General Tax Administration FAQ

1How does KW-IRS prevent issuance of multiple receipts for same payment?

The automated receipts and credit notes issuance will eliminate issuance of multiple receipts

2Where can I obtain My TCC in Kwara State?

TCC can only be obtained from the tax authority where the person is registered for tax Purposes and has been paying his tax in compliance with the rule of residence as contained in the Tax Law

3How can the taxpayer know whether his/her payment made to the bank has reflected in KW-IRS account?

The taxpayer should insist on the bank delivering the e-ticket to him which will indicate the date and time payment was captured into KW-IRS account by the bank.

4What happens when a taxpayer`s payment is posted to a wrong tax office?

This can only be possible if the taxpayer does not have a TIN or the bank`s branch teller entered a wrong TIN which is either for another taxpayer or the TIN does not even exist. The system administrator, if informed officially, will reclassify the tax office or such payment.  In cases where the taxpayer does not exist in the database, the registration officer will create the taxpayer and the system will generate a valid TIN for the taxpayer. Also, in cases where the TIN was wrongly assigned to a tax office, the TIN can be redirected to the correct office.

TIN office: Commissioners Lodge Way, off Ahman Patigi Road, G.R.A, Behind KWIRS, Corporate Headquarters, Ilorin Kwara State

5How can the taxpayer know whether his/her payment made to the bank has reflected in KW-IRS account?

The taxpayer should insist on the bank delivering the e-ticket to him which will indicate the date and time payment was captured into KW-IRS account by the bank.

6On what basis will an application for TCC be rejected?

TCC can be rejected on the following grounds:

  1. Where taxes have not been paid
  2. Where penalties or interest is still outstanding
  3. Where outstanding returns have not been filed
  4. Where there are outstanding issues arising from tax queries, audit or investigation.
  5. Where the case is with the Tax Appeal Tribunal (TAT) for hearing and part of the tax has not been paid as required

Note: TCC once rejected cannot be said to be under processing, but it is kept on hold until issues outstanding have been resolved or sorted out by the taxpayer with the relevant office.

7Can a taxpayer pay to any collecting bank branch?

Yes. There are no designated bank branches for any tax offices or tax types. All approved Lead/Collecting banks can collect for all offices and tax types.

8Why does it take more than two weeks to issue TCC?

TCC can be issued ONLY after all taxes payable by the taxpayer for the past three preceding years have been paid. The statutory standard of issuing TCC within two weeks is no longer in force. However, the duration for issuance of TCC depends largely on the verification of all payments made by the tax payer with effect from the day he/she files an application for TCC with the tax office and not from the date of payment of taxes to the Banks.

9Is medical allowance taxed?

Yes. If it is paid directly to the hospital, Withholding Tax (WHT) should be deducted and if it is given to an employee in the form of allowance, it is taxed under PAYE.

10Is instalment Payments no longer allowed for self-assessment filers?

The tax law still recognizes the granting of instalment payments to self-assessment filers. However, this can only be granted on application by the taxpayer to the tax office.

11Why does KWIRS still refuse to issue TCC after PAYE has been deducted from the staff salary?

KWIRS does not deny issuance of TCC to any taxpayer who has paid his tax liability in full. However, request for TCC must be made by the tax payer and such request is rejected where the taxpayer still has outstanding liability to pay.

12What is Tax avoidance?

This is considered as a way of identifying the loop hole in the tax law and then taking advantage of such loop hole to reduce the tax payable

13What is Tax evasion?

This is a deliberate refusal (on the path of the taxpayer) to pay the correct tax.

14What is ‘Accounting Year’ and ‘Accounting Period’?

Accounting Year: This is a twelve (12) months period over which an entity`s financial accounts are made-up. (1st January – 31st December for KWIRS).

Accounting Period: This simply means the period with reference to which financial accounts of an entity are prepared.

15Is inclusion of Taxpayer Identification Number (TIN) on a Contractor’s quotation necessary?

Yes, it is mandatory

16What is the meaning of due date?

Due date is the date prescribed by law for filing of tax returns and making of tax payments by taxpayers. All tax types have their different due dates as provided by the relevant tax laws.

