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
A small shop in Makurdi lawfully pays a short list of items: a Benue business premises fee (for example ₦4,000 to register and ₦2,000 a year to renew a provision store in Zone A, which includes Makurdi), a signage fee if it displays a sign, and any Land Use Charge or local rate on the property. Benue harmonised these levies by law in 2022 so that one authorised collector handles each item; anyone else demanding cash is not a lawful collector.
Why Benue harmonised its levies
Traders across Nigeria complain about paying the same levy two or three times to different collectors. Benue tried to end that with its 2022 revenue laws. In October 2022, the then executive chairman of the Benue State Internal Revenue Service (BIRS) told a Joint State Revenue Committee meeting in Makurdi that the 2022 BIRS amendment had harmonised revenue items to stop multiple taxation, that each harmonised item would be collected once, and that local governments would receive 40% of each, as reported by NAN via Peoples Gazette.
Items named in that harmonised list include signage and advertisement, radio and television fees, a single inter-state road tax sticker, single haulage fees for loading and discharging goods, a single parking permit sticker and wharf landing charges. Tenement rate, property tax and ground rent were merged into a single Land Use Charge paid by property owners.
The levies a Makurdi shop actually meets
| Levy | Who it is for | Who collects | Published amount |
|---|---|---|---|
| Business premises registration and renewal | Every business premises | Benue State, through BIRS and the Ministry of Trade | By business type and zone (see below) |
| Signage and advertisement | Shops with a sign or advert | Harmonised; state collects, LGA shares | By sign size and type; ask for the schedule |
| Land Use Charge | Property owners (landlords) | BIRS | By property size and type |
| Market stall rent | Traders in government markets | Market management | Set per market |
| Personal income tax | Sole traders with taxable income | BIRS | Under the Nigeria Tax Act 2025 bands |
If you rent your shop, the Land Use Charge is your landlord's bill, not yours, unless your tenancy agreement says otherwise.
Business premises fees for Makurdi
Benue's schedule of trade-related fees, attached to Law No. 3 of 2022 and published by the Ministry of Trade and Investment, puts Makurdi in Zone A with all other local government headquarters. It lists old and new rates; the new Zone A rates for common small businesses are:
| Business | Registration | Yearly renewal |
|---|---|---|
| Provision store | ₦4,000 | ₦2,000 |
| Patent medicine store | ₦4,000 | ₦2,000 |
| Barbing or hair salon | ₦4,000 | ₦2,000 |
| POS outlet | ₦5,000 | ₦2,500 |
| Boutique or fancy store | ₦10,000 | ₦5,000 |
| Restaurant | ₦10,000 | ₦5,000 |
Ask BIRS whether these are the rates now in force for your type of business before paying, and ask for the schedule if a collector quotes something different.
Worked example: a year of levies for a salon
Illustrative example: Mnena runs a hair salon in a rented shop in Makurdi with a small sign above the door.
- Business premises registration, salon, Zone A, first year: ₦4,000.
- Signage fee: depends on sign size; we use ₦10,000 as an example only.
- Land Use Charge: paid by her landlord, so ₦0 to her.
- First-year total in this example: ₦4,000 + ₦10,000 = ₦14,000.
- Second year: renewal ₦2,000 + signage renewal (example ₦10,000) = ₦12,000.
If someone demands ₦50,000 in "environmental, LGA and permit fees" in cash, that is well outside the published premises rates and you should ask for the legal basis.
How to tell a real collector from a tout
- Ask for a written demand notice that names the levy, the law and the amount.
- Ask to see the collector's identity card from BIRS or Makurdi Local Government.
- Pay into a government account by bank or approved channel, not cash in hand.
- Collect an official receipt and keep it in the shop, so the next collector can see it.
- If unsure, take the notice to the BIRS office or Makurdi LGA secretariat before paying.
Keep a levy file in the shop
Most disputes with collectors are settled in minutes when the trader can produce paper. Keep one folder or phone album with:
- Your premises registration certificate and the latest renewal receipt.
- Signage permit and receipt, with the sign size stated.
- Market stall allocation letter and rent receipts, if you trade in a government market.
- Your CAC certificate and Tax ID or NIN slip.
- Any demand notices received, with the date and the name of the officer who served them.
Traders in government markets also pay stall rent. The same Benue schedule lists rents for Makurdi Modern Market, for example a single bay stall at a proposed ₦50,000, up from ₦28,800; see our Wurukum and Modern Market guide.
Federal items that sit alongside
State and local levies are separate from federal obligations: CAC registration and annual returns, and a Tax ID, which for an individual is the NIN under the Nigeria Tax Administration Act 2025, as a Premium Times explainer notes. Our guide to registering a business in Makurdi covers those steps, and best areas to open a shop helps with location.
Where Pryme fits
A Pryme Business Account keeps levy receipts and payments in one place, and the Compliance agent can prepare reminders for renewals before they fall due, with a person approving payments above a set ceiling (Compliance agent). You can also generate verifiable statements through our VerifyDoc.ai partnership if an officer asks for proof of payment (receipts).
Questions people ask
What levies do shop owners pay in Makurdi?
Mainly the Benue business premises fee, a signage fee if you display a sign, and, for property owners, the Land Use Charge. Market traders also pay stall rent to the market management.
How much is business premises levy in Benue?
The Benue trade fee schedule sets it by business type and zone. In Zone A, which includes Makurdi, a provision store pays ₦4,000 to register and ₦2,000 a year to renew.
How do I know a revenue collector in Makurdi is genuine?
Ask for a written demand notice naming the law and amount, check their ID, pay into a government account and collect an official receipt.
Does a tenant pay Land Use Charge in Benue?
The Land Use Charge is a property owner's levy. A tenant pays it only if the tenancy agreement passes it on.
Sources
- Peoples Gazette (NAN): telephone users, cable subscribers, landowners to pay tax in Benue, says BIRS (5 Oct 2022) · accessed Oct 2026
- Benue State Ministry of Trade and Investment: Schedule of trade related fees (Law No. 3 of 2022) · accessed Oct 2026
- AllAfrica (Premium Times): explainer on Tax ID registration under the Nigeria Tax Administration Act 2025 (12 Nov 2025) · 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.