A State Internal Revenue Service (SIRS) is the tax authority of a Nigerian state. It collects PAYE from employees who are resident in that state, for example the Lagos State Internal Revenue Service (LIRS) for Lagos residents.
PAYE follows the employee’s place of residence, not the employer’s office. A Lagos employer with staff who live in Ogun pays their PAYE to the Ogun State Internal Revenue Service. Each state receives monthly remittances by the 10th and an annual return by 31 January for the staff resident there.
See PAYE in Lagos State for how this works in practice.
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