Please which government sector saddled with the responsibility of collecting personal income tax, State internal revenue service or FIRS ?
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Please which government sector saddled with the responsibility of collecting personal income tax, State internal revenue service or FIRS ?
In Nigeria, Personal Income Tax (PIT) is NOT collected by the Federal Inland Revenue Service. It is primarily collected by the State Internal Revenue Service. Here is the correct breakdown according to Nigerian tax laws: Who Collects Personal Income Tax in Nigeria? 1. State Internal Revenue ServiceRead more
In Nigeria, Personal Income Tax (PIT) is NOT collected by the Federal Inland Revenue Service.
It is primarily collected by the State Internal Revenue Service.
Here is the correct breakdown according to Nigerian tax laws:
Who Collects Personal Income Tax in Nigeria?
1. State Internal Revenue Service (SIRS) — Main Authority
Under the Personal Income Tax Act (PITA):
State Internal Revenue Service is responsible for collecting Personal Income Tax from:
Employees (PAYE)
Self-employed individuals
Business owners
Professionals
Traders
For example:
Plateau State → Plateau State Internal Revenue Service
Lagos State → Lagos State Internal Revenue Service
Rivers State → Rivers State Internal Revenue Service
This means you pay your personal income tax to the state where you reside/work.
2. Federal Inland Revenue Service (FIRS) — Special Cases Only
The Federal Inland Revenue Service (FIRS) collects Personal Income Tax only for specific categories, such as:
Members of Armed Forces
Police Officers
Foreign Affairs Officers
Residents of Abuja (FCT)
This is clearly stated under Section 2 of PITA.
Summary (Simple Table)
Tax Type
Who Collects
Personal Income Tax (Workers & Businesses)
State Internal Revenue Service
Armed Forces / Police / Foreign Affairs
FIRS
Residents in Abuja (FCT)
FIRS
Important Note
Many people confuse Nigeria Tax Administration Act with Personal Income Tax Act (PITA) —
But PITA is the main law governing Personal Income Tax in Nigeria.
See lessThanks for this response In a situation when you are working in a private institution located in another state and you did not have a Tax Identification Number,which state will I use.
Thanks for this response
See lessIn a situation when you are working in a private institution located in another state and you did not have a Tax Identification Number,which state will I use.
Well understood. Thanks alort. I want to also ask, in this case, who collect company income tax from businesses registered as limited liability company?
Well understood. Thanks alort. I want to also ask, in this case, who collect company income tax from businesses registered as limited liability company?
See less