AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
The Lagos State Internal Revenue Service runs eTax (etax.lirs.net), where individuals register with their BVN or NIN, receive a taxpayer ID starting with "N", initiate payments and download treasury receipts, all without being in Lagos. Before you pay, confirm with LIRS that it is your relevant tax authority as a person living in Canada, and keep every receipt for your Canadian foreign tax credit claim.
First, confirm who should be taxing you
Rent from a Lagos flat, profits from a Lagos business or fees from Lagos clients are Nigerian-source income. NiDCOM's diaspora guide to the 2026 tax reforms says non-residents are taxed only on Nigerian-source income and that anyone with Nigerian rental, employment or business income must file, with personal income tax returns due by 31 March.
The less settled question is which authority assesses you. PwC's summary of residence under the Nigeria Tax Act 2025 shows that you can also be treated as resident in Nigeria while living in Canada, for example through a permanent home available for your use or substantial family ties, and residence affects who assesses you. So the first step is a written enquiry to LIRS: state where you live, what Lagos income you have and ask whether you should file and pay with LIRS. Keep the reply.
Registering on LIRS eTax from abroad
LIRS eTax is a single portal for registration, payment and receipts. TechCabal's walkthroughs (March 2023 and April 2026) describe the individual flow:
- Go to etax.lirs.net and choose to register or "Create New Tax ID".
- Identify yourself with your BVN or NIN and date of birth.
- Enter personal details and an address with state, LCDA, LGA and tax station. Use your Lagos property address if that is what LIRS asks for; your Canadian address goes in contact details.
- Your taxpayer ID (Payer ID) is emailed to you. Individual IDs start with N-, corporate with C-.
- Set your password with a six-digit code sent to your email.
Make sure you can still receive messages on the email linked to your profile; the password and login steps depend on it.
Paying and getting a receipt
Once registered, eTax lets you initiate payments, view assessments and objection status and download treasury receipts. Deloitte's 2019 note on the system lists payments, registration, treasury receipts, assessments, withholding schedules and credit notes among its features, with returns filed through a separate e-filing route.
- Self-assessment: file the return for the year, then pay what it shows.
- Assessment notice: if LIRS has raised an assessment, pay against that reference.
- Withholding already deducted: if a company tenant deducted 10% withholding tax on rent, ask for the credit note and make sure it is reflected against your liability rather than paying twice.
Paying from Canada means funding a naira payment. The receipt you want is the official LIRS treasury receipt, not just a bank debit. Keep the receipt, the assessment or return it relates to, and a note of the Canadian-dollar cost on the day you paid.
If someone in Lagos pays for you
Many landlords abroad ask a property manager or relative to settle the bill. That works, but the payment must be made against your own Payer ID and the treasury receipt must be in your name, or it will not show as your tax in LIRS records and will be hard to use as evidence in Canada. Give the person a written authority, send them the exact assessment or return reference, and ask for the receipt PDF the same day. Agents who collect rent for you should also hand over the tenants' withholding credit notes, because those reduce what you owe.
Leave time. A payment initiated on eTax late in the evening in Toronto is already the early hours of the next day in Lagos, and bank-side confirmation can lag. Paying close to the 31 March filing date leaves little room to fix a mismatch between the amount paid and the amount assessed.
Using the receipts in Canada
Canada taxes your Lagos income too if you are resident here, and gives a foreign tax credit for Nigerian tax actually paid. The CRA folio on the foreign tax credit says the evidence is a foreign tax slip for withheld tax or the foreign return and receipts. It also says voluntary payments are not creditable, which is one more reason to confirm with LIRS that the tax is legally due before paying. Convert the Nigerian tax at the same rate you used for the related income. How the credit works on Lagos rent is set out in Lagos rental income and the Canadian credit.
What to check first
- Written confirmation from LIRS that it is your relevant tax authority.
- BVN or NIN working, with access to the linked email.
- Credit notes for any withholding tax deducted by tenants.
- The return or assessment the payment relates to.
- Treasury receipt saved as PDF after every payment.
This is general information, not tax advice. LIRS publishes contact details on its own site; use those, not numbers from social media.
Where Pryme fits
Paying a Lagos tax bill means having naira ready. With a Pryme account you can hold NGN and convert from another currency with Swap when you choose; the app shows the rate and the fee before you approve, then you send the payment. A verifiable payment receipt through our partner VerifyDoc.ai (receipts) sits alongside the LIRS treasury receipt in your records.
Questions people ask
Can I register for LIRS eTax without being in Nigeria?
Yes. Registration is online at etax.lirs.net using your BVN or NIN and date of birth, with the taxpayer ID sent by email.
What is the "N" number LIRS gives me?
It is your Payer ID. Individual IDs start with N- and corporate IDs with C-. You use it to log in, pay and file.
Is LIRS always the right authority if I live in Canada?
Not necessarily. Which authority assesses you depends on your residence under Nigerian law. Ask LIRS in writing and keep the reply before paying.
Will Canada accept my LIRS receipt for the foreign tax credit?
The CRA asks for the foreign return and receipts, or a withholding slip. An official LIRS treasury receipt matched to the return or assessment is the document to keep. Voluntary payments do not qualify.
Sources
- TechCabal, How to file tax on the LIRS eTax portal (2 Apr 2026) · accessed Oct 2026
- TechCabal, Registering to file tax returns with the LIRS eTax platform (22 Mar 2023) · accessed Oct 2026
- Mondaq (Deloitte), LIRS introduces Enterprise Tax Administration System (eTax) (10 Oct 2019) · accessed Oct 2026
- NiDCOM, NGEX Diaspora Guide to the Nigeria Tax Reforms 2026 (Jan 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries, Nigeria – Residence (reviewed 29 May 2026) · accessed Oct 2026
- CRA Income Tax Folio S5-F2-C1, Foreign Tax Credit (modified 31 Mar 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.