Electronic-Taxpay is an online self-service tax payment system which gives taxpayers the opportunity to pay their taxes through their banks’ online payment portals. It is an initiative of FIRS in collaboration with Nigerian Interbank Settlement System (NIBSS).

It is meant to facilitate payments of taxes from the comfort of taxpayers’ offices or homes. Taxpayers can pay using the electronic channels provided by their banks such as the banks’ internet banking platform, branches and mobile banking platforms.

Conditions to be met by taxpayer before using e-Taxpay platform Register and obtain your Taxpayer Identification Number (TIN) Have an account with any bank of your choice and subscribe to the internet banking function of your bank. Have sufficient funds in the account to cover the tax liability/transaction.

Steps to take to make payment through e-Taxpay platform

Having registered and received a TIN, an active internet banking account and sufficient funds, then; decide the channel to use. If you decide on internet banking channel, log on to your bank’s internet banking platform e.g. GTBank Online Banking, FirstOnline, etc;

In the case of GTBank Online Banking, select the “Payment” option in the menu; Then select “NIBSS E-Bills payments” under the “Payment” option; Select the account to debit from, to continue;

Once inside the NIBSS E-Bills payments, select “New Request” to start a new payment. This will take you to the NIBSS platform; then select “FIRS e-Taxpay” from the displayed list services that the NIBSS platform provides, in order to start the tax payment in particular; you then enter your TIN (FIRS/JTB-TIN) or the TIN of the taxpayer you want to pay for;

Click “verify” to validate that the TIN belongs to the taxpayer making the payment; A pop-up will appear with the TIN details. If ok, then go to the next stage;

Select the tax type (e.g. Company Income Tax, Pre-Operation Levy, Value Added Tax, etc.); Enter the amount to be debited (tax sum being paid); Accept service charge for the bank (if applicable); Confirm that all the information provided are correct and valid; Submit the request.

After a successful transaction, the system will generate an ‘e-acknowledgement’ which can be printed online, or sent to a specified e-mail address. The ‘e-acknowledgement’ is a confirmation of the transaction of payment of tax to FIRS which would be presented to FIRS field office for the issuance of statutory FIRS receipt to the taxpayer.

A TAXPAYER SHOULD PLEASE ENSURE THE ‘e-acknowledgement’ IS SUBMITTED TO THE TAX OFFICE OF DOMICILE TO GET A GOVERNMENT TAX RECEIPT FOR THE PAYMENT MADE.

Real time notifications: The platform also notifies the taxpayer and FIRS through SMS alert and real time email. FIRS can view payment transactions and reports online, in real time. Tax types that can be paid using the e-Taxpay channel: e-Taxpay can be used to pay all tax types and levies collected by FIRS. They include: Petroleum Profit Tax (PPT)

Education Tax (ET) Companies Income Tax (CIT)

Value Added Tax (VAT)

Personal Income Tax (PAYE for residents of FCT and non-Residents)

Withholding Tax (WHT). This requires a schedule to be uploaded on the platform;

National Information Technology Development Fund Levy (NITDEF) Capital Gains Tax (CGT) Pre-Operation Levy (POL) Stamp Duties (SD) and late filing penalty