The operation of every given taxing system is a function of law. In this regard, by item 59, paragraphs 2 of the Exclusive Legislative List of the Nigeria constitution, the Federal Government is empowered to make law to regulate income tax and profit. However, despite the Federal Government's constitutional power, several states, including the Edo State, adopt an automated personal Income Tax (PIT) against the manual process stipulated by the PIT Act. In this regard, the researchers employ a hybrid research method in embarking on this study. The study used online questionnaires sent to 324 respondents residing within Edo State. In addition, descriptive and analytical statistics were used to analyse the data generated. The study found that an automated PIT system in Edo State has enhanced PIT administration. However, there are challenges inherent in an automated PIT, and the legality of an automated PIT adopted by Edo State without a review of the current PIT Act is questionable. Therefore, the study concluded and recommended that the current PIT Act be amended to accommodate an automated PIT. The challenges should be savage by the government for a better automated PIT administration.
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