NG Income Tax

Nigerian Personal Income Tax — Self-Employed / Sole Proprietor (PITA) v2.0

Section 1 — Quick Reference

Progressive Tax Rates (PITA, Sixth Schedule)

Progressive Tax Rates (PITA, Sixth Schedule)

Taxable Income (NGN)	Rate
First 300,000	7%
Next 300,000 (300,001 -- 600,000)	11%
Next 500,000 (600,001 -- 1,100,000)	15%
Next 500,000 (1,100,001 -- 1,600,000)	19%
Next 1,600,000 (1,600,001 -- 3,200,000)	21%
Above 3,200,000	24%

Consolidated Relief Allowance (CRA)

• CRA formula — CRA = max(NGN 200,000, 1% x Gross Income) + 20% x Gross Income

The CRA replaced the previous personal allowance / children's allowance system from 2020.

Minimum Tax

Minimum Tax

Rule	Detail
Rate	1% of gross income
When it applies	When computed tax (per progressive rates) is LESS than minimum tax
Effect	Taxpayer pays the HIGHER of computed tax or minimum tax

Capital Allowances (PITA, Fifth Schedule)

Capital Allowances (PITA, Fifth Schedule)

Asset	Initial Allowance	Annual Allowance
Building (industrial)	15%	10%
Motor vehicles	50%	25%
Plant and machinery	50%	25%
Furniture and fittings	25%	20%
Computer equipment	50%	25%

Computation Structure

Computation Structure

Step	Description
A	Gross income from business
B	Less: Allowable business deductions
C	Assessable income (A minus B)
D	Add: Other income (investment, rental, etc.)
E	Gross total income (C plus D)
F	Less: Consolidated Relief Allowance
G	Less: Other reliefs (pension, NHF, life insurance)
H	Taxable income (E minus F minus G)
I	Tax per progressive rate table
J	Compare with minimum tax (1% of gross)
K	Tax payable (higher of I and J)
L	Less: WHT credits
M	Tax due / (refund)

Other Reliefs (PITA, s 33)

Other Reliefs (PITA, s 33) (PITA, s 33)

Relief	Amount / Rule
Pension contribution	Actual contribution to approved scheme (min 8% of basic + housing + transport)
National Housing Fund	2.5% of basic salary (voluntary for self-employed)
Life insurance premium	Actual premium paid
National Health Insurance	Actual premium paid

Conservative Defaults

Conservative Defaults

Situation	Default Assumption
Residency unknown	STOP — non-residents taxed differently
State of residence unknown	STOP — determines filing authority
CRA computed on net income	WRONG — CRA is on GROSS income
Capital expenditure directly deducted	WRONG — use capital allowances
WHT certificate missing	Do NOT credit without certificate
Minimum tax not checked	ALWAYS compare computed tax vs 1% of gross
Filing authority unclear	FIRS for FCT (Abuja); state IRS for all others

Red Flag Thresholds

Red Flag Thresholds

Flag	Threshold
Computed tax = 0 but minimum tax > 0	Minimum tax applies
No WHT certificates from clients	Cannot credit without certificates
Expenses close to income (high ratio)	Minimum tax likely applies
Multiple state operations	Verify correct filing authority
Capital expenditure directly expensed	Must use capital allowance schedule

Section 2 — Required Inputs + Refusal Catalogue

Required Inputs

1. Residency status — resident vs non-resident
2. State of residence — determines FIRS (FCT) or state IRS
3. Gross income from self-employment — total business receipts
4. Business expenses — nature, amount, and documentation
5. Other income — employment, investment, rental
6. Life insurance and pension contributions — for relief computation
7. National Housing Fund contributions — if applicable
8. TIN — Tax Identification Number
9. WHT certificates — from clients who withheld tax
10. Bank statements — 12 months (calendar year)
11. Capital assets purchased — for capital allowance computation

Refusal Catalogue

• R-NG-1 — Non-resident earning Nigeria-source income (Stop — WHT as final tax (10% on professional services); different rules)
• R-NG-2 — Residency unknown (Stop — different treatment)
• R-NG-3 — State of residence unknown (Stop — determines filing authority)
• R-NG-4 — Capital expenditure claimed as expense (Reject — must use capital allowance schedule)
• R-NG-5 — Old personal allowance / children's allowance system (Stop — replaced by CRA from 2020)
• R-NG-6 — Petroleum profits tax (Escalate — separate regime)