17What is the process involved in getting back tax payment erroneously credited in the name of the depositor instead of the taxpayer?

Any tax paid in error can be reversed by the collecting bank within 24 hours if the bank is put on notice within the period. However, if the error was not detected on time, refund can be made by KWIRS on request through e-payment platform with the option to use it to set-off future tax.

18How do I notify KWIRS that my address has changed?

Simply visit any of KWIRS offices to update your profile or request for a tax payer profile form your revenue officer.

19Are there any incentives for prompt payment of Taxes?

There is no incentive as stipulated by law for the PAYE scheme but in the case of direct assessment i.e. Personal income Tax on individuals a tax payer is entitled to 1% of the total payable tax if he/she assesses himself/herself correctly and remit appropriately. (PITA)

20How do I calculate my Tax Due independently?

It is advisable to get a tax professional or practitioner to help out as there are some levels of technicality involved.

21How do I distinguish between Federal, State and Local Government Collections?

The Law distinguishes what goes to each tier of Government, for the federal government we have 9 collectible revenue items, the state has 25 collectible items and local government has 21 collectibles revenue items.

22Who are High Net worth Individuals?

There is no State policy demarcating or defining who an HNI is but they are well to do people who are very rich. In other words they can be seen to be people whose total assessable annual Gross income is from N1, 000,000 and above.

23What date does the payment of taxes by HNIs become due?

Payment of taxes by the HNIs is usually based on preceding year i.e. the individual is expected to pay on or before the 14th of December in the current year .In addition all payments are to be made by 31st of December otherwise the process of recovery by summary proceedings begins.

24What are the penalties for non-remittance?

Non-remittance in the first place is a criminal offence and can also be seen as a wilful default. Anyone who fails to remit will be tried in the court of law and after being found guilty such individual(s) will pay the tax due coupled with interest and penalties.

25What are the penalties for under-remittance?

In the case of under remittance, the accounting book of the company or the individual will be checked thoroughly and if found to be true, the individual or company will pay the difference coupled with interest and penalties as stipulated by the law.

26What is the similarity between non-remittance and under-remittance?

Both are criminal offences because any deduction made is to be remitted by law, so anyone who fails to remit or under remits is seen to have violated the existing tax laws.

27What law backs up PIT collection?

The law that backs up PIT Collection is Personal Income Tax Act 2011 as amended, there is also a PAYE regulation appropriation Act.

28What happens in a case where a person who is under an employment and pays PAYE is billed PIT on their PRIVATE BUSINESS?

In this case there is what is called global income. Since the sources of income are different, they will be treated as such. PAYE is based on current year for those in structured employment while payment made by an individual on income from a private business is based on preceding year.

29When is PIT payment due for a new business?

For PAYE every employer is expected to deduct & remit PAYE to RTA as soon as salaries are paid to workers at commencement of business {Para 2. (1)}. This means that as long as the company commences operations in the state or has employed staff, such company is expected to remit PAYE on behalf of the staff on or before the 10th day of the following month.

30Who do I contact if I need more information on tax related activities for Kwara State?


Customer Care Number:             07006959477 (0700MYKWIRS)

Facebook:                                   KwaraIRS

Twitter:                                       @KwaraIRS

Instagram:                                   @Kwirs


Visit us at:                                   KW-IRS Corporate Head Office, 27 Ahmadu Bello Way, GRA, Ilorin, Kwara State or any of the offices of KW-IRS within Ilorin metropolis and in all the Local Government Areas across Kwara State.

Personal Income Tax FAQ

1What is P. A. Y. E?

P. A. Y. E. is an acronym for “Pay As You Earn”. It is a method of collecting personal income tax from employee’s salaries and wages through deduction at source by an employer as provided by the relevant sections of Personal Income Tax Act (PITA). (S.81 of Personal Income Tax Act Cap P8 LFN 2004)

2What is the due date for remitting PAYE?

The due date for remitting PAYE is 10th day of every month following month of deduction

3Why do PAYE charges vary from Ministries to Ministries for the same level of income/salary?

