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e-Services Faqs
e-Stamp Duty
What are Stamp Duties?
Stamp Duties are duties levied on documents such as, agreements, payment  receipts, land and property transactions, share capital, mortgage, loans etc. to give them legal recognition. There are two forms of Stamp Duties: Fixed and Ad valorem Duties
What is e-Stamping?
It is an electronic solution that enables the stamping of documents for a Taxpayer from the comfort of his room or Office without physical contact with the Stamp Duties Office
Can a Taxpayer use the e-stamp duty solution without a Taxpayer Identification Number (TIN)?
No. It is mandatory for a Taxpayer to have a TIN before he can access this service. However, for new Companies going through the process of registration, they can use the Corporate Affairs Commissionâs (CAC) TIN 01126466-0001 in order to conclude the process.
Will a Taxpayer get his Stamp Duty Certificate online after payment?
Yes. The system will automatically send a copy of the Stamp Duty Certificate to the email of the Taxpayer who processed the transaction. Taxpayers are advised to use the email address they supplied during registration with FIRS when processing their transactions.
How do I get my Stamp Duty payment receipts?
The e-Stamp Duty platform does not issue payment receipts but Stamp Duty Certificate which is sufficient for Stamp Duties transactions. You may however visit the FIRS Stamp Duties Office with your Stamp Duty Certificate and other relevant documents to get the receipt if you need it.
My Account was debited higher than the Stamp Duties assessed by the Platform. Why the additional fee?
The additional fee is the payment Channel fee charged by Service Provider
What do I do if I mistakenly paid more than once?
You will apply for refund in writing to the Office of the Executive Chairman, Federal Inland Revenue Service attaching supporting document(s) relating to the double payment
What is ISDS?
It is an Acronym for Integrated Stamp Duty Services. It is an online platform that enables Stamp Duties payers carry out Stamp Duty transactions without necessarily going to a Stamp Duties Office. It covers the core functions of Assessment, Payment and e-Stamping of documents.
What are the documents that can be stamped using the e-stamp duty solution?
All the documents that were hitherto stamped manually can now be stamped electronically on the following instruments;
- All written or printed dutiable instruments or receipts;
- All electronic dutiable instruments or receipts (i.e. in the form of electronic media content, electronic documents or files, e-mails, short message service (SMS), instant messages (IM), any internet-based messaging service, website or cloud-based platform, etc;
- All printed receipts (including POS receipts, focalized device receipts, Automated Teller Machine (ATM) prints-outs and other forms of written or printed acknowledgment);
- All electronically generated receipts and any form of electronic acknowledgement of money for dutiable transactions.
What is the Taxpayer expected to do to utilise the e-Stamping solution?
Log on to www.stampduty.gov.ng and register for log in details, complete the form and pay online through any available payment Channel.
How can one verify the genuineness of a Stamp Duty Certificate?
Copy the Certificate Number and go to www.stampduty.gov.ng and on the Menu bar, click on âverificationâ, paste the Certificate Number and click on âverifyâ
How do I know the correct amount of Stamp Duties to pay on my documents?
The system has been programmed to automatically assess the Stamp Duties due on relevant documents.
What is the web address of e-Stamp Duties?
e-Taxpayment
What is e-TaxPayment?
e-TaxPayment is an online self-service tax payment solution that gives Taxpayers the option to pay their taxes through approved FIRS online payment channels.
What are the conditions a Taxpayer must fullfil before using e-Tax Payment channels?
- A Taxpayer must have internet access
- An account with any Bank of his choice and subscribe to its internet banking facility.
- Must have sufficient fund in the bank account to cover the tax to be paid.
- Going forward he must have Document Number for taxes to pay.
How can a Taxpayer get the Remita Retrieval Reference (RRR) for payment?
RRR is needed only for REMITA payment platform. Taxpayers who use REMITA platform to make payment will be given RRR automatically either for online payment or Bank Branch payment.
How can a Taxpayer pay FIRS Tax using Banking internet facility?
Log on to your bank internet banking platform, select payment option and then select FIRS Tax.
Can a Taxpayer take e-acknowledgement notice as a tax receipt?
No. e-Receipt will be sent to your email 24 hours after successful payment to FIRS.
A Taxpayer can access e-TaxPayment channels upon registering and obtaining Taxpayer Identification Number (TIN) from Federal Inland Revenue Service or Joint Tax board (TIN).
e-TaxPayment is an online self-service tax payment solution that gives Taxpayers the option to pay their taxes through approved FIRS online payment channels.
