The Lagos State Government has responded to claims by TikTok influencer Habeeb Hamzat, popularly known as Peller, regarding a N36 million tax demand allegedly issued by the Lagos State Internal Revenue Service (LIRS).

The Special Adviser to the Governor on Tax and Revenue, Abdulkabir Ogungbo, emphasized that the LIRS is empowered to make informed tax assessments on behalf of the state.

His remarks followed a viral video in which the 20-year-old content creator expressed frustration over what he described as an excessive tax bill. During a livestream with singer Peruzzi, Peller disclosed that the government demanded N36 million in personal income tax from him.

“The task force said I should pay N36m 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 N36m? What does that even mean? Why will the government take money from me when it has never given me anything, not even TikTok support, let alone help from a task force member?” he said emotionally.

In an interview on Tuesday, Ogungbo noted that he would review the specific details of the matter before commenting further. However, he stressed the legal obligation of all legitimate income earners in the state to pay taxes.

“I need to take a look at this particular context in question. But generally, the LIRS is an autonomous body responsible for evaluating and making informed tax decisions. We may need to consult with them to get clarity on this specific case,” he said.

Ogungbo further referred to Section 24 of the Nigerian Constitution, which mandates individuals to honestly declare their income and pay applicable taxes.

When asked about taxation for digital content creators, Ogungbo pointed out that there are ongoing reforms addressing virtual earnings and digital transactions.

“The law provides for personal income tax. This means that if you earn from any legitimate activity—whether physical or virtual—you are required to pay tax. So, regardless of your operating space, you must remit taxes to the LIRS,” he explained.

He added that an individual’s tax obligation is linked to their place of residence.

“If you reside in Lagos and operate online, we assume you're using the state’s infrastructure. Unless you can prove that you already pay taxes in another jurisdiction—say, outside the country—you are required to pay your taxes here. If your income is generated online but you live in Lagos and intend to transact with the state, then your tax obligations lie with the state.”

He concluded by noting that the LIRS operates independently and efficiently, and promised to follow up on the matter.

As of the time of reporting, the LIRS had yet to officially respond to Peller’s claims. Attempts to reach the agency’s Head of Corporate Communications, Monsurat Amasa, for comment were unsuccessful.