You are Here : Home >> How To
 How To
Register with Delta State Internal Revenue Service as a Taxpayer or an Employer of Labour/Collection Agent
 

  • Go to www.deltabir.com.

  • Locate the “Register Online” link on the left pane.

  • Click on the “Register Online” Link to start the registration process.

  • Fill the form appropriately and submit.
  
Make online payment of your Taxes, Levies, etc to Delta State Government.
 

  • Go to www.deltabir.com.

  • Locate the “Pay Online” link on the left pane.

  • Click on the “Pay Online” link to start the payment process.

  • Fill the form appropriately and submit.
   
Pay your Personal Income Tax
    Self-Employed
 
• File your Annual Tax Returns with the Assessment Authority nearest to you, or approach the office for assistance if you do not know how to prepare the returns;
   
• An Assessment Notice containing the amount of tax due for payment by you will be given to you by the Assessment Authority after due assessment of the returns;
   
• Pay the assessed amount to any branch of the designated banks and obtain Acknowledgement of Payment Slip in addition to the bank teller for the payment as evidence that you have paid to the correct government account;
   
• Present the teller and the Acknowledgement of Payment Slip to the Assessment Authority that issued the Assessment Notice to obtain Revenue Receipt for your payment.
   
  Employee (Taxpayer in employment)
 
• At the beginning of the year, file your Annual Income Declaration with the Assessment  Authority nearest to you;
   
• After due assessment, you will be given Annual Tax Estimate which will detail your expected income, reliefs granted and monthly Tax Estimates based on the information
supplied in the Annual Income Declaration Form.
   
• Present the Income/Tax Estimates to your employer who has the duty to deduct the monthly estimated tax and other tax that may accrue on additional income not declared in the Annual Income Declaration Form
   
• Your employer will remit tax deducted from your monthly income to the Internal Revenue Service by paying the deductions to any branch of the designated banks not later than the 10th of the month for previous month’s deduction;
   
• Your employer will obtain Acknowledgement of Payment Slip in addition to the bank teller for the payment as evidence that the money was paid to the correct government account;
   
• Your employer will present the teller and the Acknowledgement of Payment Slip to the Assessment Authority nearest to it to obtain Revenue Receipt for the payment.
   
Obtain Tax Clearance Certificate
 

A Tax Clearance Certificate (TCC) is an evidence that adequate tax has been paid on verifiable income of the taxpayer as at the time the clearance was requested. It is always issued to cover three years previous to the year of application.

A taxpayer will take the following steps to obtain a TCC depending on whether he/she is self-employed or in employment:

  Self-Employed
 
• Request by application for Tax Clearance Certificate to the Assessment Authority covering your area with receipts of your payments for three years prior to the request year;
   
• The Assessment Authority will peruse the document and ask questions where necessary;
   
• If the Assessment Authority is satisfied he/she will request for Tax Clearance Certificate to be issued in your favour.
   
• You will collect the Tax Clearance Certificate from the Assessment Authority who will  inform you  as soon as it is ready for collection.
   
  Employee (Taxpayer in employment)
 

As a precondition for the issuance of Tax Clearance Certificate to an employee, the employer must have filed its Annual Returns for the three years of the application.

• Collect a letter of from your employer stating your incomes for each of three years preceeding the year of application, and tax remitted on the incomes.
   
• Submit a written application for Tax Clearance Certificate to the Assessment Authority
covering the location of your employer.
   
• The Assessment Authority will confirm the payments and evaluate the adequacy of the deductions in relation to the income declared.
   
• If satisfied, the Assessment Authority will request for a Tax Clearance Certificate to be issued in your favour.
   
• You will be informed when the Tax Clearance Certificate is ready for collection.
   
 Get the N2500 Tax Clearance Certificate
 

The Delta State Board of Internal Revenue will commence the issuance of e-TCC for traders, artisans and self employed tax payers on 1st March, 2011.
Any tax payer that is desirous of getting the electronic Tax Clearance Certificate (e-TCC) is hereby advised to apply at any of the following Tax Stations

  • Agbor: Tax/Motor Licensing Office, Along Warri- Uromi Road, G.R.A. Agbor

  • Asaba: Tax Office, 293 Nnebisi Road Asaba

  • Effurun: Tax Office, 52 Effurn/Sapele Road Opposite UBA Plc, Effurun

  • Sapele: Tax Office, 10 Dadi Street, Off New Ogorode Road, Sapele

  • Ughelli: Tax/Motor Licensing Office, by the Council Premises,

  • Warri: 23 Deco Road, Warri

The applicant should take the following steps to obtain the e-TCC

1. Download the application form on-line from www.deltabir.com or obtain it from any of the above Tax Stations;
   
2. Complete the form.
   
3. Pay N2, 500.00 (Two Thousand Five Hundred Naira Only) to the Delta State IGR account at any of the designated banks.
   
4. Obtain e-ticket acknowledging the payment from the bank and take it to any of the above tax stations together with your completed form.
   
The e-TCC will be issued and delivered to the applicant by courier within ten working days of the submission of the completed form using the contact address provided by the applicant.