FIRS Federal Inland Revenue Service: Their Offices And Functions In Nigeria

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

 

Headquarters Contacts Emails – complaints@firs.gov.ng enquiries@firs.gov.ng servicom@firs.gov.ng Telephone:  08159490002, 08159490001, 08159490000

 

STATE CORDINATOR OGUN, OYO AND OSUN 43, CHALLENGE ROAD, MOLETE IBADAN, OYO STATE sc.oyoogun@firs.gov.ng 08113955017	STATE CORDINATOR LAGOS MAINLAND WEST 33, IMAM DAUDA STREET, ERIC MOORE, SURULERE, LAGOS sc.lagosmw@firs.gov.ng 08113955015	STATE CORDINATOR IMO AND ANAMBRA PLOT 68, WORLD BANK AREA A, OWERRI sc.imoanambra@firs.gov.ng 08113955012
STATE CORDINATOR LAGOS ISLAND REGION 17B AWOLOWO ROAD, IKOYI LAGOS sc.lagosir@firs.gov.ng 08113955016	STATE CORDINATOR AKWA IBOM, BAYELSA AND CROSS RIVERS SIR UDO UDOMA AVENUE, BEFORE FEDERAL HIGH COURT, UYO, AKWA IBOM sc.akwaibombc@firs.gov.ng 08113955007	STATE CORDINATOR KEBBI, SOKOTO AND ZAMFARA 4, ZUNGERU ROAD, OFF KANO ROAD, SOKOTO. sc.kebbisokoto@firs.gov.ng 08113955006
STATE CORDINATOR ADAMAWA, TARABA AND GOMBE OFF BAUCHI ROAD, ADJACENT INEC OFFICE, GOMBE, GOMBE STATE sc.gombetaraba@firs.gov.ng 08113955004	STATE CORDINATOR PLATEAU,  BAUCHI AND BORNO NNAMDI AZIKIWE, OLD GRA sc.bauchiborno@firs.gov.ng 08113955002	STATE CORDINATOR JIGAWA, KANO AND KATSINA 14,  STATE ROAD KANO, KANO STATE sc.kanojigawa@firs.gov.ng 08113797355
STATE CORDINATOR EBONYI, ENUGU AND ABIA 1, RIDGEWAY ROAD, GRA, ENUGU sc.ebonyiabia@firs.gov.ng 08113955013	STATE CORDINATOR KWARA, ONDO AND EKITI ALFRED REWANE ROAD, ALAGBAKA, GRA,AKURE,ONDO STATE sc.kwaraekiti@firs.gov.ng 08113955014	STATE CORDINATOR BENUE, KADUNA AND NIGER 11B, ALI AKILU ROAD, KADUNA, KADUNA STATE sc.kadunaniger@firs.gov.ng 08113955011
COORDINATOR SPECIAL DUTIES, MULTINATIONAL, TELECOMMS, OIL & GAS, FINANCIAL INSTITUTIONS 10th FLOOR, 17B AWOLOWO ROAD, IKOYI, LAGOS STATE sdc.mtof@firs.gov.ng 08113955010	STATE CORDINATOR EDO, DELTA AND RIVERS PLOT 485, TRANS AMADI INDUSTRIAL LAYOUT, OFF MAMI MARKET, PORT HARCOURT, RIVERS STATE. scred@firs.gov.ng 08115906263	STATE COORDINATOR FCT, KOGI & NASSARAWA PLOT 251, PATRICK YAKOWA CRESCENT, KATAMPE EXTENSION,ABUJA sc.fctkogi@firs.gov.ng

List Of Approved Tax Consultants

http://www.firs.gov.ng/Tax-Management/Pages/List-of-Tax-Consultants.aspx

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.

 

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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

S/N	OFFICE	ADDRESS
1	SOUTH WEST ZONAL OFFICE	LEAF ROAD, IYAGANKU GRA, OPPOSITE NIGERIAN TOBACCO COMPANY, IBADAN, OYO STATE. swzonalgbto@firs.gov.ng
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 sezonalgbto@firs.gov.ng
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 southsouthgbto@firs.gov.ng
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 nczonalgbto@firs.gov.ng
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 northeastzonal.gbto@firs.gov.ng
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, CHECHENIYA QUARTERS, 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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