Section 3 — Transaction Pattern Library

3.1 Income Patterns

3.1 Income Patterns

#	Narration Pattern	Tax Line	Notes
I-01	TRANSFER FROM [client] / NIP CR [client]	Gross income — PITA taxable	Standard NIP (NIBSS Instant Payment) transfer from client
I-02	USSD CREDIT / *737 CREDIT	Gross income — PITA taxable	USSD banking credit from client
I-03	POS SETTLEMENT / CARD COLLECTION	Gross income — gross-up	POS terminal settlement
I-04	PAYSTACK PAYOUT / PAYSTACK SETTLEMENT	Gross income — gross-up	Paystack (Nigerian payment processor) payout
I-05	FLUTTERWAVE PAYOUT / FLUTTERWAVE SETTLEMENT	Gross income — gross-up	Flutterwave settlement
I-06	STRIPE PAYOUT NGN	Gross income — gross-up or foreign	Stripe payout; classify by payer country
I-07	PAYPAL TRANSFER / PAYPAL WITHDRAWAL	Gross income — foreign source likely	PayPal; flag for FX conversion
I-08	PAYONEER DEPOSIT	Gross income — foreign source	Payoneer settlement
I-09	OPAY RECEIVED / PALMPAY RECEIVED	Gross income — PITA taxable	Mobile money / fintech receipt
I-10	TAX REFUND FIRS / REFUND SIRS	NOT income — tax refund	Refund from tax authority
I-11	INTEREST EARNED / SAVINGS INTEREST	Investment income	Add to gross total income
I-12	RENTAL INCOME / RENT RECEIVED	Rental income	Add to gross total income
I-13	WHT DEDUCTED (annotation on payment)	WHT credit — not income reduction	Credit against final tax; require certificate

3.2 Expense Patterns

3.2 Expense Patterns

#	Narration Pattern	Tax Line	Notes
E-01	OFFICE RENT / RENT PAYMENT [landlord]	Rent — fully deductible	Require receipt/invoice
E-02	EKEDC / IKEDC / AEDC / BEDC / PHED / KAEDCO	Electricity — deductible (business proportion)	Distribution company payment
E-03	MTN / AIRTEL / GLO / 9MOBILE	Phone/internet — deductible (business %)	Telecom provider
E-04	SPECTRANET / SMILE / IPNX / SWIFT NETWORK	Internet — deductible (business %)	ISP provider
E-05	ADOBE / MICROSOFT 365 / GOOGLE WORKSPACE	Software — fully deductible	Professional tools
E-06	ACCOUNTANT / AUDIT FEE / TAX CONSULTANT	Professional fees — fully deductible
E-07	ARIK AIR / AIR PEACE / DANA AIR / IBOM AIR	Air travel — deductible (business purpose)	Document purpose
E-08	HOTEL / BOOKING.COM / AIRBNB	Accommodation — deductible (business travel)	Business purpose
E-09	PENSION CONTRIBUTION / RSA [fund name]	Pension — relief deduction	Approved pension scheme contribution
E-10	NHF / NATIONAL HOUSING FUND	NHF — relief deduction	If applicable
E-11	LIFE INSURANCE / PREMIUM PAYMENT	Life insurance — relief deduction	Own life insurance
E-12	NHIS / HEALTH INSURANCE	Health insurance — relief deduction	National/private health
E-13	TAX PAYMENT FIRS / SIRS PAYMENT	Tax payment — NOT deductible	Payment of tax liability
E-14	FUEL / PETROL / DIESEL / TOTAL / OANDO / CONOIL	Fuel — deductible (business proportion)	Document business use
E-15	OFFICE SUPPLIES / STATIONERY	Supplies — fully deductible
E-16	MARKETING / GOOGLE ADS / META ADS / ADVERTISING	Marketing — fully deductible
E-17	STAFF SALARY / PAYROLL	Staff costs — fully deductible	Include PAYE obligations for staff
E-18	TRAINING / COURSE / CERTIFICATION	Training — fully deductible	Professional development
E-19	GENERATOR FUEL / DIESEL GEN	Generator fuel — deductible (business %)	Common in Nigeria due to power supply

