Th Federal Inland Revenue Service (FIRS) In Nigeria is the only government institution at the federal level saddled with the sole objective of collating and collection of Federal Government Taxes across the country. In this review we would be looking at some of their major functions and objectives as a government Agency. Please read through in order to know your right as a citizen of the country and also to know your dues in your various places of work.
Functions Of FRSC Federal Inland Revenue Service
- Providing sustainable finance and funding for governance, public and social services and economic development.
- Promoting civic responsibility, patriotism by citizens and social responsibility by corporate citizens.
- Stimulating priority social and economic activities and sectors while discouraging less preferred ones.
- Bringing about the redistribution of wealth and bridging sharp disparities in living standards.
- Giving taxpayers the moral and legal right to demand for (thereby engendering) a culture of accountability.
- Serving as a gauge for measuring the level, growth and health of economic units and economic activities.
- Individuals and corporate organizations are conferred with definite benefits, rights and privileges in the system based on their tax compliance status.
- Tax compliance enables law abiding citizens to avoid the consequences, penalties and sanctions of non-compliance.
FRSC Zonal Coordinators And Their Contact Information
08159490002, 08159490001, 08159490000
OGUN, OYO AND OSUN
43, CHALLENGE ROAD, MOLETE IBADAN, OYO STATE
LAGOS MAINLAND WEST
33, IMAM DAUDA STREET, ERIC MOORE, SURULERE, LAGOS
IMO AND ANAMBRA
PLOT 68, WORLD BANK AREA A, OWERRI
LAGOS ISLAND REGION
17B AWOLOWO ROAD, IKOYI LAGOS
AKWA IBOM, BAYELSA AND CROSS RIVERS
SIR UDO UDOMA AVENUE, BEFORE FEDERAL HIGH COURT, UYO, AKWA IBOM
KEBBI, SOKOTO AND ZAMFARA
4, ZUNGERU ROAD, OFF KANO ROAD,
ADAMAWA, TARABA AND GOMBE
OFF BAUCHI ROAD, ADJACENT INEC OFFICE, GOMBE, GOMBE STATE
PLATEAU, BAUCHI AND BORNO
NNAMDI AZIKIWE, OLD GRA
JIGAWA, KANO AND KATSINA
14, STATE ROAD KANO, KANO STATE
EBONYI, ENUGU AND ABIA
1, RIDGEWAY ROAD, GRA, ENUGU
KWARA, ONDO AND EKITI
ALFRED REWANE ROAD, ALAGBAKA, GRA,AKURE,ONDO STATE
BENUE, KADUNA AND NIGER
11B, ALI AKILU ROAD, KADUNA, KADUNA STATE
|COORDINATOR SPECIAL DUTIES, MULTINATIONAL, TELECOMMS, OIL & GAS, FINANCIAL INSTITUTIONS
10th FLOOR, 17B AWOLOWO ROAD, IKOYI, LAGOS STATE
EDO, DELTA AND RIVERS
PLOT 485, TRANS AMADI
INDUSTRIAL LAYOUT, OFF MAMI MARKET,
PORT HARCOURT, RIVERS STATE.
FCT, KOGI & NASSARAWA
PLOT 251, PATRICK YAKOWA CRESCENT,
List Of Approved Tax Consultants
Types Of Tax Payable To FRSC In Nigeria
1. COMPANIES INCOME TAX (CIT).
Applicable tax law- Companies Income Tax Act. Persons subject to the Companies Income Tax:
- All companies incorporated in Nigeria with the exception of companies engaged in petroleum operations.
- All non-resident (foreign) companies that earn or derive income from Nigeria.
- All organizations limited by guarantee (institutions of public character or charitable organizations) engaged in profit making activities other than the promotion of their primary objects.
- The liquidator, receiver, or agent of liquidator or receiver of any taxable company or organization.
Where to pay the Companies Income Tax:
- Companies incorporated in Nigeria and organizations limited by guarantee pay Companies Income Tax through any of the designated banks. Once payment has been captured by the bank collecting system, an e-ticket is issued to the company, this e-ticket is proof of payment and when presented at the Integrated Tax Office with jurisdiction an e-receipt will be issued.
- Non-resident companies make payment through remittance of tax deducted at source to the designated banks.
How to pay the Companies Income Tax
- Resident companies and organizations prepare and submit annual self-assessment tax returns as specified by FIRS accompanied by the evidence of the payment of the full amount or first installment of the tax due. Payment is made to designated banks
- Non-resident companies are subject to Withholding Tax (WHT) deductions on the income they earn from Nigeria. This becomes their tax upon filing returns.
