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
If you live in Port Harcourt, your personal income tax goes to the Rivers State Internal Revenue Service (RIRS). RIRS said in 2026 that annual individual returns for 2025 were due by 31 March 2026 under the Nigeria Tax Administration Act 2025, and that this covers employees, the self-employed, business owners and professionals. Pay only through designated RIRS platforms after assessment, never to an individual collector.
Why your tax goes to Rivers State
Personal income tax in Nigeria is collected by the state where you are resident. For someone living in Rumuola, Woji or Old GRA, that is Rivers State, and the collecting agency is the Rivers State Internal Revenue Service, RIRS. This is separate from federal taxes on companies. The rates and bands are set nationally; see Nigeria PAYE tax bands for 2026 for the figures. This article covers the Rivers State side: who files, when and how to pay safely.
Who has to file
In March 2026, RIRS said annual individual income tax returns for 2025 were due by 31 March 2026 under the Nigeria Tax Administration Act 2025, and that the requirement covers:
- Public and private sector employees.
- Self-employed people, including traders, artisans and freelancers.
- Business owners.
- Professionals such as doctors, lawyers, engineers and consultants.
RIRS also warned that late filing may bring penalties and other sanctions. If you are an employee, your employer should already deduct PAYE from your salary each month; the annual return is still your own responsibility. Ask your employer's payroll team for your annual tax deduction card or statement of tax deducted, which you will need.
What you need for a return
| Document | Who needs it |
|---|---|
| Tax Identification Number (Tax ID) | Everyone filing |
| Statement of PAYE deducted from your employer | Employees |
| Records of income: invoices, receipts, bank statements | Self-employed and business owners |
| Records of allowable reliefs, such as pension contributions or rent relief | Anyone claiming them |
| Details of other income: rent from property, side income | Anyone with more than one source |
For side income, see do you pay tax on side hustle income. For sole traders, how sole traders pay tax on business profit.
How to pay without being cheated
RIRS has been firm on one point. In March 2026 it said it is the only authority legally empowered to assess and collect revenue for the state, ordered state ministries and agencies to stop collecting taxes and levies directly, and said appointing third-party agents to collect is illegal. All government revenue, it said, must be paid through designated RIRS platforms after proper assessment. At a tax meeting in Port Harcourt the same month, its chairman asked residents to report anyone who approaches them to collect illegally.
- Get an assessment from RIRS for what you owe.
- Pay through the channel RIRS designates for that assessment. Do not pay cash to an individual.
- Keep the payment receipt and any tax clearance or acknowledgement issued.
- If someone arrives at your shop or office demanding tax without an assessment, ask for identification and report them to RIRS.
A worked example for a self-employed resident
Example only. Tamuno runs a phone repair stall near Rumuokoro and does weekend installation jobs. Over 2025 she earned roughly ₦4,800,000 from the stall and ₦900,000 from installations. Her steps:
- Pull 12 months of bank statements and her sales notebook.
- Separate business costs: stall rent, parts, transport to suppliers.
- Work out profit for each source and total it.
- File her return with RIRS before the deadline and request an assessment.
- Pay through the designated channel and file the receipt with her records.
Because she pays most suppliers by transfer, her bank records do most of the work. Traders who deal mostly in cash have a harder time showing what they spent.
Employees with more than one income
Many salaried people in Port Harcourt have a second income: a flat let out in Eliozu, weekend consulting for an oil services firm, a spouse's shop that runs through a personal account. PAYE only covers the salary your employer pays. The other income still needs to go on your annual return, and if it is large, the assessment may show more tax due than your employer deducted. Keep the other income in a separate account where you can, so that the total is easy to show and the salary record stays clean.
- List each source of income separately on your working sheet.
- Keep receipts for costs linked to each source, such as repairs on a let flat.
- If you are unsure what counts, ask RIRS or a tax adviser before the deadline, not after.
Why it matters beyond the penalty
- Tax clearance
- Often asked for in government contracts, some loans and certain licence applications.
- Proof of income
- A filed return supports applications for tenancies, visas or credit.
- Avoiding back assessments
- Filing each year limits the risk of a large, estimated bill later.
Where Pryme fits
Good tax records start with separating money. A Pryme Personal Account gives you a clean history of income and spending, and you can generate verifiable statements for transactions when you need to show income. If you run a business, keeping it in a separate account makes the return far easier; see how Pryme works.
Questions people ask
Where do I pay personal income tax in Port Harcourt?
To the Rivers State Internal Revenue Service, through its designated platforms after assessment. RIRS said in 2026 that it is the only authority empowered to collect state revenue.
When is the deadline for filing tax returns in Rivers State?
RIRS said annual returns for 2025 were due by 31 March 2026 under the Nigeria Tax Administration Act 2025. Expect the same date each year unless RIRS announces otherwise.
Do salary earners in Port Harcourt need to file a tax return?
RIRS said the filing requirement covers public and private sector employees as well as the self-employed. Your employer deducts PAYE, but you should file the annual return.
What should I do if someone demands tax money at my shop?
Ask for identification and an assessment. RIRS has told residents not to pay unauthorised collectors and to report them.
Sources
- Vanguard via AllAfrica: RIRS bans unauthorised tax collection (Mar 2026) · accessed Oct 2026
- The Guardian: Rivers State launches tax reform to boost compliance (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.