FAQ

AGGRIEVED BY AN ASSESSMENT

A taxable person being aggrieved by an assessment to income tax made upon him, having failed to agree with relevant tax authority in the manner provided in subsection (3) of section 57 of Personal Income Tax Act (PITA) 1993, may appeal against the assessment on giving notice as provided in section 61 of this Act within thirty days after the date of service of notice of the refusal of the relevant tax authority to amend the assessment as desired.

Sub-section (3) of section 57 of this Act says:

If a person who has objected to an assessment agrees with the relevant tax authority as to the correct amount of the tax chargeable, the assessment shall be amended accordingly and notice of the tax chargeable shall be served on the person. Provided that, if an applicant for revision under the provision of this subsection fails to agree with the relevant tax authority on the amount of the tax chargeable, the relevant tax authority shall give notice of refusal to amend the assessment as desired by that person and may revise the assessment to such amount as the relevant tax authority may, according to the best of its judgement, determine and give notice of the revised assessment and of the tax payable together with notice of refusal to amend the revised assessment and, where requisite, any reference in this Act to an assessment or to an additional assessment shall be treated as revised under the provisions of this proviso

What is the procedure for making payments to the Lagos State Government?

All payments to Lagos State Government are made at the designated banks (see list on www.lagos.ebs-rcm.com/Banking/Enilisted Banks. A payer walks to the bank. He completes a customized deposit slip. The bank's official captures the payment details on E-Pay Application. The Bank's official synchronises the transaction and generates and prints the Automated Revenue Receipt which he hands over to the payer before he leaves the banking hall

How do I make Payment to lasg with my Tax Card?

All payments to Lagos State Government are made at the designated banks (see list on www.lagos.ebs-rcm.com/Banking/Enilisted Banks. A payer walks to the bank. He completes a customized deposit slip. The bank's official captures the payment details on E-Pay Application. The Bank's official synchronises the transaction and generates and prints the Automated Revenue Receipt which he hands over to the payer before he leaves the banking hall

How would a Payer without the e-TCC card make payment to Lagos State Government?

The Bank will assign a Temporary Card to the payer with his Payer Identification number and use it to capture the payment details of the payer.

My company has been deducting taxes from my salary but has never given me an Elec tronic Tax Clearance Certificate (e-TCC). What can I do?

The Electronic Tax Clearance Certificate (e-TCC) is issued only after due application by a taxpayer. Kindly complete the e-TCC application form and forward it through your employer to the nearest Tax Station with the breakdown of payments for individual staff for immediate processing.

How can I process the e-TCC cards for the staff of my company?

Each staff of your company would have to complete the e-TCC application form obtainable from the Lagos State Internal Revenue Service Tax Stations or downloaded from th EBS-RCM website at www.lagos.ebs-rcm.com>Tax Procedures and Resources>Tax Forms; then return all completed forms accompanied by duly signed Form H1 and Form H2 for the company staff to the Tax Station nearest to you for immediate processing of the e-TCC

I have left my former employment where I was issued an e-TCC, how can I update the certificate now?

When once you have been issued with an e-TCC, your future transactions will be tied to your Payer Identification Number, to renew your e-TCC in your new employment, complete the e-TCC/m-TCC Renewal Form, attach your e-TCC card and then submit to your new office. Your Office will submit the documents to the nearest Tax Station for prompt processing.

I have been paying my taxes from 2002 to date both in my former and current places of employments and have not been issued with the Electronic Tax Clearance Certificate. What can I do?

The Electronic Tax Clearance Certificate (e-TCC) is issued only after due application by the taxpayer. Kindly complete the e-TCC application form and forward same through your current employers to the Tax Station nearest to you for the immediate processing of your e-TCC. The renewal of the e-TCC card is on a yearly basis.

I am a self-employed individual and I need a tax clearance certificate How do I obtain it?

You can obtain the Electronic Tax Clearance Certificate by duly completing and submitting the Self Assessment Form obtained from any branch of the Lagos State Government Revenue Collecting banks. After making the required payment, the bank will forward the application form on your behalf to Alpha-Beta Consulting Limited. ABC will process your card and return it to the bank. You can then go back to the bank after 72 Hours to collect the card. You may also visit any Tax Station nearest to you to obtain an Assessment, and then make the payment at any of the designated banks. You will then complete and submit the Self Employed Application form to Tax Station. You can return to the Tax Station after 72 hours to collect the e-TCC card