2. PETROLEUM PROFITS TAX (PPT)
3. VALUE ADDED TAX (VAT)
4. PERSONAL INCOME TAX (PIT)
5. WITHHOLDING TAX (WHT)
6. EDUCATION TAX (EDT)
7. STAMP DUTIES (STD)
8. CAPITAL GAINS TAX (CGT)
9. NATIONAL INFORMATION TECHNOLOGY DEVELOPMENT FUND (NITDEF) LEVY
(FIRS) Federal Inland Revenue Service Offices In Nigeria
SOUTH WEST ZONE
|1||SOUTH WEST ZONAL OFFICE||LEAF ROAD, IYAGANKU GRA, OPPOSITE NIGERIAN TOBACCO COMPANY, IBADAN, OYO STATE.|
|2||LAGOS GBTO||2B LATEEF JAKANDE ROAD BESIDE LTV CHANNEL 8, AGIDINGBI, IKEJA, LAGOS STATE.|
|3||OSUN GBTO||NO 67, GBONGAN/IBADAN ROAD, OSUN STATE|
|4||OGUN GBTO||IBB BOULEVARD OPPOSITE GOVERNOR’S OFFICE, OKE MOSAN ABEOKUTA, OGUN STATE.|
|5||OYO GBTO||LEAF ROAD, IYAGANKU GRA, OPPOSITE NIGERIAN TOBACCO COMPANY, IBADAN, OYO STATE.|
|6||ONDO GBTO||ALFRED REWANE ROAD, ALAGBAKA G.R.A, ONDO STATE.|
|7||EKITI GBTO||SECRETARIAT ROAD, OPPOSITE CBN ADO-EKITI, EKITI STATE.|
SOUTH EAST ZONE
|1||SOUTH EAST ZONAL OFFICE||KM 3, ONITSHA ROAD , OWERRI|
|2||ANAMBRA||PLOT 4, ABUJA ESTATE , GLASS HOUSE, OPPOSITE GOVT HOUSE AWKA|
|3||ABIA||4, OJIKE STREET, P.M.B 7285, UMUAHIA|
|4||ENUGU||1A, RIDGEWAY GRA, ENUGU|
|5||EBONYI||NO 1, OGOJA ROAD, ABAKALIKI|
|6||IMO||KM 3, ONITSHA ROAD , OWERRI|
SOUTH SOUTH ZONE
|1||SOUTH SOUTH ZONAL OFFICE||PLOT 465, TRANS AMADI INDUSTRIAL LAYOUT(BY MAMMY MKT RD.) PORT HARCOURT|
|2||EDO||53, AIRPORT ROAD, PMB 1213, BENIN CITY|
|3||DELTA||PLOT 4, GOVT. HOUSE ROAD, PMB 1050, ASABA|
|4||RIVERS||81, TRANS AMADI ROAD, PORT HARCOURT|
|5||BAYELSA||1, OKOLOGBA STREET, AKENPAI, OFF CHIEF MELFORD OKILO EXPRESS WAY, YENAGOA|
|6||CROSS RIVERS||PLOT 7, IBB WAY
PMB 112, CALABAR
CROSS RIVER STATE.
|7||AKWA IBOM||IBB AVENUE, OPPOSITE E-LIBRARY, UYO|
NORTH CENTRAL ZONE
|1||NORTH CENTRAL ZONAL OFFICE||12, PORT HARCOURT CRESCENT, OFF GIMBIYA STREET, AREA 11, GARKI ABUJA|
|2||KWARA||NO 1, OBBO ROAD, BEHINDE FIRST BANK PLC, OFF UNITY ROAD, ILORIN, KWARA STATE.|
|3||KOGI||OPPOSITE ABIODUN & ASSOCIATE FILLING STATION,
LOKONGOMA PHASE 1,
P. M. B. 1116,
LOKOJA, KOGI STATE
|4||BENUE||JONAH JANG CRESCENT, PMB 102229, MAKURDDI, BENUE STATE|
|5||NASSARAWA||JABIRU PLAZA, WING A, ALONG MAKURDI, ROAD, LAFIA, NASSARAWA STATE.|
|6||PLATEAU||JOS MSTO, ADJACENT FEDERAL SECRETARIAT COMPLEX, TUDUN WADA AREA, JOS, PLATEAU STATE|
|7||NIGER||A41 MU’AZU MOHAMMED ROAD, MINNA, NIGER STATE.|
|8||FCT||12, PORT HARCOURT CRESCENT, OFF GIMBIYA STREET, AREA 11, GARKI ABUJA|
NORTH EAST ZONE
|1||NORTH EAST ZONAL OFFICE||GALADIMA AMINU WAY, JIMETA, ADAMAWA|
|2||ADAMAWA||GALADIMA AMINU WAY, PMB 2115, JIMETA, ADAMAWA|
|3||BORNO||AIRPORT ROAD,PMB 1175, MAIDUGURI|
|4||BAUCHI||FEDERAL LOW COST HOUSING ESTATE, PMB 0265, BAUCHI|
|5||GOMBE||FEDERAL LOWCOST JUNCTION,
GOMBE, GOMBE STATE
|6||TARABA||OFF JANKADA STREET, BESIDE LCCN CHURCH, NO 1, JALINGO, PMB 1137|
|7||YOBE||POTISKUM ROAD, OPPOSITE NTA. PMB 1059, DAMATURU|
NORTH WEST ZONE
|1||NORTH WEST ZONAL OFFICE||55, SANI MARSHAL ROAD, KANO|
|2||KANO||6, ZARIA ROAD, KANO|
|3||KADUNA||7, KATSINA ROAD, KADUNA|
|4||KATSINA||254A, IBB WAY KATSINA|
|5||KEBBI||29, AMADU BELLO WAY, KEBBI|
|6||SOKOTO||KANO ROAD, SOKOTO|
|7||JIGAWA||2, SANI ABACHA WAY, DUTSE|
|8||ZAMFARA||154, SANI ABACHA WAY, GUSAU|
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