Ah, this is a common source of confusion because Nigeria’s Personal Income Tax (PIT) system is state-based and depends on your residency for tax purposes, not just your state of origin. Let’s break it down carefully.

1. Who taxes you in Nigeria

Under Nigerian law:

Your state of residence for work purposes generally determines where you pay PIT, even if you’re an indigene of another state.

PIT is not based on where you were born or your parents are from — that’s irrelevant for tax filing.

So, there are two main considerations:

Where you earn your income – if your employer is in Oyo State and pays you there, Oyo is the taxing state.

Where you live (residency) – if you live and work in Oyo for most of the year, that counts as your tax residence.

2. Applying this to your situation

Current work location: Oyo State

Most of life spent in Ogun: residency before? Irrelevant if you currently live elsewhere.

Indigene of Lagos State: irrelevant for PIT

✅ Conclusion: You should file your PIT in Oyo State, because that’s where you currently live and earn income.

3. Exceptions

If you temporarily work in Oyo State but are paid from Lagos or Ogun, some complications may arise. Usually, the state that pays your salary is the taxing state, but if your employer is Oyo-based, file in Oyo.

If you own multiple income streams in different states, you may have to declare other sources of income in the respective states.

4. How to file in the correct state

Go to the Oyo State Internal Revenue Service (OYSIRS) portal: https://oyirs.gov.ng

Register with your Tax Identification Number (TIN).

File your annual PIT based on total income earned while residing in Oyo.

If you have side income in another state, declare it separately under “other income” if needed.

Quick rule of thumb

Where you live and earn your salary → that’s the state you file PIT.

Your state of origin or where you grew up does not matter.

If you want, I can make a simple step-by-step guide for a self-employed or irregular-income earner in your exact situation (Keke driver, etc.) filing PIT in Oyo State, showing which portal and forms to use. This will make it very easy to follow.

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I’ll explain this very simply — step-by-step — like teaching a primary school pupil. 😊

1. What is Personal Income Tax?

Personal Income Tax is money you pay to the government from the income you earn.

In Nigeria, this is guided by the Personal Income Tax Act and handled by:

State tax offices (if you live in Nigeria)

Federal Inland Revenue Service (for some special cases)

For example:

If you live in Rivers State → You pay to Rivers State Internal Revenue Service

2. How to File Personal Income Tax Yourself (Step-by-Step)

Let’s do it like ABC:

Step 1 — Register for Tax Number (TIN)

You need a Tax Identification Number (TIN) first.

You can get it:

Online

Or visit your State Tax Office

Go to:

Joint Tax Board Nigeria website

👉 https://tin.jtb.gov.ng⁠�

Fill:

Your name

Phone number

Address

Occupation

Submit → You get your TIN

That’s Step 1 done ✅

Step 2 — Know Your Income

Write down:

Salary (if employed)

Business profit (if you sell goods)

Freelance income

Investment income (sometimes)

Example: Mama Ngozi earns:

₦50,000 from tomatoes

₦20,000 from provisions

Total = ₦70,000 per month

Step 3 — Calculate Your Tax (Don’t worry — it’s simple)

Nigeria uses graduated tax (small income = small tax)

Basic rule: If your income is small → your tax is very small

For many low income earners: You may pay between ₦0 — ₦5,000 yearly sometimes.

Step 4 — Fill Tax Form

Go to:

Your State Tax Office

OR

Online (Some states allow online filing)

You’ll fill:

Name

Income

Address

Occupation

This is called Self-Assessment.

Step 5 — Submit & Pay

After filling:

Submit the form

Pay to government account

Keep receipt

Done 🎉

You have filed your tax.

3. If You Don’t Work in Nigeria But Have Nigerian Bank Account

This is VERY important.

You only pay Nigerian tax if:

You:

Work in Nigeria

Run business in Nigeria

Earn money from Nigeria

If:

You live abroad

Work abroad

Only keep money in Nigerian bank

👉 You may NOT be required to pay Nigerian personal income tax

Because tax depends on income source, not just bank account.

