FIRS tax office for filing returns

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 (LTO), Medium (MSTO), Micro (MTO), Small, and other specialized tax offices as follows;


A - Companies operating in the oil and gas sector

  1. Upstream Sector: LTO (Upstream) Lagos
  2. Downstream Sector: LTO (Downstream) Lagos
  3. Midstream: LTO (Midstream) Lagos
  4. Services: LTO (Services) Lagos
  5. 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)

  1. Turnover of below NGN 500 million: Nearest Micro and Small Tax Office (MSTO) or satellite office to the taxpayer
  2. Turnover from NGN 500 million to below NGN 2 billion: Nearest Medium Tax Office (MTO) to the taxpayer
  3. NGN2 billion and above turnover: Nearest Large Tax Office (LTO) to the taxpayer

C: By Industry (Irrespective of Size)

  1.  Fintech companies: LTO- Non-oil Financial, Lagos Island
  2. Telecommunications and broadcasting companies, including ICT and Internet Service Providers: 
  3. Turnover of NGN 2 billion and above – LTO, Telecom & Broadcast, Lagos 
  4. Between NGN 500 million and below NGN 2 billion – MTO Telecom & Broadcast, Lagos 
  5. Below NGN 500 million – Nearest MTO outside Lagos
  6. Aviation, Shipping, Construction, and Logistics: LTO Aviation, Shipping Construction, Lagos
  7. Manufacturing, conglomerates, and professional services in Lagos State:
  8. LTO Non-oil Mainland, Ikeja, Lagos
  9. 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
  10. 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
  11. Non-governmental organisations (NGOs) in Federal Capital Territory, Lagos, and Rivers states: Tax Incentive Management Office in Abuja, Lagos & Port Harcourt
  12. 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.

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