The Nigeria Revenue Service, the federal tax authority. It replaced the Federal Inland Revenue Service (FIRS) on 1 January 2026, under the Nigeria Revenue Service (Establishment) Act 2025, which repealed the FIRS’s own Act. Older documents, receipts and websites still say FIRS; they mean the same body.
It collects federal taxes: companies income tax, VAT, and the personal income tax of a few specific groups such as the armed forces and non-residents.
Your salary is not one of them. A Lagos resident’s PAYE goes to the LIRS, the Lagos State Internal Revenue Service.