Requirements for e-filing
- The Taxpayer must have registered and obtained TIN before accessing the e- filing platform.
- A duly completed access form obtainable from the FIRS site or the Tax Office where the taxpayer affairs are handled must be completed and submitted.
- The access creation takes cognisance of the type of access rights given to User by the Chief Executive Officer [CEO] or Managing Director [MD] or Principal Officer of the Company. The User’s credentials/profile in this case would have been spelt out on the access form that was completed by the CEO/MD or Principal Officer of the Company. The User may include an employee and or a Tax Consultant.
- The access right delegated to the User may be withdrawn through notification to the Tax Office by the CEO/MD or Principal Officer of the Company.
- Upon submission of the access form, the assigned officer of the Taxpayer Service Unit in the Tax Office creates the User using the User’s profile stated on the access form.
- The details on the access form is used to generate User ID[i.e. Username and Password]
- It is required that the Password is instantly changed upon first log in.
- The information given in the access form will determine which of the access rights the user is entitled to. These include
- View only
- Declare (i.e file returns)
- TIN Validation
- Submission and upload of supporting documents (tax and non-tax related)
- TCC Validation
- It requires access to internet gateways such as; internet explorer not below 10, google chrome or any fire fox etc.
Steps to filing tax returns
1 .Download the e-filing access application form from http://www.firs.gov.ng/Tax-Management/Pages/ITAS-e-Filing-Platform.aspx
- Complete the form and indicate your desired access right.
- Return completed form to the FIRS office where your tax matters are treated.
- Obtain your username and password from the tax office having used the information on your form to generate it.
- 5log on to e-filing platform either from the FIRS site stated above or through the address https://efiling.firs.gov.ng.
- Change your password upon initial log in.
- Upon successful log in, you are positioned on the e-filing page to file any declarations/returns which need to be filed.
- To start your declaration, click on the “View all declarations to be filed” hyperlink or on the “Taxpayer Service” tab to select the tax types you want to file and double click on the plus (+) sign.
- Click on the “File now” hyperlink.
- On the tax return form displayed, identify relevant Line Details to complete or schedule to upload.
- 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 for both the formlines and/or schedule. The upload from csv file is explained in note 1 after step 18 below.
- Click on the “Submit declaration” button.
- Verify and ensure that the amounts entered are correct, if not click “back” to go back and make corrections.
14 Click on “Yes” for the returns to be submitted.
- View Filed Declaration page which gives you a summary of your declaration; the document number is displayed at the top right hand corner.
- Copy the document number which is required at the bank to settle the tax liability or you print the submitted declaration by clicking the print button for you to see the filed declaration with document number on it.
- Contact email@example.com; firstname.lastname@example.org; 08115900301; 08115900021 for further enquiries.
- CSV configuration for shedule upload in SIGTAS and E-filing
The schedule prepared in excel file must be saved in CSV file
- The CSV – Comma Separated Value is used to import information or data in excel to the system.
- Before saving any excel file for CSV upload, the computer system must be in decimal separator configuration.
- To configure a system to decimal separator, you click file at the menu bar, click on options and select advance on the second screen.
- Check the decimal separator box and enter a comma ( , ). The system is now on decimal sepeaator. This is done only once for a system
- There and then you save the excel with csv dos[disc operating system], comma delimited and others excluding Macintosh. This is the only csv version that does not work with SIGTAS.
- The CSV can work with or without labels. If it is with labels, it means information to be uploaded must have headings at first column and first row, but where labels are not checked in, it will exclude the first row and first column that carry the headings.
- System requirements for e-filing
o Internet Explorer not below 10
o Google Chrome and
o Any Fire Fox
- Truncated declaration process
This may be caused either by network/power failure, session time out or the e-filer who may discontinue the declaration process to seek further clarification or gather additional information. In either case, the e-filer can relog-in and continue from where he/she stopped by clicking on “in progress” and complete the declaration.
Taxes that can be filed using e-filing Platform for now
- Petroleum Profit Tax
- Education Tax
- Companies Income Tax
- Value Added Tax
- National Information Technology Levy
- Capital Gains Tax
Beside system requirements earlier mentioned, the following documents are required when conducting e-filing:
- Relevant Tax Returns
- Relevant Excel Schedules saved in appropriate CSV file
Benefits of e-filing
E-filing platform provides the following benefits:
- Self-service Platform using a personal computer, laptop, tablet or any device with a connection to the internet, from the comfort of your home, work or any place that is convenient to you.
- It saves your time and money as the returns are filed online. You do not need to produce hardcopy returns and transport yourself to tax office to submit tax returns.
- Promotes voluntary compliance due to its convenience.
- Keep your information secure and confidential. The e-filing environment is secured and safe with your User ID and password, ITAS/SIGTAS platform will ensure that your tax information will be safe and confidential.
- The system takes all submissions by taxpayers as self assessment
- The system does the calculation at back-end for you. The Declaration [Tax Return] Forms are system driven, that is the formlines are linked to back-end computation and helps taxpayers to avoid common errors like using wrong rates and committing arithmetical mistakes.
- Promotes transparency and boost taxpayer confidence and trust in the system
- Saves taxpayer the rigours of going to tax office to confirm TIN and apply for TCC
- Taxpayer can update her profiles without going to tax office to do so
- Taxpayer can use message centre to make enquiries and receive instant reply for tax office
- Tax account balance can easily be queried from the e-filing environment before taxpayer applies for Tax Clearance Certificate (TCC)