Federal Inland Revenue Service (FIRS) has released a public notice on the filing of tax returns at the tax office closest to taxpayers’ operations. The announcement is in line with FIRS segmentation policy and industry-specific rules for taxing activities, including the filing of tax returns.
The policy covers Large Tax Office (LTO), Micro and Small tax office (MSTO), Medium Tax Office (MTO), and other specialized tax offices as follows;
A - Companies operating in the oil and gas sector
- Upstream Sector: LTO (Upstream) Lagos
- Downstream Sector: LTO (Downstream) Lagos
- Midstream: LTO (Midstream) Lagos
- Services: LTO (Services) Lagos
- Other oil and gas companies engaged in downstream or servicing activities and located outside Lagos: Nearest LTO (Oil & Gas) located in Abuja and Port Harcourt
B. By Size (for others not in category A)
- Turnover of below NGN 500 million: Nearest Micro and Small Tax Office (MSTO) or satellite office to the taxpayer
- Turnover from NGN 500 million to below NGN 2 billion: Nearest Medium Tax Office (MTO) to the taxpayer
- NGN2 billion and above turnover: Nearest Large Tax Office (LTO) to the taxpayer
C: By Industry (Irrespective of Size)
- Fintech companies: LTO- Non-oil Financial, Lagos Island
- Telecommunications and broadcasting companies, including ICT and Internet Service Providers:
- Turnover of NGN 2 billion and above – LTO, Telecom & Broadcast, Lagos
- Between NGN 500 million and below NGN 2 billion – MTO Telecom & Broadcast, Lagos
- Below NGN 500 million – Nearest MTO outside Lagos
- Aviation, Shipping, Construction, and Logistics: LTO Aviation, Shipping Construction, Lagos
- Manufacturing, conglomerates, and professional services in Lagos State:
- LTO Non-oil Mainland, Ikeja, Lagos
- Manufacturing, financial institution, aviation, shipping, construction, and other businesses outside Lagos State and with an annual turnover of NGN2 billion and above – Nearest LTO to the taxpayer
- Free trade zone enterprises, solid minerals, mining companies, companies with pioneer incentives, companies in a tax holiday except for oil and gas companies: Nearest Tax Incentive Management office in Abuja, Lagos state, and Port Harcourt
- Non-governmental organisations (NGOs) in Federal Capital Territory, Lagos, and Rivers states: Tax Incentive Management Office in Abuja, Lagos & Port Harcourt
- Non-governmental organisations (NGOs) in locations outside FCT, Logos & Rivers States: Designated MSTOs in the relevant State Capital
D - Government Business
Federal, State, Ministries, Departments, Agencies, and Local Government Councils: State Government Business Tax Offices
E - Non-residents
All non-resident companies and individuals – Non-Resident Persons Tax Office, Lagos Island
Taxpayers should take note of the relevant tax office for filing tax returns with FIRS. To download this public notice, click here.
