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Lagos - Register for PAYE Tax

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Procedure[edit]


This procedure explains various ways to Register for PAYE Tax in Lagos.

Apply In-Person:

  1. To apply for registering for PAYE tax in person, the applicant has to visit the any nearest office of the Federal Inland Revenue Services in his/her state of residence.
  2. The address and contact details of branch offices across the country can be found in the following link:address details
  3. Prepare an application letter requesting registration and visit the office with the application letter with other required documents.
  4. Approach the relevant department for submitting the application with the help of the officials present in the office.
  5. Make sure that you have attached all the documents listed in the “Required documents” section of this page.
  6. Then, submit it in person to the relevant authority at the office.
  7. After submission, your application along with the attached documents will be forwarded for further verifications.
  8. Once all the internal processes are over, the applicants will be notified with the further instructions regarding the registration.
  9. After the approval of the application, the business enterprise is allocated a reference number which must be quoted in all correspondence with the taxauthorityand a ‘Form G’which is the employer’s remittance form.


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Required Documents[edit]

  • Letter of application (with an indication business’s nature)
  • Proof of Registration/Incorporation of the enterprise
  • Staffs and their annual salaries list (as required)
  • Tax clearance certificates of Directors(if required)
  • Any supporting document (if required)


Office Locations & Contacts[edit]

Federal Inland Revenue Service - Lagos
6TH FLOOR, 17B AWOLOWO ROAD IKOYI LAGOS
Tel: +234 (0)09070319464
Website: Link
Office Locator : Link

Federal Inland Revenue Service - Headquaters
Revenue House, 15 Sokode Crescent,
Wuse Zone 5, Abuja
Tel: +234 (0)9074 444 441, +234 (0)9074 444 442, +234 (0)9460 2700-29
Website: Link
Office Locator : Link

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Eligibility[edit]

  • Any employer or a responsible person of an organization, whose employees are to be registered for the Pay-As-You-Earn tax, can apply.
  • The company musthave a valid proof of Incorporation/Registration.


Fees[edit]

  • Please approach the authorities for fees details.


Validity[edit]

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever


Documents to Use[edit]

Please attach documents that can be used by people. e.g. links


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Sample Documents[edit]

Please attach sample completed documents that would help other people.


Processing Time[edit]

Please explain processing time taken in obtaining the document/certificate.


Related Videos[edit]

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.gIn the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.


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Instructions[edit]

  • At the beginning of the tax year, every employee is expected to fill tax Form ‘A’, the employer is also expected to fill form H3 or any prescribed form for return of income and claim for allowances and reliefs on behalf of its employees for the year of assessment (period of twelve (12) Months commencing from the 1st day of January of the year of assessment).
  • The form H3 must be signed and stamped by an officer in the establishment duly assigned to do so and be filed with the relevant tax authority within the time specified in the notice.


Required Information[edit]

  • Applicant name
  • Occupation
  • Company name
  • Registration Certificate Number
  • Tax Identification Number
  • Address details
  • Contact number
  • Email address
  • Income details
  • Incorporation date and other details
  • Details of the staff


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Need for the Document[edit]

  • Every employee of any registered organization in Nigeria, is liable to pay income tax and the respective employer is obliged to register his/her employees for PAYE tax with the tax authority.


Information which might help[edit]

  • The following deductions are tax exempt, that is, they are not taxable.
    • National Housing fund: - 2.5 % of annual basic salary.
    • National Health Insurance Scheme:- 5% of annual basic salary.
    • Life assurance premium, a deduction of the actual amount of any premium paid by the individual during the year preceding the year of assessment.
    • National pension scheme: - 7.5% of annual basic, housing and transport.
    • Gratuities
  • Any employee who is not a contributor to any of the schemes listed above cannotenjoy the reliefs granted.


Other uses of the Document/Certificate[edit]

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.


External Links[edit]


Others[edit]

More information which might help people in Lagos can be listed here.

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