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List of DLCs as at 26 April, 2018
S/N State workstation Physical location
1 Abia Aba Aba South Local Government town hall, off Aba Owerri rd. Aba. Abia State.
2 Abia Umuahia BIR UMUAHIA NORTH
3 Abia Osisioma BIR office, Osifioma, Aba
4 Adamawa Jimeta BIR HQ, AHMADU BELLO WAY, JIMETA,YOLA. 
5 Adamawa Numan BIR Office,No1 Hospital road,opposite LCCN workshop, Numan, Adamawa state.
6 Adamawa Mubi Garden city BIR Ofice Mubi, Adamawa State
7 Akwa Ibom Eket FRSC Licence Center Eket, Akwa Ibom State
8 Akwa Ibom Oron BIR Office Oron LGA A/Ibom State
9 Akwa Ibom Ikot - Ekpene Board of Internal Revenue Office, Abak Road, Ikot ekpene, Akwa Ibom State
10 Akwa Ibom Uyo BIR Office State Seccretariat, Uyo.
11 Anambra Aguata AGUATA UNIT COMMAND
12 Anambra Awka AWKA, LGA AWKA SOUTH
13 Anambra Nnewi N0. 4, IKEMBA DRIVE, OFF EME-COURT ROAD, NNEWI, ANAMBRA STATE.
14 Anambra Onitsha ENUGU ROAD, GRA ONITSHA
15 Bauchi Azare BIR Office, Azare
16 Bauchi Bauchi BIR Office(HQ), Bauchi.
17 Bauchi Misau BIR Office, Misau.
18 Bayelsa Yenagoa YENAGOA, DLC, SECRETARIAT, ANNEX II, FRSC ROAD, YENAGOA BAYELSA STATE
19 Benue Gboko BIR Zonal Office, Makir Zakpe rd, opposite High Court I Gboko
20 Benue Katsina-Ala BIR Zonal Office, along Katsina -Ala rd, Katsina-Ala
21 Benue Makurdi BIR Corporate Hq, PLOT 121, GBOKO ROAD, MAKURDI.
22 Benue Otukpo BIR Zonal Office, beside post office, Makurdi rd Otukpo.
23 Borno MMC BIR OFFICE, OPPOSITE RAMAT POLYTECHNIC, MAIDUGURI
24 Borno Bolori VIO Office Baga Road Bolori, Maiduguri, Borno State
25 Cross River Calabar internal Revenue building, New Secretariat Calabar Cross River
26 Cross River Ikom BIR OFFICE, BY CRBC STATION ALONG OKIM OSABO ROAD,  IKOM, CROSS RIVER STATE
27 Cross River Ogoja LGA Secretariat, Ogoja
28 Delta Agbor Motor licencing office, Warri road, before college junction, Agbor, Delta state.
29 Delta Asaba BIR Office, Gallant Chichi Drive Opp. Stadium, Asaba
30 Delta Obiaruku  
31 Delta Oghara SAPELE/BENIN EXPRESSWAY BESIDE GARRI MARKET, MOSOGAR, DELTA STATE
32 Delta OGWASHI-UKU ANIOCHA SOUTH LOCAL GOVT SECRETARIAL OGWASHI-UKU
33 Delta Orerokpe BOARD OF INTERNAL REVENUE OFFICE BESIDE OKPE COUNCIL HEADQUARTERS, OREROKPE, DELTA STATE
34 Delta Patani BIR Office patani Delta State
35 Delta Sapele SAPELE LOCAL GOVERNMENT SECRETARIAT, YORUBA ROAD SAPELE, DELTA STATE
36 Delta Ughelli BIR Office, No 11 Emofivwi Street, behind Zenith Bank Plc, Ughelli, Delta state.
