Lagos State Internal Revenue Service (LIRS) is the revenue collecting arm of the Lagos State Government saddled with the responsibility of collecting taxes and other revenues. The main aim of the LIRS is to make Lagos State less dependent on allocations from the Federal Government by designing its tax collection system and implementing a self-sustaining revenue scheme.
Lagos State Internal Revenue Service is headed by Mr.OlufolarinOgunsanwo who got appointed by Governor AkinwumiAmbode (LIRS).
LIRS has been a pace setter for other states’ Internal Revenue Service with its Convenience Scheme, Self-Assessment for tax payers and so on. LIRS introduced the Self-Assessment Filing System for individuals, (mostly self-employed)and the first of its kind in Nigeria as it continues to position itself as the major funding arm of the state government by putting in place structures that will ensure collection of the proper amount of tax revenue.
Over the years, LIRS has increased the State’s Internally Generated Revenue (IGR) by implementing strategies which have impacted positively on revenue generation and collection, with the IGR moving from a monthly average of about 600 MillionNaira in1999 to approximately 17 Billion Naira in 2011, thereby making Lagos State less dependent on proceeds from the Federation Account.
The Electronic Tax Clearance Certificate (e-TCC) inevitably replaces the old manual paper tax processing and it’s a new, better and faster way of issuing tax clearance certificates (TCC). The e-TCC was introduced to cut the strange branches, block the loopholes and fill the gaps in the tax system which boycotters had enjoyed in the past. Loopholes like Poor identification of Tax Payers, Large scale of fraud and malpractices, Tax evasion, just to mention a few.
It is stale news that everyone who works in a firm or corporate organization is expected to pay tax, which might be auto deducted from their salaries according and in accordance to Section 57 of the Person Income Tax Act (IPTA) 1993, and evasion or negligence is a serious offence against the law.
What is the procedure for getting the e-TCC?
- Visit any Tax station or Revenue centre, The LIRS headquarters or visit lasg-ebs-rcm.com and register.
- Fill in the form and print it out.
- Attach two passport photographs and submit it at the closest revenue office.
- Go back after 7 working days to get your e-TCC.
A typical e-TCC is a hybrid card system comprising a smart chip on the front and a magnetic strip at the back. It carries a picture of the taxpayer, the logo of the State, the Coat of Arms and a web-enabled electronic customized Application Programming Interface (API).
What is the procedure for making payment to the LIRS?
All payments to Lagos State Government are made at the designated banks (see list on:www.lasg-ebs-rcm.com/Banking/EnilistedBanks)
- A payer walks to one of the bank and completes a customized deposit slip.
- The bank’s official captures the payment details on E-Pay Application.
- The Bank’s official synchronises the transaction and generates and prints the Automated Revenue Receipt which he hands over to the payer before he leaves the banking hall.
Alternatively, making payment with one’s TAX CARD.
- To make payment with your Tax Card, one walks into any of the listed bank and submitshis Tax Card to the Bank’s Official that is in charge of the payment.
- The Bank’s official inserts the Tax Card in one Card Reader and the Bank Card in another Card Reader.
- The Bank’s Official captures the payment details in both the Payer’s card and the Bank Card. The bank’s official synchronies the Cards and returns the payers card to him before he leaves the banking hall.
As a self-employed tax payer in need of tax clearance, one can obtain the Electronic Tax Clearance Certificate by duly completing and submitting the Self-Assessment Form obtained from any branch of the Lagos State Government Revenue Collecting banks.
At the notice of any discrepancies on one’s tax budgets or tax over-assessment, one can lodge a complaint by logging in to http://www.lasg-ebs-rcm.com and on the left hand panel select “Comments and Complaints”
For inquiries, send an email to: helpdesk@ebsrcm.com