Example:

You work in UK → Pay UK tax

You keep money in Nigeria → No Nigerian income tax

But if:

You run business in Nigeria

Rent house in Nigeria

Earn from Nigeria

Then you must pay Nigerian tax.

4. What About Parents Supported by Children?

Very good question 👏

If parents:

Don’t work

Don’t earn income

Only depend on children

👉 They may not pay tax

Because: No income = No tax

Example: Mama Ngozi retired Her children send ₦50,000 monthly

That is support, not income.

So:

No tax required

No filing required (in most cases)

5. Important Truth Many People Don’t Know

Not everyone MUST pay tax.

You pay tax only if:

You earn income

If:

No job

No business

No investment

Then: 👉 No tax

6. Special Tip (Since You Work in Security)

Since you mentioned before you’re a security personnel, your tax depends on:

If:

Your company already deducts PAYE → You’re already paying tax

You work privately → You may need to file yourself

You can check your payslip: If you see PAYE → You’re already paying tax.

7. Simple Summary

Get TIN

Know your income

Fill tax form

Submit

Pay

Keep receipt

Done.

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You need to correct one key misunderstanding first:

👉 VAT in Nigeria is NOT filed yearly.

👉 It is filed monthly, and the deadline is the 21st of the next month.

So:

January VAT → due 21st February

February VAT → due 21st March

etc.

The 31st March deadline you saw is NOT for VAT—it’s for things like:

Company Income Tax (CIT)

Annual Returns (CAC)

1. 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

let’s do this practically and clearly, as if we’re filing one real month together on the FIRS system.

We’ll use a simple example so you can follow and repeat for other months.

✅ What We Are Doing

We will file one month VAT return using:

👉 TaxPro Max

From: Federal Inland Revenue Service

🧾 Step 0: Gather Your Numbers (Before Logging In)

You need 3 things for that month:

1. Total Sales (Revenue)

Example:

₦500,000

2. Output VAT (VAT you charged customers)

👉 7.5% of sales

= ₦37,500

3. Input VAT (VAT you paid on expenses)

Example:

₦10,000

💻 Step 1: Log Into TaxPro Max

Go to TaxPro Max portal

Enter:

TIN

Password

👉 If you don’t have login yet, tell me—I’ll guide you.

📂 Step 2: Start VAT Filing

Inside dashboard:

Click “Returns”

Select “VAT Return”

Choose:

Tax Type → VAT

Period → e.g. January 2024

✍️ Step 3: Fill the VAT Form

You will see fields—fill like this:

A. Total Supplies (Sales)

Enter: 👉 ₦500,000

B. Output VAT

Enter: 👉 ₦37,500

C. Input VAT

Enter: 👉 ₦10,000

D. VAT Payable (Auto or Manual)

Formula: 👉 Output VAT – Input VAT

= ₦27,500

📌 Step 4: Validate & Submit

Click Validate

Confirm figures

Click Submit

👉 At this point: Return is filed

💳 Step 5: Payment (If You Owe VAT)

If VAT payable = ₦27,500:

Click Generate Payment Reference (RRR)

Pay via:

Bank

Online (Remita)

🟢 If You Had No Business (Important Case)

If:

No sales

No VAT

Then:

Enter:

Sales → 0

Output VAT → 0

Input VAT → 0

👉 Submit as NIL return

⚠️ Common Mistakes to Avoid

❌ Entering sales INCLUDING VAT (wrong)

❌ Forgetting to file months with zero activity

❌ Guessing numbers

❌ Skipping validation

🧠 Simple Way to Always Remember

Think:

Sales → what you earned

Output VAT → what you collected

Input VAT → what you paid

Pay the difference

📊 Quick Recap Example

Item

Amount

Sales

₦500,000

Output VAT

₦37,500

Input VAT

₦10,000

VAT Payable

₦27,500

👍 What You Should Do Next

Try filing one real month now

Start with:

The most recent month (e.g., Jan or Feb 2025)

Then move backward

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