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As Yobe State moves towards meeting the needs of a mega city, YIRS continues to position itself as the major funding arm of the state government by putting in place structures that will ensure collection of the proper amount of tax revenue at the least cost.

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Revenue Code Details

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# Admin Code Economic Code Revenue Code Description Rate (₦)
1 022000800100 12010101 010001 PAYE Fed Estab - (Based on Section 81 PITA 1993 as amended) ₦0.00
2 022000800100 12010101 010002 PAYE State Govt - (Based on Section 81 PITA 1993 as amended) ₦0.00
3 022000800100 12010101 010003 PAYE LGAs - (Based on Section 81 PITA 1993 as amended) ₦0.00
4 022000800100 12010101 010004 PAYE Private Org Sector - (Based on Section 81 PITA 1993 as amended) ₦0.00
5 022000800100 12010101 010005 PAYE Informal Sector - (Based on Section 81 PITA 1993 as amended) ₦0.00
6 022000800100 12010102 010006 Mix Income -(Based on PITA 1993 as amended) ₦0.00
7 022000800100 12010102 010328 Adult Wears Boutique- TRADING (3% of Turnover) ₦
8 022000800100 12010102 010329 Agro Chemicals Sales -TRADING (3% of Turnover) ₦
9 022000800100 12010102 010344 Aluminium Doors & Window -MANUFACTURING (4% of Turnover) ₦
10 022000800100 12010102 010015 Auctioneers/Estate Agents (Presumptive) - Max ₦75,000.00
11 022000800100 12010102 010017 Bakeries with Confectionaries (Presumptive) - Max ₦50,000.00
12 022000800100 12010102 010019 Bakeries with Electric Oven (Presumptive) - Max ₦25,000.00
13 022000800100 12010102 010021 Bakeries with Mud Oven (Presumptive) - Max ₦40,000.00
14 022000800100 12010102 010354 Barbers -SERVICE (2% of Turnover) ₦
15 022000800100 12010102 010025 Barbin Saloon (Presumptive) - Max ₦20,000.00
16 022000800100 12010102 010027 Bench Mills (Presumptive) - Max ₦25,000.00
17 022000800100 12010102 010029 Bicycle Repairs (Presumptive) - Max ₦5,000.00
18 022000800100 12010102 010031 Blacksmith (Presumptive) - Max ₦20,000.00
19 022000800100 12010102 010033 Block Making Industries (Presumptive) - Max ₦50,000.00
20 022000800100 12010102 010035 Block Making Industries with Big Electric Machine (Presumptive) - Max ₦125,000.00
21 022000800100 12010102 010330 Bookshop/Stationary Stores -TRADING (3% of Turnover) ₦
22 022000800100 12010102 010041 Building Materials (Presumptive) - Max ₦50,000.00
23 022000800100 12010102 010331 Buildings Materials & Dealers -TRADING (3% of Turnover) ₦
24 022000800100 12010102 010045 Bureau-De-Change (Presumptive) - Max ₦100,000.00
25 022000800100 12010102 010047 Business Centres (Presumptive) - Max ₦50,000.00
26 022000800100 12010102 010332 Butchers -TRADING (3% of Turnover) ₦
27 022000800100 12010102 010051 Carbinet Makers (Presumptive) - Max ₦50,000.00
28 022000800100 12010102 010053 Car Wash (Presumptive) - Max ₦20,000.00
29 022000800100 12010102 010055 Car (Fancy) Parts (Presumptive) - Max ₦40,000.00
30 022000800100 12010102 010057 Carpenters (Presumptive) - Max ₦50,000.00
31 022000800100 12010102 010059 Casino Operators (Presumptive) - Max ₦150,000.00
32 022000800100 12010102 010333 Cement Dealers/Sellers -TRADING (3% of Turnover) ₦
33 022000800100 12010102 010334 Children Wear -TRADING (3% of Turnover) ₦
34 022000800100 12010102 010065 Clergy/Pastoring (Presumptive) - Max ₦100,000.00