3.3 Nigerian Bank Fees (Deductible)

3.3 Nigerian Bank Fees (Deductible)

Pattern	Treatment	Notes
GTBANK, GUARANTY TRUST	Deductible for business account fees	Now GTCo
ACCESS BANK	Deductible for business account fees	Merged with Diamond Bank
ZENITH BANK	Deductible for business account fees
UBA, UNITED BANK FOR AFRICA	Deductible for business account fees
FIRST BANK, FBN	Deductible for business account fees
STANBIC IBTC	Deductible for business account fees
FCMB, FIRST CITY MONUMENT	Deductible for business account fees
FIDELITY BANK	Deductible for business account fees
STERLING BANK	Deductible for business account fees
WEMA BANK / ALAT	Deductible for business account fees
KUDA BANK, OPAY, PALMPAY, MONIEPOINT	Deductible for business account fees	Fintech/digital banks
ACCOUNT MAINTENANCE FEE, COT	Deductible	Commission on turnover / maintenance
SMS ALERT FEE, NOTIFICATION FEE	Deductible	Banking notification charges
TRANSFER FEE, NIP FEE	Deductible	Inter-bank transfer fees
STAMP DUTY	EXCLUDE	Government levy on transactions

3.4 Government and Statutory (Exclude)

3.4 Government and Statutory (Exclude)

Pattern	Treatment	Notes
FIRS, FEDERAL INLAND REVENUE	EXCLUDE	Federal tax authority payment
LIRS, LAGOS STATE IRS	EXCLUDE	State tax authority
CAC, CORPORATE AFFAIRS COMMISSION	Deductible	Business registration fee
STAMP DUTY CHARGE	EXCLUDE	Government levy

3.5 Internal Transfers and Exclusions

3.5 Internal Transfers and Exclusions

Pattern	Treatment	Notes
OWN ACCOUNT TRANSFER, SELF TRANSFER	EXCLUDE	Internal movement
ATM WITHDRAWAL	TIER 2 — ask	Default exclude; determine purpose
LOAN DISBURSEMENT	EXCLUDE	Loan proceeds, not income
LOAN REPAYMENT	EXCLUDE	Loan principal, out of scope

Section 4 — Worked Examples

Example 1 — GTBank (Lagos, IT Consultant)

Bank: GTBank (Guaranty Trust) statement Client: Chidi Okafor, IT consultant, Lagos

Date;Description;Debit;Credit;Balance
05/01/2025;NIP CR FROM TECH CORP LTD;;2,500,000;
15/01/2025;ACCOUNT MAINTENANCE FEE;1,500;;
10/02/2025;NIP CR FROM STARTUP DIGITAL;;1,800,000;
28/02/2025;PENSION RSA CONTRIBUTION;120,000;;
15/03/2025;PAYSTACK SETTLEMENT;;980,000;
01/04/2025;MTN AIRTIME/DATA;25,000;;
20/04/2025;NIP CR FROM GAMMA SOLUTIONS;;3,200,000;
10/07/2025;ACCOUNTANT FEES;150,000;;
10/10/2025;AIR PEACE LAGOS-ABUJA;85,000;;
15/11/2025;WHT DEDUCTED BY TECH CORP;250,000;;

Step 1 — Income

Annualised gross: NGN 8,000,000. WHT deducted by PJ clients: NGN 500,000.

Step 2 — Expenses

Accounting: NGN 150,000; travel: NGN 85,000; telecom: NGN 300,000; software: NGN 240,000; marketing: NGN 180,000; office rent: NGN 1,200,000; generator fuel: NGN 360,000; other: NGN 485,000. Total: NGN 3,000,000.

Step 3 — Computation

Gross income:             NGN  8,000,000
Less expenses:            NGN  3,000,000
Assessable income:        NGN  5,000,000
Add other income:         NGN          0
Gross total income:       NGN  8,000,000 (for CRA calculation)

CRA: max(200,000, 80,000) + 20% x 8,000,000 = 200,000 + 1,600,000 = NGN 1,800,000
Pension relief:           NGN    120,000

Taxable income: 8,000,000 - 3,000,000 - 1,800,000 - 120,000 = NGN 3,080,000

Tax:
  300,000 x 7%  =   21,000
  300,000 x 11% =   33,000
  500,000 x 15% =   75,000
  500,000 x 19% =   95,000
1,480,000 x 21% =  310,800
Total:              NGN 534,800

Minimum tax: 1% x 8,000,000 = NGN 80,000
Computed tax > minimum → pay NGN 534,800

Less WHT credit: NGN 500,000
Tax due: NGN 34,800

Example 2 — Access Bank (Abuja, Consultant — WHT Heavy)

Bank: Access Bank Client: Amina Bello, management consultant, Abuja (FCT — file with FIRS)

Gross: NGN 12,000,000. All from corporate clients with 10% WHT. WHT suffered: NGN 1,200,000. After CRA and expenses: tax per rates = NGN 950,000. Less WHT: NGN 1,200,000. Result: refund of NGN 250,000 (WHT > tax). File with FIRS for refund.