P.A.Y.E. does not differ because the rates used for computation are the same. PAYE rates are as shown in the next question below

4What is the current tax rates applied on taxable income?

The current rates applicable to the taxable or chargeable income are as follows:

1st       N300, 000.00 @ 7%

Next    N300, 000.00 @ 11%

Next    N500, 000.00 @ 15%

Next    N500, 000.00 @ 19%

Next    N1, 600,000.00 @ 21%

Above N3, 200,000.00 @ 24%

5Is the submission of comprehensive list of staff with P.A.Y.E. deductions different from submission of annual returns?

No. Comprehensive list of employees with PAYE deductions is continuously submitted on monthly basis each time P.A.Y.E. is being remitted to KWIRS, while annual returns (form H1) is to be submitted by 31st day of January of every year by every employer to enable the Tax Authority ascertain whether the correct deductions and payments of tax have been made for the previous year (period of twelve months) for all its employees.

6What is benefit-in-kind?

Benefit in kind may be defined as those benefits or perquisites that accrue to a person by reason of office and/or position he/she occupies. Benefits in kind include such benefits as official car, official accommodation, cooks, gardeners, securities etc.  It is taxable after certain deductions/reliefs granted.

7Where should P.A.Y.E. deductions of staff working in Ilorin but residing in Ogbomosho be remitted to?

By residency rule, an employee’s PAYE is payable to the Tax Authority of his/her place of residence. It is therefore the duty of the employer to deduct and remit it to the Tax Authority where the employee is resident that is Kwara State Internal Revenue Service or Oyo State Internal Revenue Service respectively.

8What is the minimum tax rate for Personal Income Tax?

The minimum tax rate is 1% of total income. It is applicable if the taxable income is below N300, 000.

9Is it possible to apply for a refund for excess PIT tax deductions/payments?

Yes; the law provides that excess tax paid by any employee shall be refunded on application by the employee with the option of set-off against future tax liability

10When there is under deduction of tax in the employee’s income, who bears the burden of the under deduction?

When there is an under deduction of tax in staff salary, the staff whose tax is under deducted bears the burden

11What is Gross Emolument/salary?

Personal Income Tax Act (PITA) as amended defines Gross Emolument as the aggregate of wages, salaries, allowances (including benefits-in-kind), gratuities, superannuation and any other income derived solely by reason of employment.

12What are non-taxable deductions under PIT Act?

The sixth schedule of PITA as amended specifies the following as tax exempt. They are:

  • National Housing Fund contributions
  • National Health Insurance Scheme contributions
  • Life Assurance Premium
  • National Pension Scheme
  • Gratuities
13Is it within the law for a state tax authority to charge interest, penalty and threaten distrainment for a shortfall between the PAYE remitted by a company and the expectation on the company`s tax deduction cards, going by the fact that actual tax could differ from expectations as a result of salary cuts and staff exits?

It is lawful for a state tax authority to carry out audit of your returns to ascertain compliance. It is also lawful for penalty to be charged on any shortfall. It should be noted however that there must be reconciliation meeting by both parties where all issues must be discussed and agreed.

Where a taxpayer is still not pleased with the decision reached, the taxpayer has the powers as conferred by the PITA (as amended) to appeal to the Tax Appeal Tribunal.

14What is the tax implication of giving new/used vehicles to staff for use in an organization?

This is treated as benefit – in – kind. 5% of the value of the vehicle is calculated and added back to the income of staff and taxed.

15What is the current Relief claimable under Personal Income Tax Act?

The Personal Income Tax Act (PITA) as amended provides for Consolidated Relief Allowance (CRA) of N200, 000. 00 subject to a minimum of 1% of gross income whichever is higher plus 20% of gross income and the balance shall be taxable in accordance with the tax rates in schedule six (6) of the Act and as in Question four (4) of this section.

Value Added Tax (VAT) FAQ

1What are VAT-able goods?

All goods manufactured/assembled in or imported into Nigeria, except those specifically exempted under the law. Examples of VAT-able goods include jewelries, shoes, bags, television etc

2What are VAT-able Services?

