How Can You Confirm If Your Personal Income Tax Was Remitted?

This is worth checking because a deduction from your income and a successful tax remittance are two different things. The person who deducted the tax has an obligation to remit it, while the taxpayer should keep evidence that the tax was properly accounted for.

Start with your own records

Your first point of reference should be the records showing what was deducted or paid. For an employee, this could include payslips showing PAYE deductions. For someone earning income outside employment, it could include withholding tax documentation, an assessment and payment evidence.

The Nigeria Tax Administration Act requires taxable persons to file annual income tax returns and, where tax is payable directly, provide evidence of payment. The 2026 Personal Income Tax Guidelines also provide for PAYE deducted and withholding tax as tax credits in the individual annual return.

Check with the relevant tax authority

Personal income tax is not administered by one authority for every individual. Under the 2026 guidelines, the relevant State or FCT tax authority generally administers the personal income tax of individuals resident in that jurisdiction, while specified categories, including certain non-residents and members of the armed forces, fall under the Nigeria Revenue Service.

If you need confirmation that a payment or deduction has been credited to you, contact the relevant tax authority with your Tax ID, assessment or payment details and supporting records. Some tax authorities also provide taxpayer portals through which taxpayers can manage or view their tax information. For example, Lagos State provides an eTax system for taxpayers.

What if the tax was deducted by your employer?

This is where PAYE comes in.

Your employer is required to remit PAYE deducted from your emoluments to the relevant tax authority not later than the 10th day of the month following the deduction. Employers must also file an annual return showing, for each employee, gross emoluments, deductions, net emoluments and tax deducted.

So if your payslips show that PAYE was deducted, you can ask your employer for the relevant tax information and reconcile it with your records. If there is a discrepancy, you can take the matter to the relevant tax authority for clarification.

What about tax you paid yourself?

If you made a direct personal income tax payment, keep the assessment, payment evidence and any official acknowledgement or receipt issued by the relevant tax authority. Your records should allow you to establish what was assessed, what you paid and which tax period the payment relates to.

This is particularly important because the law places record keeping obligations on taxpayers. Relevant books and records must generally be retained for at least six years after the year of assessment in which the transaction occurred.

If your payment cannot be confirmed

Do not simply pay the same tax again because a record cannot immediately be found.

First, reconcile the amount, date, tax period, Tax ID and payment reference. If the tax was deducted by another person, request clarification from the person responsible for the deduction. If the issue remains unresolved, contact the relevant tax authority and provide your supporting documents.

The important question is not only “Was tax deducted?” but “Can I establish that the tax was properly accounted for?”

That distinction can save you from discovering a tax problem much later.