Example 3 — Zenith Bank (Port Harcourt, Physician)

Bank: Zenith Bank Client: Dr. Emeka Nwosu, physician, Port Harcourt, Rivers State

Gross: NGN 20,000,000 (hospital fees + private patients). Expenses: NGN 5,000,000. CRA: 200,000 + 4,000,000 = NGN 4,200,000. Pension: NGN 800,000. Taxable: 20,000,000 - 5,000,000 - 4,200,000 - 800,000 = NGN 10,000,000.

Tax: 21,000 + 33,000 + 75,000 + 95,000 + 336,000 + (10,000,000 - 3,200,000) x 24% = 560,000 + 1,632,000 = NGN 2,192,000

File with Rivers State IRS (not FIRS).

Example 4 — Kuda Bank (Lagos, Freelance Designer — Low Income)

Bank: Kuda Bank (digital) Client: Ngozi Eze, freelance designer, Lagos

Gross: NGN 600,000. Expenses: NGN 100,000. CRA: 200,000 + 120,000 = NGN 320,000. Taxable: 600,000 - 100,000 - 320,000 = NGN 180,000. Tax: 7% x 180,000 = NGN 12,600. Minimum tax: 1% x 600,000 = NGN 6,000. Pay NGN 12,600 (higher).

Example 5 — UBA (Lagos, Minimum Tax Scenario)

Bank: UBA Client: Tunde Adeyemi, consultant, Lagos

Gross: NGN 10,000,000. Expenses: NGN 9,000,000. CRA: 200,000 + 2,000,000 = NGN 2,200,000. Pension: NGN 500,000. Taxable: 10,000,000 - 9,000,000 - 2,200,000 - 500,000 = max(0, -1,700,000) = NGN 0. Computed tax: NGN 0. Minimum tax: 1% x 10,000,000 = NGN 100,000. Tax payable: NGN 100,000 (minimum tax applies).

Example 6 — First Bank (Kano, Multiple Income Sources)

Bank: First Bank Client: Ibrahim Musa, accountant, Kano, also earns rental income

Self-employment: NGN 6,000,000. Rental income: NGN 2,400,000. Total gross: NGN 8,400,000. CRA on total gross: 200,000 + 1,680,000 = NGN 1,880,000. All income aggregates. Apply expenses per source. Progressive rates on combined taxable income. File with Kano State IRS.

Section 5 — Tier 1 Rules (Apply Directly)

• T1-NG-1 — CRA is computed on GROSS income, not net — The Consolidated Relief Allowance formula uses gross total income (before expenses), not assessable or taxable income. This is a common error. Always apply CRA to gross. (T1-NG-1)
• T1-NG-2 — Minimum tax is a floor — Always compare computed tax per progressive rates with 1% of gross income. The taxpayer pays whichever is HIGHER. Minimum tax cannot be avoided by high expenses. (T1-NG-2)
• T1-NG-3 — Capital expenditure must use capital allowances — Never deduct capital expenditure directly as a business expense. Use the Fifth Schedule rates (initial allowance in year of first use, annual allowance thereafter). (T1-NG-3)
• T1-NG-4 — WHT is a credit, not income reduction — Withholding tax (10% on professional fees, 5% on contracts) deducted by clients is a credit against final tax. It does not reduce gross income. Must have WHT certificate to claim credit. (T1-NG-4)
• T1-NG-5 — Filing authority depends on state of residence — FCT (Abuja) residents file with FIRS. All other states file with the State Internal Revenue Service (SIRS). This is not optional. (T1-NG-5)
• T1-NG-6 — Old personal allowance system is abolished — The pre-2020 system of personal allowance + children's allowance + dependent relative allowance was replaced by CRA. Never apply the old deductions. (T1-NG-6)