All services rendered by any person in Nigeria except those specifically exempted under the law.  Examples of VAT-able services are, services rendered by Lawyers, Engineers, Accountants, Contractors and Consultants etc.

3What are exempted goods under Value Added Tax (VAT) Act?

Exempted goods are those goods which are not subject to VAT. These include:

  • All medical and pharmaceutical products;
  • Basic food items;
  • Books and Educational materials;
  • Baby products;
  • Fertilizer (locally produced), agricultural and veterinary medicine, farming machinery and farming transportation equipment;
  • Plant and Machinery imported for use in the Export Processing Zone or Free Trade Zone; provided that 100% production of such company is for export
  • All commercial Aircraft and Aircraft spare parts imported for use in Nigeria
  • Amorphous Pet Chips (H S Code 3907.6000.00)
4What are exempted services under VAT Act?

Exempted services are services that are not VAT-able, i.e. not subject to 5% VAT. These include:

  • Medical services
  • Services rendered by Community Banks
  • People’s Banks and Mortgage Institutions
  • Plays and performance conducted by the educational institutions as part of learning.
  • All exported services
5What is the due date of filing VAT Returns?

The due date for filing VAT is 21st day of every month following month of transaction

6What is Zero-rated VAT?

Zero-rated VAT means whereas the goods and services are VAT-able, the applicable rate is zero percent (0%).

7Which transactions are zero-rated?

The following transactions are zero-rated. There are:-

  • Non-oil exports
  • Goods and Services purchased by Diplomats
  • Goods and Services purchased by humanitarian donor-funded projects
8When a contractor/supplier supplies goods that are exempted from VAT, should VAT be paid?

Goods exempted from VAT are not VAT able.

9Are entertainment services VAT-able?

Yes. They are VAT-able services except as contained in the exempted services list.

10Are catering services VAT-able?

Yes. Catering services are VAT-able.

11Can Ministries, Departments and Agencies (MDAs) exempt foreign investors from paying VAT?

No. Ministries do not have statutory power to exempt a taxpayer from payment of tax or to amend the tax laws.

12Who is a VAT-able Person?

A VAT-able person under Value Added Tax Act (VATA) Cap VI LFN 2004 is “a person (other than a Public Authority acting in that capacity) who independently carries out in any place an economic activity as a producer, wholesaler, trader, supplier of services (including mining, and other related activities) or person exploiting tangible or intangible property for the purpose of obtaining income by way of trade or business”.

In other words, a VAT-able person is one who trade in VAT-able goods and services for a consideration.

13Is it compulsory for a VAT-able person to register for VAT?

Every VAT-able person has an obligation to register for VAT payment.

14Who is a VAT Agent?

VAT AGENT: – Are agents of Revenue Collection with regards to Value Added Tax.  They facilitate the deduction and remittance of VAT to the Revenue Office e.g. Ministries/Government Agencies/Parastatals and Oil companies.

15Is VAT registration for individuals or corporate bodies?

It is for all so long as they are trading on goods and services as defined by law.

16What are the penalties for non – registration of VAT?

Failure or refusal to register with the Board within the specified time. The taxpayer shall be liable to a penalty of N10, 000 for the first month in which the failure occurs and N5, 000 for each subsequent month in which the failure continues.  If this persists, the premises where the business is carried on shall be sealed up.

17What are the penalties for non – deduction of VAT?

Non deduction or failure to collect tax by a taxable person attracts a penalty of 150% of the uncollected tax plus 5% interest above the CBN’s discount rate.

18What are the penalties for non – remittance of VAT?

Failure to remit tax shall attract a penalty of a sum equal to 5% per annum plus interest at a commercial rate payable within 30 days of notification by the Tax Authority.

19Why is VAT on certain goods and services paid in foreign currency?

Taxes are to be paid in the currency of transaction.

20Should Ministries issue contractors with receipts for VAT payment in place of KWIRS receipt?

No.  Receipt acknowledging payment of VAT is only issued by FIRS.

21Most times organizations make part payment to contractors. When should VAT be deducted?

For any payment made, the corresponding VAT should be deducted and remitted.