35 022000800100 12010102 010067 Clock and Watch Repairs (Presumptive) - Max ₦3,000.00
36 022000800100 12010102 010335 Clock and Watch Sellers -TRADING (3% of Turnover) ₦
37 022000800100 12010102 010071 Commercial Lorry/Bus Owners Owners (Per Lorry/Bus) (Presumptive) - Max ₦50,000.00
38 022000800100 12010102 010073 Cooking Gas/Airconditioner Sellers (Presumptive) - Max ₦30,000.00
39 022000800100 12010102 010075 Culvert/Well Makers (Presumptive) - Max ₦37,500.00
40 022000800100 12010102 010077 Curtain & Interior Decoration (Presumptive) - Max ₦50,000.00
41 022000800100 12010102 010079 Cyber Cafe Operator (Presumptive) - Max ₦30,000.00
42 022000800100 12010102 010081 Dealers in Matress/Foams (Presumptive) - Max ₦50,000.00
43 022000800100 12010102 010083 Doors (Presumptive) - Max ₦70,000.00
44 022000800100 12010102 010085 Drama Group (Presumptive) - Max ₦75,000.00
45 022000800100 12010102 010087 Dry Cleaners (Presumptive) - Max ₦75,000.00
46 022000800100 12010102 010089 Electrical Parts & Fittings (Presumptive) - Max ₦75,000.00
47 022000800100 12010102 010091 Electricians (Presumptive) - Max ₦50,000.00
48 022000800100 12010102 010093 Enterprenuers (Presumptive) - Max ₦50,000.00
49 022000800100 12010102 010095 Furniture Makers (Presumptive) - Max ₦50,000.00
50 022000800100 12010102 010097 Gbagi Cloth Sellers with Shops (Presumptive) - Max ₦70,000.00
51 022000800100 12010102 010099 General Contractors (Presumptive) - Max ₦100,000.00
52 022000800100 12010102 010101 General Merchants Distributors (Presumptive) - Max ₦75,000.00
53 022000800100 12010102 010103 Gift Shop (Presumptive) - Max ₦40,000.00
54 022000800100 12010102 010105 Goldsmith/Blacksmith (Presumptive) - Max ₦15,000.00
55 022000800100 12010102 010107 Graphic Art & Designers (Presumptive) - Max ₦15,000.00
56 022000800100 12010102 010109 Graphic Arts & Studio (Presumptive) - Max ₦25,000.00
57 022000800100 12010102 010111 Grinding Mills (Presumptive) - Max ₦70,000.00
58 022000800100 12010102 010113 Guest Houses (Presumptive) - Max ₦60,000.00
59 022000800100 12010102 010115 Hair Dressers (Presumptive) - Max ₦5,000.00
60 022000800100 12010102 010117 Hair Dressing Saloon (Presumptive) - Max ₦30,000.00
61 022000800100 12010102 010119 Horticuture/Flories (Presumptive) - Max ₦10,000.00
62 022000800100 12010102 010121 Hotel Propritors with Lodgings (Presumptive) - Max ₦75,000.00
63 022000800100 12010102 010123 Iron Benders (Presumptive) - Max ₦30,000.00
64 022000800100 12010102 010125 Jeweler Seller (Presumptive) - Max ₦50,000.00
65 022000800100 12010102 010127 Land Lords - Residencial (Per Room) (Presumptive) - Max ₦75,000.00
66 022000800100 12010102 010129 Land Speculators (Presumptive) - Max ₦50,000.00
67 022000800100 12010102 010131 Land Loards - Face - Face (Presumptive) - Max ₦50,000.00
68 022000800100 12010102 010133 Laundries (Dry Cleaners) (Presumptive) - Max ₦50,000.00
69 022000800100 12010102 010135 Leather Carpets (Linoleum) (Presumptive) - Max ₦10,000.00
70 022000800100 12010102 010137 Letter-writers (Presumptive) - Max ₦90,000.00
71 022000800100 12010102 010139 Licensed Mechanics (Presumptive) - Max ₦90,000.00
72 022000800100 12010102 010141 Manufactures Coolers, Aluminium (Presumptive) Max ₦75,000.00
73 022000800100 12010102 010145 Maternitry Privete Proprietors (Presumptive) - Max ₦75,000.00