37 Delta Warri TAX OFFICE BETWEEN WELLIGHTON HOTEL AND PTI CONFERENCE CENTRE
EFFURUN, DELTA STATE
38 Delta  Koko  WARRI NORTH LOCAL GOVERNMENT COUNCIL SECRETARIAT KOKO, DELTA STATE
39 Delta  Oleh  BIR office,Isoko south Local Govt Council, Asaba - Ughelli road, Oleh, Delta state.
40 Delta Asaba II Delta State Internal Revenue Service Premises , Mariam Babangida way Asaba Delta State
41 Delta Warri PTD PTD Unit office, Niger Effurun, Warri, Delta state.
42 Ebonyi Abakaliki Min. of Finance, No. 1, Town Planning Road, Abakaliki
43 Ebonyi Afikpo BIR office, Afikpo North Local Govt Area, Afikpo, Ebonyi state.
44 Ebonyi Ishielu BIR Office, Ishielu
45 Edo Auchi ETSAKO WEST AREA COUNCIL BEHIND POLICE STATION AUCHI, ETSAKO WEST LOCAL GOVT
46 Edo Benin NEW LAGOS RD W/S, NO 80 NEW LAGOS ROAD, OREDO LGA 
47 Edo Forestry  Forestry RD Tax Office, No 30 Forestry Road, Oredo LGA, Edo State 
48 Edo Oluku Oluku Tax Office Oluku Town, OviaNorth LGA, Edo State 
49 Edo Uromi BIR
50 Edo Ekpoma BIR Office Ekpoma LGA, Along University Road Ekpoma 
51 Ekiti Ado Ekiti ADO-EKITI
52 Ekiti Ido - Osi N0.1 Olojudo's palace, Market Road Ido-Ekiti
53 Enugu Edinburg FRSC UNIT HEAD, DLC EDINBURGH ENUGU SOUTH ENUGU
54 Enugu Enugu FRSC Zonal Office, Enugu.
55 Enugu Nsukka Nsukka Tax Office Nsuka LGA, Enugu State 
56 FCT Abuja FRSC, Zone 7
57 FCT Abuja II FRSC, Zone 7
58 FCT Fed Secretariat Block C, Room 3, Office of the Head of Civil Service of the Federation
59 FCT Gwagwalada FRSC office, Along University of Abuja Teaching Hospital road, Gwagwalada, FCT Abuja
60 FCT Headquarters1 FRSC Headquater
61 FCT Kugbo VIO Computerised Workshop Katampe (Onex) Kubwa Express Road Bwari Area Council, FCT
62 FCT Kuje VIO office opposite Forest Market along Kuje-Gwagwalada road, Kuje FCT, Abuja.
63 FCT Bwari Bwari Area Council, Bwari FCT
64 FCT Mabushi VIO Headquaters, Mabushi
65 FCT Apo Abuja Municipal Area Council, Apo FCT
66 FCT Lugbe Lugbe Police Station- VIO Compound
67 Gombe Gombe Gombe BIR Office, Bauchi Road, Adjacent Deputy Governor's Office. BIR Office  Gombe
68 Gombe Kaltungo BIR Office along Gombe Yola road, Kaltungo
69 Gombe Bajoga Beside Union Bank, Bajoga Gombe State
70 Imo Okigwe ZONAL BOARD UTURU ROAD, OKIGWE
71 Imo Owerri BIR OFFICE, OKIGWE ROAD, OPPOSITE CIVIL DEFENCE, OWERRI
72 Jigawa Dutse STATE SECRETARIAT COMPLEX, BLOCK A-Q4, THIRD FLOOR, DUTSE
73 Jigawa HADEJIA Unit DLC (work station), Board of Internal Revenue Zonal Office, opposite local government secretariat, Nguru road, Hadejia.