22Does FIRS grant refund on VAT to non-citizen who is leaving the country?

Section 23 of FIRS Establishment Act allows for refunds. Goods consumed in the country for which VAT was paid is not refundable.

23How is VAT on goods sold treated?

VAT element on goods sold is deducted and remitted to the FIRS through any of the approved collecting bank on or before the 21st day of the month following the month of sales.

24What does “VAT Inclusive” mean?

VAT inclusive means that VAT is already included in the cost of transaction (i.e. goods and services contract). However, the term is being discouraged as it is always advised that VAT be isolated and not included as part of the total invoice value

25Some contractors charge 10% for VAT. Is it allowable?

No.  The 10% charged on VAT is wrong.  The Correct rate is 5%.  The contractor should not assume 10% to mean 5% for VAT and 5% for WHT. The two should be treated separately. WHT is deduct from the contract sum and therefore paid by the contractor, while VAT is paid as an addition to the contract sum by the consumer of the goods/services.

26What is input VAT?

Input VAT is VAT paid on raw materials or goods and services used for production purposes or goods for resale or goods imported directly for resale.

27What is output VAT?

Output VAT is VAT charged by taxable persons on goods and services supplied.  Where output VAT is more than the Input VAT, the difference is paid to FIRS, but where Input VAT is more than output VAT, the taxable person claims a refund.


1What is TIN?

Taxpayer Identification Number

2Who is eligible to apply for a TIN?

Everyone that has come of age is entitled to a TIN.

3How do I obtain a TIN?

Come to the Tax Office for registration

4What is the purpose of a TIN
  • To have a National Unified Taxpayers’ Database
  • TIN proves that the holder is a potential Taxpayer
  • It is used for remittance of Withholding Tax (WHT)
  • It is also used by companies and registered organisations for opening of a Corporate Account
  • It is used when a registered organisation gets involved in the importation and exportation of goods and services (Custom Services), etc.
5What are the procedures to retrieve a lost TIN?

Type your information on the Self-Services Portal or visit the Tax Office.

6Which Tax Authority is responsible for the issuance of TIN?

There are two tax authorities in the federation.

  1. Federal Inland Revenue Service (FIRS) and
  2. State Internal Revenue Service (SIRS)

The FIRS is solely responsible for all Limited and Corporate Registered Organisations.

The SIRS, on the other hand, is responsible for individuals, Business Names, and all registered groups or organisations.

7How much does it cost to obtain a TIN?

TIN registration is free.

8What is the difference between TIN and KRIN?

TIN is a federally recognised Taxpayer’s identification number while KRIN is Kwara Resident Identification Number.

9What is special about the New JTB TIN Registration System?

Initially, the old TIN registration involved biometric capturing using SIGTAS Application. The new TIN is integrated with data sources from agencies such as CAC (Corporate Affairs Commission), NIBSS (Nigeria Inter Bank Settlement System), and NIMS (National Identity Management Commission) to identify and register taxpayers automatically if they have already been captured by these agencies. The newly designed JTB TIN Registration System is to serve all tax authorities as a robust database with consolidated data of all viable taxpayers in Nigeria.

10What are the benefits of this New JTB TIN Registration System?
  • The adoption of central reliable registration system reduces cost for tax authorities and also promotes efficiency.
  • It creates room for merging two or more companies together with a single TIN. For example, after the acquisition of Diamond Bank by Assess Bank, both banks will make use of a unique Taxpayer’s Identification Number.
  • It has a single registration process and a taxpayer’s unique identity number that is linked with the taxpayer’s BVN. This will prevent multiple taxation on taxpayers.
11What are the unique features of the New TIN?
  • A new certificate is available.
  • It has a QR code that validates the authenticity of the TIN.
  • With the Individual ID Card, you can make bank withdrawals and acquire information about tax system. This is still under processing.
  • It has a mobile application and web interface where you can print and receive your TIN certificate via email.
  • You can also search for your TIN number using your BVN or phone number with DOB (Date of Birth)


1What is Stamp Duty?