What are the channels used for FIRS e-TaxPayment?
A Taxpayer can use any of the following channels for e-TaxPayment:
- Remita: Go to firs.gov.ng, click e-Services, Click on e-Payment, Click on Remita
- Interswitch: Go to quickteller.com
- E-Transact: Go to payfirs.net
- Internet Banking: Go to your banking Internet
- Sort Code: Dial *829# and follow the instructions.
What are the tax types payable using FIRS e-TaxPayment channels?
The taxes payable using e-TaxPayment include:
- Companies Income Tax
- Petroleum Profits Tax
- Tertiary Education Tax
- Value Added Tax
- Withholding Tax
- Stamp Duties
- National Information Technology Development Levy (NITDL)
- Capital Gains Tax
- Personal Income Tax
- Penalties and Interest accruing from late return and payment
How do I know a tax payment is successful?
e-Acknowledgement will automatically be displayed upon successful completion of the payment process.
What are the benefits of using e-TaxPayment?
The following benefits can be derived from using e-TaxPayment channels:
- It is convenient, save time and reduces compliance cost
- The platform is safe and secure
- It promotes transparency in tax payment
- It increases voluntary compliance
e-Receipt
What is e-Receipt?
e-Receipt is an electronically generated payment receipt issued to a Taxpayer immediately a tax payment is completed.
Do I need to visit the Tax Office to obtain my e-receipt?
No, e-receipt is sent automatically to the email address you used in registering with FIRS.
Does a Taxpayer need to have a separate email address for e-Receipt?
No. A Taxpayer does not need to have a separate email address for e-receipt but it is advisable for a Taxpayer to create email address designated in his Companyâs name instead of employee personal email address while registering with FIRS.
Is there any other way to verify the authenticity of e-Receipt?
The authenticity of an e-Receipt can also be verified by scanning the QR bar on the top right corner of the e-Receipt with your QR reader. QR reader can be downloaded free on the e-Receipt platform or on the Google play store.
Can e-Receipt be verified only in Nigeria?
No. e-Receipt can be verified globally using the e-Receipt verification procedure.
How can a Taxpayer access e-Receipt platform?
A Taxpayer can assess e-receipt platform upon registering and obtaining Taxpayer Identification Number (TIN) from Federal Inland Revenue Service.
How do I print my e-Receipt?
A Taxpayer can print his e-Receipt by clicking on the link on the Companyâs email address to download and print the receipt.
How can I verify my e-Receipt?
A Taxpayer can verify e-Receipt by going to www.firs.gov.ng click on e-services, click on e-Receipt, click on Verify e-Receipt and enter the e-Receipt number and TIN.
What is the defining feature of e-Receipt Number?
e-Receipt Number is system generated. It is alphanumeric and it is unique to a particular tax payment.
e-Filing
What is e-Filing?
e-Filing is the process of filing tax returns electronically using internet facilities.
How can a Taxpayer register for e-filing?
A Taxpayer can register for e-filing by obtaining e-filing access form from FIRS Website or the FIRS Tax Office where Taxpayer affairs are handled. The form must be duly completed and submitted to the Tax Office where the tax file is domiciled through email or hand delivery.
Can any representative of a Company file returns on behalf of the Company?
It is only the authorized representative of the Company that can file returns on its behalf i.e The Companyâs Accountant, the appointed tax consultant or any other authorized person(s) as may be determined by the management of the company.
What is access right in respect of e-filing?
Access right is the right given to the user by the Principal Officer of the Company on the type of function to perform on behalf of the Company on the e-filing platform. For example, Declaration and View Only rights.
What tax type can be filed using e-filing platform?
A Taxpayer can file the following taxes using e-filing platform:
- Companies Income Tax (CIT)
- Petroleum Profits Tax (PPT)
- Value Added Tax (VAT)
- Tertiary Education Tax (EDT)
- Capital Gains Tax(CGT)
- National Information Technology Development Levy (NITDL)
- Withholding Tax (WHT).
- Pay As You Earn (PAYE)
Where can I find the tax periods to be filed when I have successfully found the tax type I want to file?
On the tax type field, click on the plus sign â+â and you will see all tax periods to be in blue colour.
What is CSV in e-filing?
CSV stands for Comma Separated Value (CSV). It is used to import information or data in Excel to the e-filing platform.
Can I attach any document on e-filing platform?
