ESBN stands for Enugu State Social Benefit Number. It is an electronic number that uniquely identifies a taxpayer (Individual/Corporate) to the Enugu State Government and the Enugu State Internal Revenue Service.
The ESBN is generated once for life and is needed to access most of the online services of the Enugu State Internal Revenue Service.
Visit the Board of Internal Revenue Office, Enugu State, and Request to be Enumerated. You can also click on the "Request for Your ESBN" button on the website.
An assessment is done to determine the Tax that an individual is meant to pay.
An assessment is done to determine the tax that an individual is meant to pay.
For PAYE, assessment is done monthly, while for business owners, Direct Assessment is done yearly.
The Self-Assessment option has also been introduced to enable taxpayers assess themselves and make such payments at the bank without delay.
Tax Assessment is the preserve of the Enugu State Internal Revenue Service in compliance with the appropriate legislation. However, the “Self-Assessment” option has also been introduced to enable taxpayers to assess themselves and make such payments at designated banks without delay.
If you do not agree with the assessment, you can object.
To do this you must:
(a) Give notice in writing to this office specifying the grounds of objection within 30 days of the date of notification of assessment, and
(b) If the objection is settled by agreement with this office, represent yourself before the Tax Assessment Review Committee by a legal practitioner or in person.
While an objection or appeal is pending, you are required to pay the tax assessed by the due date of payment shown/written. Even if no tax is payable on this assessment, an objection should be made if the amount of the income assessed is not correct.
If a taxable person is aggrieved by an assessment of income tax made upon him/her, and has failed to agree with the relevant tax authority in the manner provided in subsection (3) of section 57 of Personal Income Tax Act (PITA) 1993, he/she may appeal against the assessment on giving notice as provided in section 61 of this Act within thirty days after the date of notification of the refusal of the relevant tax authority to amend the assessment as desired.
Sub-section (3) of section 57 of this Act states: 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.
You can make payment across all payment channels e.g. POS, Debit Cards, Bank Deposit and Bank Transfer.
Simply go to the bank with your EPRR and make your payments. You can also make payments with your EPRR using your debit card and at designated tax offices using the POS option.
EPRR stands for Enugu State Payment Retrieval Reference (EPRR). It is a unique ID generated from the Enugu ITMS for making payments. It is used to track payments and ensure that your payments are properly recorded.
Your Revenue receipt is a proof of acknowledgement of tax from the board. This Receipt can be used as one of the supporting documents for applying for services such as Visa, Passport, etc. Taxpayers are advised to safely keep all revenue receipts, as it will be used to claim the Tax Clearance Certificate for the year.
After making payments, simply go to the nearest designated tax office with your evidence of payment (e.g Bank Teller) and request for your Revenue Receipt. After your payment has been confirmed, your revenue receipt will be generated, signed and issued to you by a designated Revenue Officer.
An Automated Revenue Receipt (ARR) is issued forty-eight (48) hours after the value date of the transaction(s). Once the taxpayer’s email and phone number(s) are current and updated on the www.irs.en.gov.ng portal, the ARR would be sent via email and can be validated for authenticity on the portal using the “Verify Payment Receipt” option; free of charge.
Simply visit our website on www.irs.en.gov.ng, click on the Verifications Link on the Navigation Menu, then select Verify Receipt. You can also select this option from the Self-Service Center. You would need to input the Receipt Number for Verification.
Confirm Receipt Authenticity Now
You can obtain the Electronic Tax Clearance Certificate by duly completing and submitting the Self Assessment form. Visit the nearest tax office to get your Self Assessment form.
The www.irs.en.gov.ng portal is implemented on a reliable security protocol to ensure data security and integrity. We are also constantly updating the systems security protocols based on current systems security networks; this makes it difficult for the system to be hacked.
Irs.en.gov.ng portal generates reports that induce taxpayers to fulfil their full tax payment obligations. We generate such reports as Interest and Penalty Reports for underpaying individuals and companies and Non Remittance Reports for non-paying individuals and companies.
Tax assessment is strictly the responsibility of the Internal Revenue Service in compliance with appropriate legislation. The www.irs.en.gov.ng portal also monitors the trend of payments of individuals and companies and raises queries for unusual trends. In addition, some assessment processes have also been automated.
Collusion is eliminated through constant activity scanning process of tax payers; this way, accurate tax liability of individuals and companies can be determined.
We have adopted a multi-modal approach aimed at improving taxpayers’ compliance attitude. We highlight the consequences of tax evasion to the State through enlightenment campaigns. We also utilise intelligence information collected through several media with the audit selection process complementing the compliance improvement strategy.
The www.irs.en.gov.ng portal has the full complement of all taxpayers’ database and can generate series of reports that not only show the payment history of the taxpayers but also induce them to voluntarily fulfil their tax obligations.
Banks that do not comply with the guidelines on the www.irs.en.gov.ng portal are penalised and/or de-listed from the scheme as they are compulsorily mandated to report all remittances as and when due.
A Notice of Assessment is issued to taxpayers to notify them of taxes due for payment while a Demand Notice is only issued to Business Owners/Corporate bodies/Organizations when a liability is established by Tax Auditors for such organizations.
Notice of Assessment is issued monthly for PAYE and yearly for Business Owners/Corporate bodies or Organizations. A demand notice is issued a year after a notice of assessment must have been issued.