The Lagos State Government has responded to viral claims by TikTok influencer, Habeeb Hamzat, popularly known as Peller, who alleged that the state slammed him with a ₦36 million tax bill.
Peller, a 20-year-old content creator and online streamer, made headlines last week after revealing during a livestream with singer Tobechukwu Okoh (Peruzzi) that he was asked to pay ₦36m as personal income tax by officials of the Lagos State Internal Revenue Service (LIRS).
According to him, the demand was excessive, considering that he only gained prominence on TikTok last year.
“The task force said I should pay ₦36m in tax. I swear to Almighty Allah, I don’t have anything. I only came into the limelight last year. Are you, Peruzzi, even paying tax, and how much is it? Why should I pay ₦36m? What does that even mean? Why will the government take money from me when it has never given me anything, not even TikTok support?” Peller lamented.
The disclosure stirred discussions around taxation for content creators, especially as digital influencers and online streamers are becoming increasingly prominent in Nigeria’s entertainment and media space.Reacting to the controversy, the Special Adviser to the Governor on Tax and Revenue, Abdulkabir Ogungbo, said while Peller’s case would be looked into, taxation remains a constitutional duty for every legitimate earner in the state.
He explained that the LIRS is an autonomous body mandated to assess and make best judgments on taxation matters on behalf of the government.
Ogungbo stated:
“I need to take a look at this particular context in question. But generally, the LIRS is an autonomous body saddled with the responsibility of assessing and giving the best judgment on behalf of the government. Section 24 of the Nigerian Constitution stipulates that when you earn your living and income legitimately, you are meant to declare that honestly to the authorities. So the context around the size, the quantum and what have you, needs to be properly investigated and we can revert.”
Taxation of Content Creators and Digital Assets
On whether online content creators like TikTok influencers fall under taxable categories, Ogungbo stressed that personal income tax applies to all legitimate earnings, whether physical or virtual.
He noted that reforms have been introduced to guide the taxation of digital assets and virtual transactions, ensuring that those who profit from online platforms also contribute to state revenue.
“Naturally, the law allows for personal income tax, meaning that when you earn a living or earn anything from what you do legitimately, you are supposed to pay tax. From that context, irrespective of the location, either virtually or physically, you’re meant to remit your tax to the approved authority, which is the LIRS,” he explained.
He further clarified that residency plays a critical role in taxation, noting that individuals who live in Lagos and earn income online are expected to remit tax within the state unless they can prove they already pay taxes in another jurisdiction.
“When you stay here, we assume that your infrastructure usage and otherwise, you earn it. You can be here and be having online business, so for that reason, if you earn honestly here, and there is no proof that you pay the same tax to another jurisdiction, for instance, maybe you’re based outside the country, you have to prove to the authority here that you were paying to the other state or other national. But if your income, which you earn here virtually or online and you stay here, and you want to do something with the Lagos State Government, then you’re bound to remit your tax here,” Ogungbo said.
While the Lagos Government acknowledged the viral claims, Ogungbo emphasized that he could not confirm the details of Peller’s ₦36m tax bill until the LIRS provided official clarification.
“I do not have this particular case on my table for me to determine. Because we have a body (the LIRS) that is autonomous and that is very efficient in what they do. So let me investigate and revert to you,” he added.
As of press time, the LIRS has not issued an official response to Peller’s criticisms. Efforts to reach the agency’s Head of Corporate Communications, Monsurat Amasa, were unsuccessful as calls and messages placed on Monday and Tuesday were not returned.Nigeria has, in recent years, intensified efforts to expand its tax net, especially targeting the fast-growing digital economy. With platforms like TikTok, YouTube, Instagram, and Facebook enabling individuals to earn significant income through content creation, endorsements, advertising, and live streaming, state governments have begun enforcing stricter compliance with personal income tax laws.
The Federal Government has also introduced measures to tax digital service providers such as Google, Meta, and Netflix under the Finance Act, signaling a broader focus on harnessing revenue from the digital sector.
