The main purpose of the study was to determine the perceptions of Small-Scale Business Owners in Enugu state on e-tax system. The study was guided by two research question and two null hypotheses. The population was 494 Small-Scale Business Owners in Enugu State. Convenience Sampling was adopted since some members of the population operates in the rural areas believed to be characterized by insecurity and inadequate internet availability. The instrument used for data collection was a 19-item questionnaire developed by the researchers. The instrument was validated by three experts and the reliability of the instrument was determined using Crombach Alpha which yielded reliability index of 0.87. The instrument was administered to the respondents by the researchers via both online and offline. 201 out of 221 copies of questionnaire were well responded to, returned and used for data analysis representing 91 percent return rate. Mean and standard deviation were used for data analysis and t-test statistics was used to test the null hypotheses. Findings showed that Small-Scale Business Owners in their perceptions agreed that Business owners are aware of the tax e-filing system provided by the ESIRS, tax e-filing system is easier to use for business tax needs, tax e-filing system saves time compared to manual tax filing, e-filling system is compatible with everyday smart phones, tax e-filing makes tax compliance easier for small-scale businesses. The null hypotheses showed no significant difference between the mean scores of male and female Small-Scale Business Owners regarding their perceptions on e-taxation in Enugu State. Based on the finding it was recommended among others that the Enugu State Internal Revenue Service (ESIRS) should vigorously pursue continuous taxpayer sensitization programs, specifically targeting Small-Scale Business Owners and should collaborate with telecommunication and banking service providers to improve internet connectivity and quality banking service delivery, especially in semi-urban and rural parts of Enugu State where many small businesses operate.