Federal Inland Revenue Service

What is FIRS?


FIRS means Federal Inland Revenue Service, FIRS was established by FIRS (Establishment) Act 13 of 2007. The commencement date of this Act was 16th April, 2007. The Act is a collection of establishment, powers, management, financial provisions, tax administration and other provisions guiding the administration of FIRS. FIRS was established with a vision to deliver quality services to taxpayers in partnership with all stakeholders and make taxation the pivot of national development.

 

What is the role of the FIRS?


The FIRS is charged with the following responsibilities:

  1. Assessment and collection of taxes from individuals and corporate bodies.
  2. Review of the tax administration regime for economic development.
  3. Enforce compliance with the provisions of the various tax laws in a bid to eradicate all tax related offences.
  4. Maintain accounts on the tax administration showing profits and loss.
  5. Gather information and proffer the best tax practices and policies for better administration of the tax regime.
  6. Issue Taxpayers’ Identification Numbers to all taxable persons and institutions.


What is the structure of FIRS?


FIRS is headed by the Executive Chairman of the Service who shall be experienced in taxation. The Chairman of the Service is to be appointed by the President and subject to the confirmation of the Senate. The Chairman will be supported in administration by

  1. Six members with relevant qualifications and expertise who shall be appointed by the President to represent each of the six geo-political zones.
  2. A representative of the Attorney-General of the Federation.
  3. The Governor of the Central Bank of Nigeria or his representative.
  4. A representative of the Minister of Finance not below the rank of a Director.
  5. The Chairman of the Revenue Mobilization, Allocation and Fiscal Commission or his representative who shall be any of the Commissioners representing the 36 States of the Federation.
  6. The Group Managing Director of the Nigerian National Petroleum Corporation or his representative who shall not be below the rank of a Group Executive Director of the Corporation or its equivalent.
  7. The Comptroller-General of the Nigeria Custom Service or his representative not below the rank of Deputy Comptroller-General.
  8. The Registrar-General of the Corporate Affairs Commission or his representative not below the rank of a Director.
  9. The Chief Executive Officer of the National Planning Commission or his representative not below the rank of a Director.


Who is the Head of FIRS?


The current Executive Chairman of the FIRS is Dr. Babatunde Fowler who was appointed on the 3rd of November 2017 by the President of Federal Republic of Nigeria. He was appointed Executive Chairman, Federal Inland Revenue Service and Chairman Joint Tax Board by His Excellency, President Muhammadu Buhari, GCFR on 18th August, 2015


What sector does the Agency regulate?


The FIRS is responsible for all affairs relating to Tax and revenue assessment and collection accruable to the Federal Government or any of its agencies.


What activities does the Agency regulate?


The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for all taxes and other revenues accruing to the Federal Government or any of its agencies.


What services does FIRS provide?


FIRS recently digitalized services offered. It provides services that include but are not limited to the following:

  1. e-Registration: registration of new taxpayers with FIRS.
  2. e-Stamp Duty: for payment of all stamp duties on qualifying documents.
  3. e-TaxPayment: for payment of all Federal Government taxes and levies through electronic platforms like Remita and Interswitch.
  4. e-Receipt: for receiving and verifying e-receipts generated for taxes paid through the e-TaxPayment.
  5. e-Filing: enables taxpayers file their tax returns through the FIRS' Integrated Tax Administration System (ITAS)
  6. e-TCC: this platform will enable taxpayers apply for, receive and verify authenticity of their electronic tax clearance certificates (e-TCC)


RELEVANT LAWS


The relevant laws regulating tax administration can be downloaded here


APPLICATION FORMS


To see samples of the Application Form templates for FIRS services, click here


RELEVANT CONTACTS AND LINKS


          Head Office, Federal Inland Revenue Service (FIRS) Abuja.

Revenue House, 20 Sokode Crescent, Wuse Zone 5, Abuja

A list of all operating FIRS offices operating nationwide can be downloaded here


 

If you need any help accessing any services from the FIRS, you may request via our portal or send us an email – hello@sidebrief.com.

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