74 Kaduna Kaduna Bida road by Yakubu Gowon way
75 Kaduna Kafanchan BIR Area Office, Near Police Motor Traffic Division, Kafanchan, Kaduna State.
76 Kaduna workstation ll, Kaduna BIR Along  peogeut road opposite finetex kakuri
77 Kaduna Zaria Kaduna State Board of Internal Revenue, Revenue Office, Sokoto Road beside Union Bank Plc
PZ Zaria
78 Kaduna Kawo BIR office Ali Akilu Road Kaduna North LGA Kaduna State 
79 Kaduna saminaka Tudunwada  
80 Kano Gwarzo BIR COMPLEX, ALONG KARAYE – GETSO RD, GWARZO 
81 Kano Kano BIR COMPLEX, 2 BANK ROAD, KANO
82 Kano Kano_Municipal BIR COMPLEX, OLD LIBRARY  EMIR’S PALACE ROAD, Kofar Nassarawa KANO 
83 Kano Rano Rano Junction opposite AA Rano Filling Station, Zaria Rd, Rano 
84 Kano Sabongari RS 2.1 Sanbongari, Kano
85 Kano Wudil Kano State Internal Revenue Service Gaya Road Wudil Kano
86 Kano Bichil Bichi Local Government Secreatariat, Katsina Road, Bichi Kano State
87 Katsina Daura BIR office, along Mai Adua Road, Daura, Katsina state.
88 Katsina Dutsin_Ma Licence Office, Opposite NITEL office Dutsin-Ma, Katsina state.
89 Katsina Funtua BIR,opp. Govt Day Sec Sch,Jabiru Round About,Funtua.
90 Katsina Katsina KATSINA STATE BOARD OF INTERNAL REVENUE, JUSTICE MUHAMMADU BASHIR RD, G.R.A KATSINA, KATSINA STATE
91 Kebbi Argungu TREASURY HOUSE, NO3 SAMA ROAD, ARGUNGU, KEBBI STATE
92 Kebbi Birnin Kebbi Haliru Abdu Old Secretariate Near Stadium B/kebbi
93 Kebbi Zuru State  Sub Treasury Office Beside Fed. Science School, Zuru
94 Kogi Lokoja DLC KOGI LOKOJA LOCAL GOVERNMENT, ZONE 8, STATE SECRETARIAT LOKOJA 
95 Kogi Okene Okene LGA Okene Kogi State
96 Kogi Ayingba LGA Secretariat, Ayingba
97 Kogi Kabba KOGI STATE BOARD OF INTERNAL REVENUE, KABBA, KOGI STATE.
98 Kwara Ilorin OLD UNIVERSITY MINI CAMPUS SAW-MILL, ILORIN
99 Kwara Offa Local Gov. Secretariat Road, Beside High Court, Offa LGA, Kwara 
100 Kwara Omu_Aran Premises of Irepodun Local Government secretariat, Omu-Aran,Kwara state.
101 Kwara Adewole BIR office, Adewole Estate Ilorin
102 Kwara Share Share, Share LGA old Jebba road Share kwara State 
103 Lagos Agege AGEGE LOCAL GOVT SECRETARIAT, OPPOSITE STADIUM AGEGE.
104 Lagos Anthony VIO YARD, ANTHONY BUS STOP, ANTHONY ONIGBONGBO
105 Lagos Apapa BERGER CEMENT, BEHIND TOTAL FILLING STATION, APAPA
106 Lagos Badagry PWD GENERAL HOSPITAL ROAD, BADAGRY LAGOS
107 Lagos Somolu (Bariga) 33/35 SALAMI SAIBU STREET, PEDRO ROAD PAMGROVE TAX OFFICE. 
108 Lagos COKER-AGUDA No 19/ 29 Thomas Animashaun str, Aguda Surulere within Coker Aguda LCDA office
109 Lagos EGBEDA No 3/5 Bada Williams Layout inside Alimosho LGA Akowonjo, Lagos.
110 Lagos EPE LASTMA/VIO OFFICE, WORKS YARD, OKE-OYINBO, EPE
111 Lagos Eti-Osa OLD SDP BUILDING, OFF SIMPSON STREET, SURA MARKET, LAGOS ISLAND
112 Lagos Eti-Osa_I ** Eti-osa is co-located
113 Lagos Eti-Osa_II ** Eti-osa is co-located
114 Lagos Ikeja OLD SECRETARIAT, OPPOSITE POLICE COLLEGE, IKEJA.
115 Lagos Ikeja_I ** Ikeja / Ikeja_1 Colocated
116 Lagos Ikorodu OLOPOMEJI BUS STOP, VIO PREMISES, ODOGUNYAN, OGIJO, IKORODU
117 Lagos Ikotun Igando Ikotun Local Developement Council, Ikotun Lagos
118 Lagos IRU-VI LIGALI AYORINDE, WATER CORPORATION ROAD ONIRU CLINIC V/I.
119 Lagos Ojo OJO LOCAL GOVT SECRETARIAT, OLOJO DRIVE/ALABA INTERNATIONAL MARKET, OJO.
120 Lagos Ojo_I ** Ojo / Ojo_1 Colocated
121 Lagos Ojodu FRSC OFFICE, OGUNNUSI ROAD, OJODU BERGER, LAGOS
122 Lagos Ojodu_1 Co-located
123 Lagos Ojodu_II Co-located
124 Lagos OJOKORO 9/11, AGBADO ROAD, OJOKORO LCDA SCRETARIAT, IJAIYE, LAGOS
125 Lagos Surulere 17a, ALHAJI TOKAN STREET, ALAKA SURULERE, OPPT MRS FILLING STATION.
126 Lagos  Oshodi Apapa/Oshodi Express Way, Lagos State Drivers' Institute, MVAA Building, LASTMA Yard, Oshodi.
127 Lagos  Oshodi_I Apapa/Oshodi Express Way, Lagos State Drivers' Institute, MVAA Building, LASTMA Yard, Oshodi.
128 Lagos Apapa PTD Lagos Zonal Council office, Marine Beach, Lagos state.
129 Lagos Unilag Beside FO filling Station , Unilag Premises
130 Lagos Bolade Oshodi Lagos State Drivers' Institute, MVAA Building, LASTMA Yard, Oshodi. ... 125, Lagos, Bolade Oshodi.
131 Lagos Ajah 121, Lagos, Ikeja_I, BIR Office, Opposite Police Training Collage ... 135, Lagos, Ajah, Agip Bus stop, Along Epe-Lekki Expressway, Ajah, Lagos State.