74 022000800100 12010102 010147 Meat Sellers (Presumptive) - Max ₦20,000.00
75 022000800100 12010102 010149 Mechanized Farms (Presumptive) - Max ₦75,000.00
76 022000800100 12010102 010151 Medicine Store Patent (Presumptive) - Max ₦50,000.00
77 022000800100 12010102 010153 Mobile Phone Commercial Calls (Presumptive) - Max ₦25,000.00
78 022000800100 12010102 010155 Mobile Phone Distributors (Presumptive) - Max ₦200,000.00
79 022000800100 12010102 010157 Mobile Phione Dealers (Presumptive) - Max ₦150,000.00
80 022000800100 12010102 010158 Mobile Phione Dealers (Presumptive) - Max ₦75,000.00
81 022000800100 12010102 010159 Money Lenders (Presumptive) - Max ₦100,000.00
82 022000800100 12010102 010161 Motor Cycle Mechanics (Presumptive) - Max ₦20,000.00
83 022000800100 12010102 010163 Motor Mechanics, Panel Beaters and Spares (Presumptive) - Max ₦40,000.00
84 022000800100 12010102 010165 Motor Spare Parts Dealers (New Parts) (Presumptive) - Max ₦100,000.00
85 022000800100 12010102 010167 Motor Spare Parts Dealers (Old Parts) (Presumptive) - Max ₦60,000.00
86 022000800100 12010102 010169 Motor Vehicle Mechanic (Presumptive) - Max ₦50,000.00
87 022000800100 12010102 010171 Motor/Cooking Gas Refil (Presumptive) - Max ₦50,000.00
88 022000800100 12010102 010173 Musicians (Presumptive) - Max ₦50,000.00
89 022000800100 12010102 010175 Nursery School Proprietors (Presumptive) - Max ₦200,000.00
90 022000800100 12010102 010177 Opticians (Presumptive) - Max ₦30,000.00
91 022000800100 12010102 010179 Painters and Decorators (Presumptive) - Max ₦30,000.00
92 022000800100 12010102 010181 Paint Dealers (Presumptive) - Max ₦50,000.00
93 022000800100 12010102 010183 Ground Nut Oil Dealers (Presumptive) - Max ₦150,000.00
94 022000800100 12010102 010185 Palm Oil Dealers (Presumptive) - Max ₦75,000.00
95 022000800100 12010102 010187 Panel Beaters/Sprayer Works (Presumptive) - Max ₦75,000.00
96 022000800100 12010102 010189 Patent Medicine Seller (Presumptive) - Max ₦50,000.00
97 022000800100 12010102 010191 Petroleum Dealers (Presumptive) - Max ₦250,000.00
98 022000800100 12010102 010193 Petroleum Products (Presumptive) - Max ₦75,000.00
99 022000800100 12010102 010195 Phamaceutical Chemist (Presumptive) - Max ₦75,000.00
100 022000800100 12010102 010197 Photo Color Labrotories (Presumptive) - Max ₦50,000.00
101 022000800100 12010102 010199 Photographers (Presumptive) - Max ₦40,000.00
102 022000800100 12010102 010201 Photographers/Photo Developers (Presumptive) - Max ₦40,000.00
103 022000800100 12010102 010203 Photographic Materials Shops (Presumptive) - Max ₦40,000.00
104 022000800100 12010102 010205 Plank Sellers (Presumptive) - Max ₦75,000.00
105 022000800100 12010102 010207 Plastic Rubbers (Presumptive) - Max ₦75,000.00
106 022000800100 12010102 010209 Plumbers (Presumptive) - Max ₦75,000.00
107 022000800100 12010102 010211 Plumbing Materials Only (Presumptive) - Max ₦87,000.00
108 022000800100 12010102 010213 Pool Agents (Presumptive) - Max ₦50,000.00
109 022000800100 12010102 010215 Pool Promoters (Presumptive) - Max ₦150,000.00
110 022000800100 12010102 010217 Poultry Farmers (Presumptive) - Max ₦50,000.00
111 022000800100 12010102 010219 Poultry Feeds Dealers (Presumptive) - Max ₦75,000.00
112 022000800100 12010102 010221 Poultry Feeds (Presumptive) - Max ₦50,000.00
113 022000800100 12010102 010223 Poultry/Piggery (Presumptive) - Max ₦60,000.00