Section 6 — Tier 2 Catalogue (Reviewer Judgement Required)

Section 6 — Tier 2 Catalogue (Reviewer Judgement Required)

Code	Situation	Escalation Reason	Suggested Treatment
T2-NG-1	Mixed-use vehicle	Business proportion must be documented	Flag — reviewer determines reasonable business-use %
T2-NG-2	Home office expenses	Proportional deduction for dedicated space	Flag — document proportion and exclusivity
T2-NG-3	Capital allowance computation for complex assets	Initial vs annual allowance; residual value tracking	Flag — verify asset register and allowance schedule
T2-NG-4	Multiple state operations	Dual filing obligation possible	Flag — verify correct filing authority for each income source
T2-NG-5	Foreign income for Nigerian resident	Worldwide income taxable; treaty credits may apply	Escalate — treaty analysis required
T2-NG-6	Voluntary NHF / NHIS contributions	Relief amounts depend on actual contribution vs statutory basis	Verify contribution receipts and applicable relief limits

Section 7 — Excel Working Paper Template

NIGERIAN PITA WORKING PAPER (SELF-EMPLOYED / SOLE PROPRIETOR)
Taxpayer: _______________  TIN: _______________  FY: 2025 (Calendar Year)
State: _______________  Filing Authority: [ ] FIRS (FCT)  [ ] State IRS

SECTION A — GROSS INCOME
                                        NGN
Business receipts:                     ___________
Platform payouts (grossed up):         ___________
Other business income:                 ___________
TOTAL BUSINESS GROSS                   ___________

SECTION B — ALLOWABLE BUSINESS DEDUCTIONS
Office rent:                           ___________
Utilities (business %):                ___________
Telecom (business %):                  ___________
Software:                              ___________
Professional fees:                     ___________
Travel (business purpose):             ___________
Marketing:                             ___________
Staff salaries:                        ___________
Office supplies:                       ___________
Generator fuel (business %):           ___________
Capital allowances:                    ___________
Other deductible:                      ___________
TOTAL DEDUCTIONS                       ___________

SECTION C — ASSESSABLE INCOME
Gross business - deductions            ___________

SECTION D — OTHER INCOME
Investment income:                     ___________
Rental income:                         ___________
Employment income:                     ___________
GROSS TOTAL INCOME                     ___________

SECTION E — RELIEFS
CRA: max(200,000, 1% x Gross) + 20% x Gross  ___________
Pension contribution:                  ___________
NHF:                                   ___________
Life insurance:                        ___________
NHIS:                                  ___________
TOTAL RELIEFS                          ___________

SECTION F — TAXABLE INCOME
Gross total - deductions - reliefs     ___________

SECTION G — TAX COMPUTATION
Tax per progressive rates:             ___________
Minimum tax (1% x gross):             ___________
TAX PAYABLE (higher):                 ___________

SECTION H — CREDITS
WHT suffered (with certificates):      (___________)
TAX DUE / (REFUND)                    ___________

SECTION I — REVIEWER FLAGS
[ ] Residency confirmed (resident)?
[ ] Filing authority confirmed (FIRS or state IRS)?
[ ] CRA computed on GROSS income (not net)?
[ ] Minimum tax compared with computed tax?
[ ] Capital expenditure using capital allowances (not direct deduction)?
[ ] WHT certificates collected for all credits?
[ ] Old personal allowance system NOT applied?
[ ] Generator/fuel expenses documented for business proportion?
[ ] Multiple income sources properly aggregated?

Section 8 — Bank Statement Reading Guide

GTBank (Guaranty Trust / GTCo)

• Export: CSV/PDF from GTBank Internet Banking / GTWorld app
• Columns: Date;Description;Debit;Credit;Balance
• Amount format: comma thousands, period decimal (e.g., 2,500,000.00)
• Date: DD/MM/YYYY or DD-MMM-YYYY
• Credits: NIP CR FROM [sender], MOBILE TRANSFER FROM [sender]

Access Bank

• Export: CSV/Excel from Access More app / Internet Banking
• Columns: Date;Narration;Debit;Credit;Balance
• Credits: NIP CREDIT FROM [sender], TRANSFER FROM [sender]

Zenith Bank

• Export: CSV from Zenith Internet Banking / ZMobile
• Columns: Trans Date;Value Date;Description;Debit;Credit;Balance
• Credits: NIP CR [sender], INWARD TRF FROM [sender]

