Federal Government of Nigeria has set up a system for tax payers to file incomes, process and obtain tax clearance certificate online. Though it has manual stage, that where you or your tax agent need to physically visit FIRS office to do one or two things.
It is advised to use updated google chrome, firefox or IE version 9 browser to do your online filing or e-filing.
FIRS advice that you should ensure that you are the appointed Agent of the Taxpayer to carry out the online or e-filing for an organization.
With a mission to operate a transparent and efficient tax system that optimizes tax revenue collection and voluntary compliance, the FIRS has brought to you, self-service portals at your
convenience.
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PART ONE
1. Download the e-filing Access Application Form from FIRS website:
http://www.firs.gov.ng/e-service/Pages/ITAS-e-Filing-Platform.aspx
2. Complete the form by nominating Officers or Agents that will represent your organization on tax matters
3. You will indicate on the form the level of access that the nominee should have either to declare (file returns), TIN validation, view only or declare and view rights.
4. Upon returning the completed form to FIRS Tax Office through e-mail, the FIRS will use the information on the form to issue system generated Username and Password and send to you through the e-mail address provided
5. The username and password are the only requirements that give you access to the e-filing site to transact tax business with FIRS.
6. You are required to change your password upon first log-in
7. The platform is user-friendly, hence you will be promptly able to navigate your way through to filing completion
8. You can check your account balance, change relevant registration details and connect to tax office using message center to make enquiries.
9. You also have capability to update your profile without coming to You will not be able to use the e-filing platform if you have not registered on e-filing.
Read: Tax Penalty in Nigeria
PART TWO
STEPS FOR RENDERING TAX RETURNS ON THE FIRS E-FILING PLATFORM
1. After a successful login, you are positioned in your Home page in which you can see a summary of the declarations (i.e. tax returns) which need to be filed.
2. You are required to be in custody of either hard or softcopy of the return you want to file.
3. To start your declaration, you have two choices:
4. On the Home page either click on the View all declarations to be filed hyperlink or on the Taxpayer Service tab
5. The Tax Declaration page opens by default in the collapsed form with relevant tax types to be filed online.
6. On the plus sign (+) click on the tax type for which you want to file and the tax period which are yet to be filed are displayed.
7. Select the period you want to file and click on the “File now” hyperlink.
8. The return page opens and relevant form lines are displayed.
9. Then, enter the applicable form Line details. And make sure all asterisk fields are entered
10.In this page you can enter the amounts for the required form lines in the filing currency previously authorized for the tax account for which you are filing or you can upload CSV file
Note, that your computer MUST be in configuration position of decimal operator to enable the CSV upload. Open an excel file, click file, select options, click on advanced and ensure comma is inside the decimal operators box. Safe any excel in csv (MSDos of Comma delimited) and your system will be in compatible position for csv upload in e-filing.
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11.When you finish, click on the “Submit declaration” button. This brings you to a confirmation step where you can verify whether the entered amounts are correct or not.
12.If you are sure, then click on “Yes” for the returns to be submitted 13.Following this action, your declaration will be submitted to the tax office and the page showing “End Declaration Process” step is displayed.
14.The document number is displayed at the top right hand corner of the page with submission number and date.
15.The document number is required for payment through e-payment or at the bank to settle the tax liability.
16.Click on click here to pay your tax and you are linked to FIRS payment platform where you can use any of the service providers to pay.
17.Click on the hyperlink “here” and you are led to View Filed Declaration page which gives you a summary of your declaration and document number is displayed at the top right hand corner.
STEP BY STEP GUIDE TO FILING RETURNS ONLINE.
- complete SIGTAS e-filing access application forms
- Go to FIRS e-filing platform via https://efiling.firs.gov.ng
- Go to e-filing home page
Conduct detailed walkthrough of the functionalities at the home page and note the tax type to file - Obtain collapsed view of all tax types for you to select VAT you want to file
Click on either view all declarations to be filed or select taxpayer service to have a collapsed view of all
tax types available. - Select the tax type to file
Click on the plus sign (+) to have full view of the status of the tax periods (filed, in progress or file now)
Note: if any tax type or tax period is omitted, use message center to send a mail for the tax office to
create relevant tax accounts and managing taxpayers’ date of commencement for the omitted tax period
to show for online filing Ignore the filed periods in blocked ash color and concentrate on the blue file now button for the relevant
period to file. - Select the tax period to file
- Upload declaration details/returns information and submit
Select all applicable form lines and enter the details based on tax types and submit.Click for: Business/ Company Registration Service Nigeria
Note: You can enter the rows one by one or you upload a Comma Separated Value (CSV) file. The fields that are
asterisk MUST be entered and if there is nothing put zero (0). Please refer to CSV guide on how to
configure it.Each row is numbered and have business rules attached to them. You may refer to VAT filing instruction
guide attached for guidance.After the upload or direct entry on the form lines, you can submit except if there is anything to attach.
Upon successful submission, you have the screen below showing submission number, Document
number, submission time and date as seen belowThe above example is a successfully filed Value Added tax returns with system generated tax account number, document number used for payment, submission number for e-acknowledgement, submission date and time and tax period
Note:
1. The form lines differ from one tax type to another
2. None schedule taxes are CIT, VAT, PPT, PIT, EDT, NITDL, POL, CGT, STD. Few taxpayers liable to
Transfer Pricing Regulations can attach Transfer pricing declaration and Disclosure when filing CIT online.
3. The schedule taxes include withholding tax (WHT), withholding VAT (WVAT) and Pay As You Earned (PAYE) as means of collection
4. Tax offices may demand for any additional information of schedule if they have reason to do so. - Print self-assessed declarations
Click on the print button to print own file copy of the self-declaration filed online. You can also
click on tax accounts and use document number or assessment number to call up the form and print anytime.The taxpayer can click on “pay assessment” to make payment and this is linked to payment platform where we have e-taxpay, paydirect, REMITA and e-tranzac
The liability is assessed and after few minutes later it is system posted to tax accounts for the taxpayers to also click on pay assessment button below the liability if amount self-assessed is low than what was system generated.