114 022000800100 12010102 010225 Printer Morden Press (Presumptive) - Max ₦150,000.00
115 022000800100 12010102 010227 Printer (With Press) (Presumptive) - Max ₦75,000.00
116 022000800100 12010102 010229 Printer (Without Press) (Presumptive) - Max ₦50,000.00
117 022000800100 12010102 010231 Printers (Presumptive) - Max ₦10,000.00
118 022000800100 12010102 010233 Produce Buyers (Presumptive) - Max ₦50,000.00
119 022000800100 12010102 010235 Provision Store and Mini Supermarket (Presumptive) - Max ₦150,000.00
120 022000800100 12010102 010237 Provision Store (Presumptive) - Max ₦50,000.00
121 022000800100 12010102 010239 Pure Water Producers (Presumptive) - Max ₦70,000.00
122 022000800100 12010102 010241 Raw Feeds Sellers (Presumptive) - Max ₦50,000.00
123 022000800100 12010102 010243 Recreational Centre (Presumptive) - Max ₦75,000.00
124 022000800100 12010102 010245 Refuse Collection (Presumptive) - Max ₦50,000.00
125 022000800100 12010102 010247 Rentals (Presumptive) - Max ₦30,000.00
126 022000800100 12010102 010249 Restaurants (Presumptive) - Max ₦60,000.00
127 022000800100 12010102 010251 Restaurants (Buka) (Presumptive) - Max ₦37,500.00
128 022000800100 12010102 010253 Rewires Battery Chargers (Presumptive) - Max ₦30,000.00
129 022000800100 12010102 010255 Rubber Dealers (Presumptive) - Max ₦60,000.00
130 022000800100 12010102 010257 Rugs & Carpets (Presumptive) - Max ₦60,000.00
131 022000800100 12010102 010259 Sawmills Proprietors (Presumptive) - Max ₦30,000.00
132 022000800100 12010102 010261 Seames nass/ Fashion Design (Presumptive) - Max ₦50,000.00
133 022000800100 12010102 010263 Sewing Machine Dealers (Presumptive) - Max ₦75,000.00
134 022000800100 12010102 010265 Shoe Makers and Coblers (Presumptive) - Max ₦37,500.00
135 022000800100 12010102 010267 Spareparts Dealers (Motor Cycle) (Presumptive) - Max ₦50,000.00
136 022000800100 12010102 010269 Spareparts Dealers (Motor Vehicle) (Presumptive) - Max ₦50,000.00
137 022000800100 12010102 010271 Spareparts Dealers (Bicycle) (Presumptive) - Max ₦50,000.00
138 022000800100 12010102 010273 Super Markets (Presumptive) - Max ₦150,000.00
139 022000800100 12010102 010275 Tailors (Presumptive) - Max ₦20,000.00
140 022000800100 12010102 010277 Taxi Motor Drivers (Presumptive) - Max ₦40,000.00
141 022000800100 12010102 010279 Taxi Owners Club (per Taxi) (Presumptive) - Max ₦40,000.00
142 022000800100 12010102 010281 Thrift Collectors (Presumptive) - Max ₦40,000.00
143 022000800100 12010102 010283 Timber Contractors (Presumptive) - max ₦30,000.00
144 022000800100 12010102 010285 Timber Dealers (Presumptive) - Max ₦100,000.00
145 022000800100 12010102 010287 Transportation (Presumptive) - Max ₦75,000.00
146 022000800100 12010102 010289 Travel Agency (Presumptive) - Max ₦100,000.00
147 022000800100 12010102 010291 Typing Stump (Excluding Business Centres) (Presumptive) - Max ₦40,000.00
148 022000800100 12010102 010293 Tyre Dealers (New) (Presumptive) - Max ₦75,000.00
149 022000800100 12010102 010295 Tyre Dealer (Tokumbo) (Presumptive) - Max ₦40,000.00
150 022000800100 12010102 010297 Video Clubs (Presumptive) - Max ₦50,000.00
151 022000800100 12010102 010299 Vulcanizer (Presumptive) - Max ₦10,000.00
152 022000800100 12010102 010301 Welder (Presumptive) - Max ₦10,000.00
153 022000800100 12010102 010303 Wine and beer License Operators (Presumptive) - Max ₦80,000.00