Yes, you can now attach Auditorâs Report, Professional Seal of the Tax Practitioner and any data in PDF to substantiate any claim relating to annual tax returns.
Can I make payment on the e-filing platform?
Yes, after successful submission of the returns, you will see âpay assessmentâ tab. Click on it and use any of the payment platforms to make payment.
What are the benefits of e-filing?
The benefits of e-filing include:
- Self-service platform using a Personal Computer, Laptop, Tablet or any device with a connection to the internet from the comfort of your home and office.
- Saves Taxpayers the rigour of going to the Tax Office to file tax returns, confirm and validate third party TIN, communicate with the Tax Office real time and make payment
- It promotes transparency in the Tax returns filing system
- It saves time and cost
- It promotes voluntary compliance due to its convenience
How can a Taxpayer access e-filing platform?
A Taxpayer can assess e-filing platform upon registering and obtaining Taxpayer Identification Number (TIN).
What is the web address for e-filing platform?
The web address of e-filing is https://efiling.firs.gov.ng or through FIRS Website www.firs.gov.ng, click on e-services and then click on e-filing.
Can a Company have access to its tax Account on the e-filing platform?
Yes, tax account are accessible and are being updated in real time. This is available from the e-filing home page.
Is e-filing platform accessible using every internet browsers?
Yes, e-filing platform can be accessed using internet Explorer 9 and above, Google Chrome and Fire Fox.
Where can I find the taxes to file when I have successfully logged on to the e-filing platform?
Taxpayer can find all the relevant taxes by clicking on the Taxpayer service Tab or click on the link: âView all declarations to be filedâ
Does e-filing platform accept all currencies?
Yes, e-filing platform accepts all currencies for filing any of the tax types. If any of the currencies is omitted, the Taxpayer can call his Tax Office to create the tax account for the currency and it will be available for filing online after some hours.
What are the CSV types that work on e-filing platform?
The CSV type that works on e-filing platform is either CSV Comma Delimited or CSV-MS DOS
How can I recall my e-filed self-assessment form for reprinting?
Go to tax account and click on either document number or assessment number. The completed form will be displayed and you can click on the print button at the top right hand corner for a file copy.
If a Taxpayer encounters any challenges on e-filing platform, how can he contact the Tax Office?
Click on the message centre and type the issue(s) for clarification and submit. The Tax Office will receive the message and send a reply that will come like an envelope with unread message within 48hrs, click on it and read the reply from the Tax Office.
e-TCC
What is e-TCC?
e-TCC means electronic Tax Clearance Certificate.
Is the e-TCC and manual TCC issuance running concurrently?
No, with the deployment of the FIRS e-services, TCC is no longer issued manually.
How do I apply for e-TCC?
Go to www.firs.gov.ng, click on e-TCC under the e-services and register to obtain your log in details. After registration, log on and apply for your e-TCC
How can a Taxpayer get his TCC upon approval?
A link to download the e-TCC will be automatically sent to the Taxpayerâs e-mail where the TCC can be printed.
Is it possible to verify the authenticity of the e-TCC?
Yes, Taxpayers can verify the authenticity of the e-TCC by going to www.firs.gov.ng, clicking on the verify e-TCC button and entering the TCC Number and TIN of the Company. You can also use the QR Reader which is a function that can be downloaded free on the e-TCC platform.
Who is the approving authority for e-TCC?
The Tax Controllers for the relevant FIRS offices approves e-TCC when satisfied with the Companyâs tax status.
Is e-TCC different from the conventional TCC?
No. The difference is just in the mode of issuance. While the conventional TCC was issued manually, the e-TCC is issued electronically.
Does it mean those who file manual tax returns can no longer get TCC?
Taxpayers may file their tax returns manually but must apply for TCC electronically.
How will I know if my application is successful?
An acknowledgement will be sent to your email stating that your application is successful and a six digit application number will be issued immediately.
How long does it take for the e-TCC to be issued?
The e-TCC is issued within seven (7) days of application if there is no outstanding tax issues.
What is the major advantage of the e-TCC platform?
Taxpayers can now request for their e-TCC from the comfort of their home or Office after fulfilling their tax obligations.
CONCLUSION
FIRS has invested a lot in implementation of e-Services for the convenience of the taxpaying public. In order to maximize the use of the platforms and derive the maximum benefits therefrom, taxpayers are advised to visit their Tax Offices and update their records. Please do not use personal/individualâs information (like email or telephone number) to update the corporate profile of your Company.