Every employee of a company that is registered in Nigeria is required to pay income tax, and the employer is responsible for registering each employee for PAYE tax with the appropriate tax office. For residents of FCT, their taxes are filed at the Federal Capital Territory Internal Revenue Service (FCT-IRS).

Every taxable individual must register with both the applicable state Internal Revenue Service and the Federal Inland Revenue Service (FIRS). Registration with the State IRS is still required even after registration with the FIRS. 

PAYE tax, withholding tax, and other taxes imposed on Federal Capital Territory citizens are collected by the Federal Capital Territory Internal Revenue Service (FCT-IRS). Therefore, the focus of this article will be how to register with the Federal Capital Territory Internal Revenue Service for taxes in Abuja in 2022.

How to file for PAYE taxes with the Federal Capital Territory Internal Revenue Scheme in Abuja

If you reside and/or work in Abuja, you can register for your PAYE tax filing in any of the locations close to you in your state of residence. To file for your tax follow this procedure:

• The applicant must go to any Federal Inland Revenue Services office that is close to their residence to apply for registering for PAYE tax in person.
• The following link contains the locations and phone numbers of branch offices around the nation: https://www.firs.gov.ng/office-locator/
• Create an application letter seeking registration, then bring it along with the other necessary paperwork when you visit the office.
• Utilize the assistance of the staff members in the office to approach the necessary department and submit the application.
• As stated in the “Required papers” part of this page, be sure to attach all the necessary paperwork.
• After that, submit it to the appropriate official at the office.
• Your application will be sent for additional verifications after submission together with the supporting papers.
• When all internal procedures have been completed, you will get a notification with additional instructions for registering.
• A reference number must be used in all interactions with the tax office and a “Form G”—the employer’s remittance form—is given to the commercial organization when the application is approved.

Required documents for tax filing at the Federal Capital Territory Internal Revenue Scheme in Abuja in 2022

• Application letter indicating the nature of the business
• Evidence of the business’s Registration or Incorporation
• List of employees and their yearly salary (as required)
• Director tax clearance certificates (if required)
• any further materials (if required)

Where to file for Pay-As-You-Earn (PAYE) taxes with the Federal Capital Territory Internal Revenue Scheme in Abuja: 

There are quite a number of locations in Abuja where you can file for your Pay-As-You-Earn (PAYE) taxes with the Federal Capital Territory Internal Revenue Scheme in Abuja but the address and phone numbers of the head office in Abuja is;

Revenue House, 15 Sokode Crescent, Wuse Zone 2, Abuja.

Phone: +234 9074 444 441, +234 9074 444 442.

Why should we pay tax?

There are various reasons why the Government of a country, including Nigeria enforces payment of Pay-As-You-Earn taxes. some of them are:

• The most prevalent and significant government action to redistribute money among the people is taxation. It is an effort to use a progressive taxation system to distribute the cost of economic growth. The tax burden is larger for higher income groups and lower for lower income ones.
• The benefits of paying taxes are numerous. They assist in building and maintaining infrastructure, such as roads, and they can even help construct or maintain the institutions required for the rule of law and the smooth functioning of the democratic process.
• Taxes support fundamental economic stability and social security programs like the National Rural Employment Guarantee Act (NREGA) and the Mahatma Gandhi National Rural Employment Guarantee Scheme that are designed to aid the jobless and those with low incomes (MGNREGS).