by Christiana Gokyo, Jos
Plateau State Internal Revenue Service (PSIRS) says, it has set aside the sum of N65 billion, from its Internal Generated Revenue, for the year 2026 – with a focus on bringing individuals outside the tax net into it, rather than increasing taxes for existing taxpayers.
Chairman of PSIRS, Dr Jim Pam Wayas, while briefing Journalists on Monday, at the PSIRS Conference Hall Jos, explained that, the new tax aims to reduce the number of taxes.
He stressed that, “The State has an MOU with local governments for a Single Demand Notice, though implementation is challenging. The new Tax and Davies Act for the State aims to consolidate taxes for sub-nationals and local governments.”
According to him, “Daily ticketing (Tricycle Riders) – this has been a challenge, with non-state actors previously collecting fees. The state is working to bring this into the tax net through a single ‘interstate policy and stickers,’ but jurisdictional issues between state and local governments persist.”
The Chairman further explained that, “The aim is to have a single consultant to manage this collection. On Tax Defaulters, he said, “The administration’s approach is not to punish those already in the tax net but to bring others in.
“There are established legal procedures for dealing with defaulters, including Demand Notices and the option of Alternative Dispute Resolution (ADR) to settle liabilities outside of lengthy court processes,” he stated.
Dr. Wayas pointed out that, “Positive Revenue Growth Trajectory, in the state, particularly the Plateau State Internal Revenue Service, has demonstrated significant improvement in revenue collection over the past few years, exceeding targets and showing a consistent upward trend.
“Tax Reforms Aimed at Relief” – the recently-introduced tax reforms are intended to provide financial relief to taxpayers through increased allowances and higher tax-free thresholds, rather than imposing additional burdens,” he explained.
According to the PSIRS chairman, their Focus on Expanding Tax Base is the primary strategy for future revenue growth (especially for 2026) – to bring individuals and entities currently outside the tax net into compliance, rather than increasing the tax burden on existing taxpayers.
He disclosed that, “Revenue collection from mining remains a significant challenge due to federal jurisdiction, and efforts are ongoing to improve tracking and collection from this sector. Similarly, managing multiple taxation and daily ticketing collection requires ongoing efforts to streamline processes and resolve jurisdictional disputes.
While stating that, the PSIRS is committed to operational efficiency through institutionalization and automation, eliminating cash collections and reducing leakages, he also noted that, the administration advocates for Alternative Dispute Resolution as a more efficient and less burdensome method for resolving tax liabilities, compared to protracted court battles.
According to him, there is the need for Constitutional Review to address issues like multiple taxation and jurisdictional overlaps, which may ultimately require constitutional amendments to achieve a more unified and effective tax system.
He noted that, “Four tax-informed Acts have been introduced: two for establishment and two for tax administration and the tax itself. These will become effective in 2026.”
Dr. Wayas disclosed that, “The Revenue Generation Performance, in 2022-2025 – the overall State Revenue – shows a positive growth trajectory, exceeding targets in recent years, particularly in 2025, where the state hit the N40 billion mark for the first time.
“The PSIRS Performance has significantly improved, reaching 94 percent of its budget in 2025, the highest since its creation.
“Ministries, Departments, and Agencies (MDAs) performance has been more varied, which MDAs achieved 100 percent of their budget, in 2023 (the year the current administration came on board); there was a decline in 2024 (77%) and 2025 (70%).
The chairman added that, “Key benefits include increased grant relief allowance (capped at 500) and a higher threshold for zero-rated income (800,000, compared to 300,000).
“Capital Gains Tax has been reformed to align with income tax rates, potentially leading to zero-tax for those in the zero-rate bracket.”