The Federal Inland Revenue Service (FIRS) is pressing forward with implementation of the Integrated Tax Administration System (iTAS) platform. As part of its operationalization road map, FIRS has introduced a cut-over (transition) date for payment of tax liabilities arising from tax returns filed manually.
During a session organised by FIRS to sensitize stakeholders on the modalities of iTAS, the following highlights were provided:
- Taxpayers are required to register with Joint Tax Board (JTB), after which they will be issued new JTB tax identification numbers (TINs). Corporate taxpayers could register online while individuals are required to visit the tax offices for biometric capture. At the moment, the JTB TIN and current FIRS TIN would run concurrently until full harmonization is attained
- To register for e-filing, taxpayers will be required to complete a standard Form (“Access Form”) which is available online and in FIRS offices. For those who wish to register at the FIRS offices, a User ID and Password will be generated upon completion and submission of Access Form at any FIRS office
- Online submission of tax returns could be made via the e-filing platform, thus eliminating the need for physical visit to tax offices for filing of tax returns
- Tax accounts for all tax types would be created on the platform and accessible on the taxpayer’s homepage. These tax accounts would be connected to taxpayers tax identification number
- After declaration of returns, a Document Number (DN) is issued for tax returns filed and the taxpayer is expected to make remittance using this DN, alongside the TIN
The proposed cut-over date for payment in respect of returns filed using manual filing system is 14 November, 2016 (for returns filed at FIRS offices in Abuja only). After this date, taxpayers would be required to provide both TIN and DN before payments could be made via the online platform. The DN can be self-generated on e-filing platform or at the tax office when filing manually.
However, it remains unclear when this transition will be effective nationwide. Also, there is no official communication as to when e-filing would become fully operational, and manual filing completely phased out.We will continue to monitor developments in this space and update you as further facts become available.