), then submit your Annual Tax Return. The deadline is usually March 31 every year.

Below is the simple step-by-step guide:

Step-by-Step: Plateau State Tax Registration & Annual Filing

Step 1: Register for Tax (Get Your TIN)

You can register in 2 ways:

Option A — Online Registration (Recommended)

Go to PSIRS portal

Visit: PSIRS Tax Portal

Click Self-Assessment / Registration

Enter your details:

Full name

Phone number

Address

Occupation

Income details

Submit and your Tax Identification Number (TIN) will be generated.

Option B — Register at Tax Office

You can also register physically at:

Revenue House, PLIRS

Plateau State Board of Internal Revenue HQ

Bring:

NIN or valid ID

Phone number

Address

Income information

The PSIRS office will register you and issue your TIN.

Step 2: File Your Annual Tax Return

After getting your TIN:

Go to PSIRS portal again

Login with:

TIN

Phone number

Click Self-Assessment / Annual Return

Enter:

Your yearly income

Business or salary details

Allowances (if any)

Submit your tax return online.

psirs.gov.ng

Step 3: Pay Your Tax (If Applicable)

If you earn low income, your tax may be very small or zero

After filing, system shows amount (if any)

If You Want Help (Optional)

You can also get help from nearby tax professionals:

Brook Fountain Consults

Sani Bookkeeping Services LLC

Nchew Consulting

They can help you file quickly (usually cheap).

Important Notes

Filing deadline: March 31 every year

Even if you earn small income → You still file

No income → file Nil Return (very important)

 

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