154 022000800100 12010102 010305 Yoghurt Sellers (Presumptive) - Max ₦50,000.00
155 022000800100 12010102 010318 metal Scrap Dealers (Presumptive) Max ₦20,000.00
156 022000800100 12010102 010319 Plastic Scrap Dealers (Presumptive) Max ₦10,000.00
157 022000800100 12010102 010320 Waste Papers/Cartons Dealers(Presumtive) Max ₦5,000.00
158 022000800100 12010102 010321 Trailer Load of Metal Scrap (Presumtive) Max ₦20,000.00
159 022000800100 12010102 010323 Trailer load of Waste Papers/Cartons (Presumtive) Max ₦10,000.00
160 022000800100 12010102 010328 Trucks/Motor Body Makers (Presumtive) Max ₦200,000.00
161 022000800100 12010102 010330 Rice Mill Processing Plant (Presumtive) Max ₦50,000.00
162 022000800100 12010102 010332 capital Gain Tax (10% of the profit Sum) ₦0.00
163 022000800100 12010304 010307 Stamp Duty on Contract (1% of a Contract Sum) ₦0.00
164 022000800100 12010304 010308 Stamp Duty on Documents (1% of a Contract Sum) ₦0.00
165 022000800100 12010311 010309 Witholding Tax on Contract (5% of Contract Sum) ₦0.00
166 022000800100 12010311 010310 Witholding Tax on Bank Interest (5% of the Interest) ₦0.00
167 022000800100 12010311 010311 Witholding Tax on Dividend (10% of the Dividend) ₦0.00
168 022000800100 12010311 010312 Witholding Tax on Rent (10% of the Rent) ₦0.00
169 022000800100 12010311 010313 Witholding Tax on Professional Fees (10% of the Fees) ₦0.00
170 022000800100 12010311 010314 Consumption Tax (From Hotels,Restaurants,Shopping Malls & Event Centres: @ 5% of consumed services) ₦0.00
171 022000800100 12010311 010315 Entertainment Levy (From Viewing Centres,Cinema film houses,Photo studios,Film production,Internet services providers,Pay TVs & CD plates pertaining to entertaiments: @ 5% of consumed service) ₦0.00
172 022000800100 12010312 010316 Property Tax (10% of the value) ₦0.00
173 022000800100 12010102 010317 Other Direct Tax (Based on PITA 1993 as amended) ₦0.00
174 022000800100 12020133 020038 Drivers' License (5 years validity) (Determined by Joint Tax Board) ₦0.00
175 022000800100 12020133 020001 Drivers' License (3 years validity) (Determined by Joint Tax Board) ₦0.00
176 022000800100 12020133 020004 Drivers' License (5 years validity Trycle/Motorcyle) (Determined by Joint Tax Board) ₦0.00
177 022000800100 12020133 020007 Drivers' License (3 years validity Trycle/Motorcyle) (Determined by Joint Tax Board) ₦0.00
178 022000800100 12020133 020084 Driver Theory Test (DTT) ₦2,200.00
179 022000800100 12020132 020044 Lorry Registration (side Badge) (Determined by Joint Tax Board) ₦0.00
180 022000800100 12020132 020008 Taxi Registration (side Badge) (Determined by Joint Tax Board) ₦0.00
181 022000800100 12020132 020012 Bus Registration (side Badge) (Determined by Joint Tax Board) ₦0.00
182 022000800100 12020133 020045 Conductor's Badge (Determined by Joint Tax Board) ₦0.00
183 022000800100 12020133 020046 Driving Test (Determined by Joint Tax Board) ₦0.00
184 022000800100 12020133 020047 Driver's Badge (Determined by Joint Tax Board) ₦0.00
185 022000800100 12020133 020048 Learner's Permit (Determined by Joint Tax Board) ₦0.00
186 022000800100 12020132 020049 Taxi Registration (kabu kabu) ₦3,000.00
187 022000800100 12020132 020017 Tricycle/Motorcycle Registration (Determined by Joint Tax Board) ₦0.00
