Enugu State Revenue Service-All You Need to Know

What is Enugu State Revenue Service?

This is the department responsible for the assessment and collection of internally generated revenue in Enugu State from individuals and non-incorporated bodies (institutions and organizations) as approved by relevant Federal and State laws. The reconstituted Board was created, pursuant to Section 19(1) of the Finance (Amendment) Law of Enugu State. The mission of the agency is to assess, collect and account for all accruable revenue due to the state by the efficient and skilled application of state of the art technology whilst productively engaging stakeholders through a competent and qualified human resource system.

Enugu State, in 2017, deployed a sophisticated online framework to boost internally generated revenue in the State. This we refer to as ENICS (Enugu State Internally Generated Revenue Central System). Enugu State Taxpayers would now be able to confirm their Enugu State Social Benefit Numbers (ESBN), Assessments / Demand Notices (EPRR), Payment Receipts, Tax Clearance Certificate (TCC) as well as locate revenue collection banks and tax offices. Tax payers can also start the process of obtaining an ESBN from anywhere they are in the world.

Functions of Enugu State Revenue Service

1. Authorize the communication of information regarding tax.
2. Appointment of agents
3. Confirmation of offence that may arise from time to time.
4. Appointment of a person or board of persons to assess the total income of the tax payers.
5. Variation of assessment, estimates and computation.
6. Imposition of penalties where necessary and appropriate.
7. Make refunds where necessary e.g. assuming somebody has been over taxed.

Taxes collected by Enugu State Internal Revenue Service

1. Personal Income tax which could be: P.A.Y.E (Pay as You Earn),
2. Direct Assessment Tax (Self Assessed Tax),
3. Capital Gains tax,
4. Stamp Duties,
5. Withholding Tax.
6. Other taxes include Consumption Tax,
7. Pools Betting and Lotteries,
8. Gaming and Casino Taxes,
9. Road Taxes,
10. Development Levy (Individuals Only) Not More than N100 per Annum on all Taxable Individuals,
11. Market Taxes And Levies, where State Finance is Involved, Business Premises Registration Fees In Respect Of Urban and Rural Areas which Includes Registration Fees and Per Annum Renewals as Fixed by each State,
12. Naming of Streets Registration Fees in the State Capital,
13. Right Of Occupancy Fees on Land Owned by the State Government in Urban Areas of the State,
14. Land Use Charge, where applicable,
15. Hotel, Restaurants or Event Centre Consumption Tax, where applicable, Entertainment Tax, where applicable,
16. Environment (Ecological) Fee Or Levy,
17. Mining, Milling and Quarrying Fee, where applicable,
18. Animal Trade Tax, where applicable,
19. Produce Sales Tax, where applicable,
20. Slaughter or Abattoir Fees, where State Finances Is Involved,
21. Infrastructures Maintenance Charge or Levy, where applicable,
22. Fire Service Charges,
23. Property Tax, where applicable,
24. Economic Development Levy, where applicable,
25. Social Services Contribution Levy, where applicable,
26. Signage’s and Mobile Advertisement, jointly collected by State and Local Government.

What is an ESBN?

ESBN stands for Enugu State Social Benefit Number. It is an electronic number that uniquely identifies a tax paying entity (Individual/Corporate) to the Enugu State Government and 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.

How to Obtain Your ESBN:

1. Login to https://irs.en.gov.ng/obtain-tin
2. Click on enroll as organization or individual
3. Fill and complete the form online
4. Obtain your ESBN

Who is the Head of ESiRS?

The Board is led by the Executive Chairman, Mr Emeka Anthony Odo.

What sector does the Agency regulate?

The ESiRS is responsible for all affairs relating to Tax and revenue assessment and collection accruable to Enugu state Government or any of its agencies.

What activities does the Agency regulate?

The ESiRS is responsible for assessing, collecting and accounting for all taxes and other revenues accruing to Enugu state Government or any of its agencies.

How to make payments

Payments can be made 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.

What is EPRR?

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.

How to get Revenue Receipt

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.

How to obtain a tax clearance certificate

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.

You can verify your ESBN, EPRR, e-TCC, Payment receipt, bill and land use charge bill by visiting the website at https://irs.en.gov.ng/  and clicking on verifications.

RELEVANT CONTACTS AND LINKS

• Website:  https://irs.en.gov.ng/
• Office Address: Revenue Centre, State Secretariat Complex, Okpara Avenue, Opposite State CID, GRA, Enugu State.
• Email address and phone number: [email protected], +234 903 000 1665, +234 807 562 5555