Faq

FCT-RS has several offices across the Federal Capital Territory. Taxpayers are advised to conduct business with the tax office nearest to their location. Below are FCT-IRS’ office locations;

By residency rule, an employee’s PAYE is payable to the Tax Authority of his/her place of residence. It is therefore the duty of the employer to deduct and remit PAYE to the Tax Authority where the employee is resident, that is Niger State Internal Revenue Service or Nasarawa State Internal Revenue Service respectively.

• Individuals: Click on the link to register https://tin.jtb.gov.ng/TinIndividualRequestExternal
• Non-Individuals: Click on the link to register https://tin.jtb.gov.ng/TinRequestExternal

Steps on TIN Registration

Individual TIN Registration Process

Step 1: Open your browser and go to: fctirs.gov.ng on the home page and click on register for TIN individual, you will be redirected to https://tin.jtb.gov.ng/TinIndividualRequestExternal or download JTB App on your mobile phone (Andriod or IOS)

Step 2: Enter your BVN, date of birth, first name and Last name, confirm you are not a robot by checking the reCAPTCHA box. and click on search.

Note: Ensure the BVN details entered corresponds exactly with your BVN SLIP.

Step 3: Fill out the registration form and click submit. Upon completion of the registration process, your TIN request will be approved and the TIN certificate will be sent to your email.

Corporate TIN registration process for Corporate entity registration

Step 1: Open your browser and go to: fctirs.gov.ng on the home page and click on register for TIN non-individual, you will be redirected to https://tin.jtb.gov.ng/TinRequestExternal or download JTB App on your mobile phone ( Andriod or IOS)

Step 2: Provide Business name Number

Step 3: Fill out the registration form and click submit. Upon completion of the registration process your TIN request will be approved and the TIN certificate will be sent to your email.

TIN generation is free of charge.

You can use the USSD code *7737*22# using your registered phone number to retrieve your TIN. You can also use your BVN or NIN if you dial the code using a different phone number.

You can send that information to contactus@fctirs.gov.ng and attach evidence of what you want to update. You may also visit any FCT-IRS tax office to update your details.

You can visit your nearest tax office for resolution of the issue.

For importation, Customs only recognises FIRS TIN. Therefore, visit any FIRS tax office and get a TIN for that purpose.

Only FIRS TIN can be used on the GIFMIS platform. Therefore, visit any FIRS tax office and get a TIN for that purpose.

Payments to FCT-IRS can be made via the Remita platform either online or at any commercial bank.

RRR is required for payments made on remita. Follow the steps below to generate an RRR

• On any web browser, visit www.remita.net
• Under Name of service/purpose, select the tax you want to pay.
• Fill out the required information and click Submit.
• In the window that displays, select your preferred method of payment. To pay at the bank, select Bank Branch and copy the displayed RRR.

No. All payments can be done either electronically or at the Bank.

Submit a written complaint at your tax office detailing the tax you paid and the intended tax type.

All individual taxpayers are required to file their tax returns on or before 31^st March of every year.

All employers of labour are required to file their tax returns on or before 31^st January of every year in respect of all employees in its employment in the preceding year.

The penalty for failure to file returns according to the Personal Income Tax (Amendment) Act, 2011 is N500,000 for corporate organizations and N50,000 for individuals.

You may visit any FCT-IRS tax office to pick up the necessary forms, or download them at www.fctirs.gov.ng/downloads. Employers are required to submit a schedule containing the details of their PAYE remittances using a template available on www.fctirs.gov.ng/downloads.

You will be required to provide the following;

• Written application for TCC addressed to the Tax Controller of your FCT-IRS tax office.
• Completed Form A, which can be downloaded from www.fctirs.gov.ng/downloads or collected at the tax office.
• Photocopy of previous TCC if any, OR, evidence of your income for 3 years (ex. Payslip).

A TCC is valid up until the 31^st day of December of the issuing year. However, FCT-IRS reserves the right to issue a restricted TCC with a shorter validity period.

It takes a maximum of 14 days to obtain a TCC. However, the time it takes is usually much shorter.

Write a letter to FCT-IRS requesting for confirmation of the genuineness of the TCC in question.

or follow the steps below.

It is a tax levied on all incomes of an individual in employment or business. All employers of labour are expected to deduct taxes from their employees and remit same to the tax authority on a monthly basis, while persons in business are expected to file their annual returns and pay accordingly.

Any person who earns income in the form of salary, wage, fee, allowance or other gains or profit from employment including compensations, bonuses, premiums, benefits or other perquisites allowed, given or granted by any person to any temporary or permanent employee other than so much of any sums as or expenses incurred by him in the performance of his duties, and from which it is not intended that the employee should make any profit or gain.

Yes. The Personal Income Tax (Amendment) Act, 2011 combined with the provisions of S.3 (1)(b) and S.3(1)(b)(i) particularly defining the taxpaying employee as either a temporary or permanent employee.

In addition to the Consolidated Relief Allowance (CRA), the following items in the Sixth Schedule table are still tax exempt;

• National Housing Fund Contribution
• National Health Insurance Scheme
• Life Assurance Premium
• National Pension Scheme
• Gratuities

After the relief allowance and exemptions have been granted, the balance of income shall be taxed as specified in the following Sixth Schedule Table.

• First N300,000 @7%
• Next N300,000 @ 11%
• Next N500,000 @ 15%
• Next N500,000 @19%
• Next N1,600,000 @ 21%
• Above N3, 200,000 @ 24%.

PAYE is an acronym for “Pay-As-You-Earn”. It is a method of collecting personal income tax from employees’ salaries and wages through deduction at source by an employer as provided by the relevant Sections of Personal Income Tax Act (PITA). (S.81 of Personal Income Tax Act Cap P8, LFN 2004).

PAYE and Direct Assessment are two ways of assessing individuals to tax. PAYE is for individuals under paid employment and Direct Assessment is for Self Employed individuals.

Yes, Withholding Taxes is recognized as part of taxes paid and can be net off from liability assessed for the year and balance is paid.

The due date for remitting PAYE is the 10th day of every month following the month of deduction.

Gross income for personal relief purposes has been redefined as income from all sources less non-taxable income, exempt items and income on which no further tax is payable. In the case of an enterprise, less all allowable business expenses and capital allowance.

Yes. A comprehensive list of employees with PAYE deductions (PAYE schedule) is continuously submitted on monthly basis each time PAYE is remitted to FCT-IRS, while annual returns (form H1) is submitted on or before 31^st day of January of every year and payments of tax have been made for the previous year for all its employees.

Low-income earners earning minimum wage of 30,000.00 Naira or less have been exempted from paying personal income tax.

When there is an under deduction of tax in staff salary, the employer who under-deducted the tax is bears the burden.

Benefit in kind is defined as those benefits that accrue to a person by reason of office and/or position he/she occupies. Benefit in kind include such benefit as official car, house accommodation, cooks, gardeners, security personnel, etc. It is taxable after certain deductions or reliefs have been granted.