188 022000800100 12020137 020050 Car Hire Service Permit (Determined by Joint Tax Board) ₦0.00
189 022000800100 12020132 020051 Vehicle Registration 3.00cc and above (Determined by Joint Tax Board) ₦0.00
190 022000800100 12020132 020018 Vehicle Registration below 3.00cc (Determined by Joint Tax Board) ₦0.00
191 022000800100 12020132 020019 Government Official plate Number (Determined by Joint Tax Board) ₦0.00
192 022000800100 12020132 020020 Government Fancy Plate Number (Determined by Joint Tax Board) ₦0.00
193 022000800100 12020132 020021 Motor Dealers Plate Number (Determined by Joint Tax Board) ₦0.00
194 022000800100 12020132 020024 Private Fancy Plate Number (Determined by Joint Tax Board) ₦0.00
195 022000800100 12020132 020029 Out of Series Plate Number (Determined by Joint Tax Board) ₦0.00
196 022000800100 12020132 020054 Articulated Vehicle Plate Number (Determined by Joint Tax Board) ₦0.00
197 022000800100 12020132 020072 Registration Booklet (Determined by Joint Tax Board) ₦0.00
198 022000800100 12020132 020052 Vehicle Plate Number (Standard) (Determined by Joint Tax Board) ₦0.00
199 022000800100 12020132 020055 Tricycle/Motorcycle Plate Number (Determined by Joint Tax Board) ₦0.00
200 022000800100 12020132 020059 Replacement of Plate Number (at cost) ₦0.00
201 022000800100 12020132 020060 Articulated Vehicle License (Determined by Joint Tax Board) ₦0.00
202 022000800100 12020132 020061 Lorry and Tipper License (Determined by Joint Tax Board) ₦0.00
203 022000800100 12020132 020062 Tractors and Bulldozers License (Determined by Joint Tax Board) ₦0.00
204 022000800100 12020132 020063 Jeep License (Determined by Joint Tax Board) ₦0.00
205 022000800100 12020132 020064 Buses License (Determined by Joint Tax Board) ₦0.00
206 022000800100 12020132 020065 Saloon License (Determined by Joint Tax Board) ₦0.00
207 022000800100 12020132 020066 Tricycle/Commercial Motorcycle License (Determined by Joint Tax Board) ₦0.00
208 022000800100 12020132 020067 Private Motorcycle License (Determined by Joint Tax Board) ₦0.00
209 022000800100 12020445 030377 Change of Ownership Vehicles Fees (Determined by Joint Tax Board) ₦0.00
210 022000800100 12020445 030004 Change of Ownership Tricycle and Motorcycle fees (Determined by Joint Tax Board) ₦0.00
211 022000800100 12020132 020076 Proof of Ownership Certificate (Determined by Joint Tax Board) ₦0.00
212 022000800100 12020448 030402 Development Levies (Tourism-2% of hotel room rate) ₦0.00
213 022000800100 12020448 030887 Social Serv & Econ Dev Levy: Category 'A' (If monthly = N5,000/month) - Per Annum ₦50,000.00
214 022000800100 12020448 030888 Social Serv & Econ Dev Levy: Category 'B' (If monthly = N3,000/month) - Per Annum ₦30,000.00
215 022000800100 12020448 030889 Social Serv & Econ Dev Levy: Category 'C' (If monthly = N2,000/month) - Per Annum ₦20,000.00
216 022000800100 12020501 040009 Loss of Gate Pass ₦500.00
217 022000800100 12020604 050010 Sales of Stores/ Scraps/ Unservisable Items (As determined by valuers) ₦0.00
218 022000800100 12020610 050070 Proceeds From Sales of Goods by Public Auction (As determined by auction) ₦0.00
219 022000800100 12020611 050071 Proceeds From Sales of Govt. Vehicles (As determined by valuers) ₦0.00
220 022000800100 12020614 050075 Sales of Government Buildings (As determined by valuers) ₦0.00
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