Stamp Duty is a tax levied on documents.  Stamp Duties are basically taxes paid TO THE Federal and State government on documents (known as instrument for the purpose of Stamp Duties Act). A physical stamp (a revenue stamp) has to be attached to or impressed upon the document to show that Stamp Duty has been paid, before the document can become legally effective.

2What are the processes involved in Stamp Duty collection?
  • Presentation of document to be stamped
  • Estimation and computation of stamp duty to be paid on the document
  • Payment is made based on charges estimated
  • Issuance of receipt to acknowledge payment
  • Stamping and sealing of document
  • Signing of document by approved signatory
  • Appropriate filing of a copy of the document


3What is the importance of Stamp Duty?

According to Section 19 of the Stamp Duties Act, the legal effect of a document which is duly stamped is basically that such document will be admissible as evidence in the court of law. Stamp Duty is also a prerequisite for the processing of Certificate of Occupancy.

4Who are those eligible to pay Stamp Duty?

All property owners are eligible to pay Stamp Duty on their documents that show ownership or title of their property.

5What are the examples of documents on which Stamp Duty is paid?
  • Contract Agreement
  • Land Agreement
  • Sublease Agreement
  • Leasehold Agreement Or Rent Agreement
  • Deed of Gift
  • Deed of Release
  • Appointment of trustee or of attorney
6What are the criteria that must be met for a document to be stamped?

Before a document can be stamped, it must be duly prepared by a lawyer who must attach his/her Nigerian Bar Association seal and stamp.

7At what rate is Stamp Duty charged?

Stamp Duty is charged at either:

  • Ad valorem rate of 2% for the original copy and N100 per extra copy or
  • Fixed rate of N1000 per copy
8Where can Stamp Duty be paid?

Section 4 (1) and (2) of the Stamp Duties Act empowers the Federal and State Government to impose, charge and collect Stamp Duties. The Federal Government has the sole authority to impose, charge, and collect Stamp Duties in respect of documents relating to matters between a company and an individual, group of body of individuals.

The State Government on the other hand has authority to collect Stamp Duties in respect of documents executed between individuals or persons executed at such rate imposed or charged as agreed with the Federal Governments.

9What is the evidence that Stamp Duty has been paid?

Section 5 of the Stamp Duties Act provides that Stamp Duties paid may be evidenced on the document in various forms which include adhesive stamp, postage stamp, or embossed stamp by means of a dye.

KW-IRS uses stamp, seal, and authorized signature to show evidence of payment of Stamp Duty.


1What taxes are payable by those in the Informal Sector to KW-IRS?

Personal Income Tax (PIT) is what is collected from those that fall within the informal sector bracket, those within the payment threshold of N 1500 to N 49,999

2What is the revenue collection process in the Informal Sector?
  • Serving of Notices of Assessment via Route Ledger approach
  • Requesting for preceding 2 years receipts before issuance of consolidated revenue receipt for current year payment.
  • Collection of PIT through Artisan, Market and other major association executives.



3What is the mode of payment for Informal Sector?

Cash, Transfer, Bank lodgement and POS

4How do I distinguish between taxes meant for the state and those for the local government?

Informal Sector collects just Personal Income Tax (PIT) and we use KW-IRS documents (receipts, demand notice etc.).

5Which tier of government collects Trade Permit, Liquor License and Building Permit?

The law provides that those taxes and levies are collectible by the Local Governments

6What is the Presumptive Tax Regulation?

This means Personal Income Tax on individuals, chargeable under the Personal Income Tax Act where it is less likely or impracticable that taxpayers keep accounting records and file returns and this majorly applies in the Informal Sector operators.

7Is the Presumptive Tax Regulation applied to the informal sector in Kwara State?

No it is not, we give concessions and waivers. The Service came to an agreement with various association and marketers which finally led to the conclusion of a minimum rate of N1500 for PIT. If after further assessment, you are to pay more than N1500 a bill will be raised for the proper amount to be paid.

8If I own a shop in two to three different locations, would I pay the same rate as someone that owns just one shop?

