Home/ Questions/Q 18260
Next
In Process

Fokona Latest Questions

Leonard O
Asked: 2026-04-06T18:23:57+00:00 In:

How Can I File My Personal Income Tax Correctly in Anambra State, Nigeria as a Contractor?

I am from Anambra state and in construction ìndustrÿ. How do I file my income tax. Most money to me are for clients money to buy materials and pay labour. THANKS

pittax

You must login to add an answer.

Need An Account,

1 Answer

  2. Ochoyoda
    Intermediate

    If you're in Anambra State and working in the construction industry, your tax filing is usually done through Direct Assessment (Self-Employed Personal Income Tax) — not based on total money entering your account, but based on your profit (after deducting client expenses). Let me break it down clearlRead more

    If you’re in Anambra State and working in the construction industry, your tax filing is usually done through Direct Assessment (Self-Employed Personal Income Tax) — not based on total money entering your account, but based on your profit (after deducting client expenses).
    Let me break it down clearly 👇
    1. First — Understand What You Should Be Taxed On
    Since you said:
    “Most money to me are for clients money to buy materials and pay labour”
    You DO NOT PAY TAX on:
    Client money for materials
    Labour payments
    Transport for project
    Site expenses
    You ONLY PAY TAX on:
    Your profit
    Your management fee
    Your commission
    Your contractor margin
    Example:
    Project Value = ₦5,000,000
    Materials = ₦3,800,000
    Labour = ₦800,000
    Your Profit = ₦400,000
    👉 You are taxed on ₦400,000 only (not ₦5M)
    This is very important for construction professionals.
    2. Where To File in Anambra State
    You can file through Anambra State Internal Revenue Service (AIRS) which is responsible for assessing and collecting personal income tax in the state.
    airs.an.gov.ng
    You can file:
    Option A — Online
    Use the official portal:
    https://tax.services.an.gov.ng
    anambrastate.gov.ng
    Option B — Visit Tax Office (Recommended for First Time)
    You can visit any of these:
    Revenue House Awka
    Anambra State Board of Internal Revenue
    Tax Office
    They will help you file Direct Assessment.
    3. Documents You Should Take
    Go with:
    ✔ Bank statement (optional but useful)
    ✔ Project records (even rough notebook is fine)
    ✔ ID card (NIN or Voter card)
    ✔ Phone number
    ✔ Address
    You don’t need CAC if you’re operating personally.
    4. How They Calculate Your Tax (Simple Method)
    Usually they ask:
    What type of construction work?
    How many projects last year?
    Your estimated profit
    Then they compute tax using Personal Income Tax rates.
    Typical Example:
    Profit ₦1,500,000 yearly
    Tax may be around:
    ₦30,000 — ₦90,000 yearly (approx depending on reliefs)
    5. Deadline (Important)
    The Anambra IRS extended the 2026 filing deadline to April 30, 2026, giving taxpayers extra time to submit returns. �
    Punch Newspapers +1
    So you’re still within time.
    6. Pro Tip (Very Important for Construction Professionals)
    Start keeping simple records like:
    Project
    Client
    Cost
    Labour
    Profit
    House Build
    Mr John
    5M
    800k
    400k
    Even simple notebook is enough.
    This helps you:
    Pay less tax legally
    Avoid over-assessment
    Get Tax Clearance Certificate (TCC)

    See less