Christopher Okafor Esq, in this article, The Robots Are Here: Gloomy Picture on Personal Income Tax for Nigerian States, examines the emergence of robots in the workplace with its potentiality for job losses and a reduction in taxable revenue. The emerging phenomenon which some have described as the fourth industrial revolution  is in the form of automation which is manifested in the production of robots that can execute the same tasks as human beings. The problem with the automation is that as they are immensely adopted, they equally displace human workers. Though there is a debate that robots will fully replace human workers, much of the debate is founded on extrapolations with little or no hard evidence to support. However, what is disturbing about this debate is the projected revenue shortfall that will ensue if and when robots take over human jobs. To this end, another debate has cropped up on whether to tax robots to make up the projected shortfall. Every side of the debate does have points worthy of evaluation. Okafor evaluates some of the arguments but could not help but agree that the danger of loss of jobs is real, while the second order effects of projected shortfall in revenue collection from labour taxes is equally real. Okafor agrees with the point that robots need to be taxed. Not just robots that take over human jobs but all robots that can execute jobs human beings can execute.