No, shops in different locations should carry their different receipt or an evidence cumulative payment of all shops

9What happens in a case where someone who is under an employment and pays PAYE is asked to pay PIT on his/her PRIVATE BUSINESS?

In the first instance, only the income from the employment (i.e. salary) has been taxed using the rates in the law. If an individual has an additional source of income, it must be treated as such. This implies that additional tax is due given that the total/global income of the individual has changed. It should, however, be noted that PAYE is based on current year for those in structured employment while payment made by an individual on income from a private business is  based on preceding year.

10Do we have High Net Worth (HNIs) among the informal Sector category, if yes how do you go about their tax payment?

Most taxpayers want to hide under the Informal Sector to pay because it is lower, but when we send them to Tax Assessment Department the real HNIs are revealed.


1What is the meaning of MDAs?

Ministries, Department and Agencies

2What types of revenues are collected at the MDAs?

Fees, levies, fines, and charges applicable by the law.

3What is the process of collection of revenue from the MDAs?
  • Assessment is being raised
  • Follow up is been made to the point of payment
  • Payment is made to the bank
  • Teller is presented to the revenue staff
  • Teller will be confirmed from the bank statement
  • Receipt is issued.
4How has automation process of some revenue collection helped in the MDAs so far?

Automation collection Process of revenue has been effective and helped to block some inherent leakages prevalent before the automation processes.

5Does the Ministry staff partake in the revenue collection process?

Yes, they drive the revenue while KW-IRS is mandated to collect revenue

6How has the synergy between the MDAs and KW-IRS helped improve revenue collection?

They have been very cooperative. The MDAs provide the technicality, raises the demand notice, while the Service and the MDAs serve the notices and both follow up to the point of payment.

7How MDAs are able to monitor their performance since KW-IRS collects?

The Service gives comprehensive weekly and monthly reports to all concerned Ministries, Parastatals and Agencies where we have officers posted.

8Does the Service have consultant handling any collection for MDAs?

Yes the Service engage a few consultants to handle some of the collections processes based on their terms of engage me. They report directly to the Service. For example the KWAVIS (Kwara State Vehicle Inspection Service) was given to a consultant to drive because the State Government does not have the equipment/machines to carry out comprehensive inspections on vehicles.


1What are Road Taxes?

These are taxes levied on an individual or business for the use of a vehicle on roads located within the city, state or municipality. They are also called Vehicle Exercise Duty.

2What are the total components of Road Taxes?
  • Vehicle License
  • Road Worthiness
  • Driver’s License
  • Hackney Permit
3Which office is responsible for the collection of road taxes?

Motor licensing authority

4What are the documents required for registering a new vehicle?
  • receipt of purchase
  • custom papers
  • means of identification
  • one passport photograph
5How can I renew my Number Plate with another state number?

Just come with the previous expired documents

6Is it possible to use my existing Number Plate on another vehicle?

Yes, it is possible. Bring the existing vehicle particulars on the previous vehicle and come along with the receipt of purchase/delivery note, custom papers, means of identification, and passport photograph.

7Is there any collaboration with third parties for issuance of Number Plate?

In order to discourage touts, there is no such collaboration.

8What is KWAVIS (Kwara Vehicle Inspection Services)?

The VIO would request you bring your vehicle for a test. After the test has been conducted and the vehicle is deemed fit to ply the road, backup slip will be issued to the vehicle owner.

9How do I obtain road worthiness with the introduction of KWAVIS?

The introduction of KWAVIS does not affect the issuance of road worthiness. You can get road worthiness in any of our locations. After obtaining it, you will be given a referral not the VIO for a test to be conducted on your vehicle. After the test has been conducted and the vehicle is deemed fit to ply the road, a backup slip will be issued to the vehicle owner. If the vehicle has a defect, the owner will be given 30 days to fix it; after which he may return for another check and upon being deemed fit, he would be issued a backup slip by the VIO.

10What does it take to have a drivers’ license?

You need these:

  • Driving School Certificate,
  • VIO Hand Book
  • Learner’s Permit

These should be taken to the FRSC office where you will be captured.

11What is the law backing radio license fee?

Local Government Bye Law (N200) which is remitted to local governments every month