UBA (United Bank for Africa)

• Export: CSV/PDF from UBA Internet Banking / UBA Mobile
• Standard Nigerian bank format

First Bank of Nigeria (FBN)

• Export: CSV from FirstBank Online / FirstMobile
• Columns: Date;Description;Debit;Credit;Balance

Stanbic IBTC

• Export: CSV from Stanbic IBTC Internet Banking
• Standard format

Kuda Bank / OPay / PalmPay / Moniepoint (Digital)

• Export: CSV/PDF from app
• Simple format; credit/debit columns or single column
• Narrations: Transfer from [name], Received from [name]
• OPay: OPay Transfer from [name]
• PalmPay: PalmPay Transfer from [name]
• Moniepoint: Moniepoint Transfer from [name]

Paystack / Flutterwave Settlements

• Appear in primary bank statement as PAYSTACK SETTLEMENT or FLUTTERWAVE PAYOUT
• Gross-up required — platform deducts fees before settlement
• Cross-reference with Paystack/Flutterwave merchant dashboard for gross amounts

Key Nigerian Banking Notes

• All amounts in NGN (Nigerian naira); comma thousands, period decimal
• NIP (NIBSS Instant Payment) is the standard inter-bank transfer system
• USSD banking (*737 for GTBank, *901 for Access, *966 for Zenith, etc.) common for mobile transfers
• POS (Point of Sale) settlements may be delayed 1-3 days
• Stamp duty charges (NGN 50 on transactions above NGN 10,000) are not deductible business expenses
• Multiple accounts across banks is common — consolidate all statements

Section 9 — Onboarding Fallback

Filing authority:

"Nigerian personal income tax is administered by the Federal Inland Revenue Service (FIRS) for residents of the Federal Capital Territory (Abuja) and by the State Internal Revenue Service (SIRS) for residents of all other states. Where do you reside? This determines where you file your self-assessment return."

WHT certificates:

"If your clients deducted withholding tax (10% on professional fees, 5% on contracts) from your payments, you need the WHT certificates (credit notes) to claim these as credits against your annual tax. Contact each client to obtain their WHT certificates. Without them, the credit cannot be claimed."

CRA explanation:

"Under the Consolidated Relief Allowance (introduced by Finance Act 2020), you receive an automatic deduction of the higher of NGN 200,000 or 1% of your gross income, plus an additional 20% of your gross income. This replaces the old personal allowance, children's allowance, and dependent relative allowance. No documentation is needed for CRA — it is computed automatically."

Minimum tax:

"Even if your computed tax per the progressive rates is very low or zero (due to high expenses), you are still required to pay a minimum tax of 1% of your gross income. The minimum tax acts as a floor — you pay whichever is higher between computed tax and minimum tax."

Section 10 — Reference Material

Key Legislation

• Personal Income Tax Act (PITA) — Cap P8 LFN 2004, as amended by Finance Act 2020, 2021, 2023 (Personal Income Tax Act (PITA))
• FIRS Establishment Act — Federal Inland Revenue Service (FIRS Establishment Act)
• Pension Reform Act 2014 — Pension contribution requirements (Pension Reform Act 2014)
• Finance Act 2020 — Introduced CRA and simplified minimum tax (Finance Act 2020)

Filing Calendar

Filing Calendar (PITA s 41-44)

Deadline	Event
31 March	Self-assessment return (PITA s 41-44)
31 March	Payment of tax due
Monthly	WHT remittance (if agente de retención)

Penalties

Penalties

Offence	Penalty
Late filing	NGN 50,000 first month + NGN 25,000/subsequent month
Late payment	10% of tax due + interest at CBN MPR + spread
Failure to keep records	NGN 50,000 fine
Incorrect return (without fraud)	Twice the difference
Tax evasion	NGN 20,000 fine or 3 years imprisonment or both

Record Keeping

• Minimum retention: 6 years
• Business records, invoices, receipts, bank statements, contracts
• WHT certificates: retain permanently for audit

Useful References

• FIRS: www.firs.gov.ng
• TaxPro Max: taxpromax.firs.gov.ng
• State IRS portals: vary by state (LIRS: lirs.gov.ng, etc.)
• Joint Tax Board (JTB): www.jtb.gov.ng

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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