132 Lagos Oto-Awori Along the Lagos-Badagry Expressway in Ojo local government
133 Nasarawa Doma  Doma LGA secretariat, Lafia road, Doma, Nasarawa state.
134 Nasarawa Karu-I Block B10/11 first floor Heart Plaza Mararaba.
135 Nasarawa Karu-II International Market Mararaba Nasarawa State.
136 Nasarawa Lafia Board of Internal Revenue Office, Lafia, Nasarawa State.
137 Nassarawa Nassarawa_Toto BIR, minstry of works,Keffi Road,Nasarawa, Nasarawa state.
138 Niger Kontagora Lagos Road, opp. Access Bank/Sani Bello Foundation PLC,Kontagora
139 Niger Minna Behind FRSC Sector Command, Paiko Rd. Minna
140 Niger Mokwa Along Kaduna rd. Mokwa
141 Niger Suleja Besides General Hospital, Along Minna Rd. Suleja
142 Niger Suleja PTD Zeetee Petroleum, Suleja - Kaduna expressway, after Toll gate, Sabon Wuse, Niger state.
143 Ogun Abeokuta Board of Internal Revenue office, Oke Mosan ABEOKUTA 
144 Ogun Ijebu Ode Ogun State BIR Service,Behind NTA, Off Igbeba Road Oke-Oyinbo, Ijebu-ode, Ogun State
145 Ogun Ilaro  Internal Revenue Service, Parastatal complex, Ilaro Junction, Ogun state
146 Ogun Isheri KM 2, LAGOS-IBADAN EXPRESSWAY, OPIC BUILDING, OGUN STATE.
147 Ogun Ojodu Abiodun 12, ODOZI STREET, Akute-Berger rd by EREKE B/STOP, OJODU-ABIODUN; OJODU, OGUN STATE
148 Ogun Otta BIR OFFICE OTTA
149 Ogun Otta_I Otta / Otta_1 Colocated
150 Ogun Agbara BIR Office, Market Rd, Odan, Agbara.
151 Ogun Shagamu BIR OFFICE, 1 OJO OBA ROAD, IJOKUN- SAGAMU
152 Ondo Akure BIR COMPOUND ALAGBAKA ESTATE AKURE ONDO STATE
153 Ondo Ikare-Akoko BIR Office, 2 Ola Ore Street Via Jubilee road Ikare-Akoko, Ondo state.
154 Ondo Ondo Town MINISTRY OF WORKS COMPOUND ONDO TOWN
155 Ondo Owo Board Of Internal Revenue Owo, Ondo State
156 Ondo Ore BIR OFFICE BYE OLD MAGISTATE ORE
157 Osun Ede Alhaji Ayofe House, by Flora Hotel, Oke Gada, Osun state.
158 Osun Ife MOTOR LICENCE OFFICE, FAJUYI ROAD, ILE-IFE
159 Osun Ikirun  Ifelodun Local Government Secretariat, Ikirun-Osogbo rd, Ikirun Osun state.
160 Osun Iwo  Olobere Housing Unit, Iwo-Ibadan Express Iwo, Osun state.
161 Osun Osogbo Osun state Secretariate Abere, Osun State
162 Osun Osu Atakumosa West Local Govt. Secretariat, Osun state.
163 Osun Ilesa Ilesa West LGA Sec.t Ereja Square Ilesa Osun State
164 Oyo Eruwa Ibarapa East Motor Licencing Office, Beside INEC Office, Eruwa, Oyo State
165 Oyo Kishi FEDERAL ROAD SAFETY CORPS, RS11.37 KISI UNIT COMMAND, KISI, OYO STATE.
166 Oyo Ogbomoso RS 11.31 DLC Ogbomoso
