Direct Assessment Guide

DEFINITION: It is a system through which self-employed persons are assessed and charged to Personal Income tax.

The self-employed include but not limited to: Professionals (Lawyers, Architects. Accountants, Surveyors, Consultants etc). Contractors, Politicians, Mechanics, Traders, Welders, Vulcanises, Farmers, Carpenters, Tailors, Butchers, Hairs Dressers, Bricklayers, Dyers, traders, artisans and all residents in Taraba State who have any source of income.


These categories of people can be assessed through the following:


It is a system where a taxable person voluntarily assess himself, file tax returns and pays to the Taraba State Board of Internal Revenue (BIR). The self-assessment filed may be subjected to review from time to time by Taraba State BIR.


It is a system where the tax payer is assessed by Taraba State Board of Internal Revenue (BIR) after he has filled and returned his annual tax returns for the relevant year of assessment


It is a process where Taraba State Board of Internal Revenue (BIR) uses the Information available to it to raise an assessment on a tax payer who fails to file his returns within the stipulated period as allowed by law.


  1. Collect the Self Assessment form from the Head Office or any Area Revenue Office nearest to you
  2. Complete the form honestly, indicating your actual Income for the relevant years of assessment.
  3. Indicate the correct tax you should pay based on the approved self assessment tax table
  4. Pay the tax to any of the designated Bank Accounts or POS terminals and make sure you collect an-e-receipt instantly.
  5. Payment could be made in cash, cheque or bank draft
  6. Having assessed and paid, the Revenue will review to ascertain the correctness of the assessments; and may accepts or review the assessment either upward or downward.






S.47(3) A person who engages In banking business who fails to render returns. books, documents and Information

on demand within 7 days

N50,000 For Individual
S.49(3) A person who engages in banking business who fails to render Information about new customers within 7 days of the next following month For  Individual N50,000
S.52(1)(a) Failure to keep Book of Accounts For  Individual N50,000
S.74(1) Failure to deduct/remit tax 10% of taxes not deducted/ remitted plus interest at CBN Monetary policy rate
S.81(a)3 Failure to file returns by self employed N50,000 ( Individual)
S.94 Failure to comply with any

provision where there is no

specific penalty

N50,000 in the 1st instance

N100 for every day

S.95(1) Making incorrect returns N20,000.00
S.95(1)(b) Making false statement and returns


S.96(1) False statement by person in relation to tax payable or repayable N10,000.00 or imprisonment nor more than 6 months