167 Oyo Onireke BIR Office, Onireke Road, Egbe Ibadan
168 Oyo Oyo_Atiba OLD ATIBA LOCAL GOVT. COUNCIL SECRETARIAL, AKUNLEMU OYO.
169 Oyo Saki FRSC UNIT HEAD, DRIVERS LICENCE CENTER SAKI,(RS11:36) 
170 Oyo Iwo Road Licensing Office, Ibadan North-East LG Secretariat, Iwo Road, Ibaban, Oyo State. 
171 Oyo State Secretariat Agodi Oyo State Secretariat Ibadan
172 Oyo Apata Area Ido Licence Office Opp. Govt. College Apata, Ibadan
173 Oyo Challenge Area Ibadan south west Licence Office Opp. Tezaco Filling Station Chanllege
174 Plateau Bukuru BIR office, opposite Acorn Filling Station, Bukuru Express way, Bukuru, Plateau state.
175 Plateau Jos Sub-Tresury Office, Ahmadu Bello Way, Jos.
176 Plateau Pankshin Zonal BIR office , opposite holy cross primary, Pankshin LGA Plateau state.
177 Plateau Shendam BOARD OF INTERNAL REVENUE,YELWA ROAD SHENDAM
178 Rivers Diobu 77 IKWERRE ROAD, DIOBU BY EMENIKE JUCTION PORT HACOURT.
179 Rivers Eleme PTD PTD Unit office Port Harcourt Refinery, Alesa, Eleme Tai-Eleme LG, Rivers state.
180 Rivers Eleme  Tax Office, 3 Obowanle St. Ogale Nichia-Eleme LGA, Rivers State 
181 Rivers Port Harcourt 2 OLD ABA ROAD, RIVERS STATE BOARD OF INERNAL REVENUE RUMUOGBA, OPPOSITE CUSTOMARY COURT.
182 Rivers Port Harcourt II 22 WILLIAM JUMBO STREET OLD GRA PHC
RIVERS STATE BOARD OF INTERNAL REVENUE (AT THE BACK OF GOVERNMENT HOUSE).
183 Rivers Tax_Office  Niger Insurance Building By First Rivers Hospital, Aba Road, Rumuomasi, Obio-Akpor LGA
184 Sokoto Gwadabawa BIR Office, Opp. Scholl of Nursing, Illela Road, Gwadabawa.
185 Sokoto Isa BIR Office, Near Sharia Court, Isa.
186 Sokoto Sokoto Wamakko LGA, Shehu Kangiwa Secretariate, block 13, first floor, room 102, Sokoto
187 Sokoto Tambuwal Board of Internal Revenue Office, Sokoto road, Tambuwal L.G.A, Sokoto State
188 Taraba Gembu BIR office, Gembu subtreasury, Sardauna Local govt. Area, Gembu.
189 Taraba Jalingo BIR, Head quarters hammanruwa way, Jalingo
190 Taraba Mutum - biyu Gasso LGA Secretariat, Mutum Biyu.
191 Taraba Wukari TR State Min. of Finance Sub Treasury Office, Wukari.
192 Yobe Damaturu BIR OFFICE, GUJIBA ROAD, DAMATURU. YOBE STATE 
193 Zamfara Anka OPPOSITE LOCAL GOVERNMENT SECRETARIAT, GRA ANKA. ZAMFARA STATE.
194 Zamfara Gusau ZAMFARA STATE BOARD OF INTERNAL, REVENUE, SANI ABACHA WAY, GUSAU
195 Zamfara Gumi BOARD OF INTERNAL REVENUE ZONAL OFFICE, OPPOSITE PROJECT, OFFICE GUMMI, ZAMFARA STATE.
  TOTAL ACTIVE  



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