Background: how the change came about
FIRS was created in 1943 in its earlier form and became a familiar name to taxpayers over the decades. In 2025, the Nigeria Revenue Service (Establishment) Act was passed as part of a group of four tax reform laws, alongside the Nigeria Tax Act, the Nigeria Tax Administration Act and a law creating the Joint Revenue Board. The NRS took over the functions of FIRS.
What the NRS does
According to the NRS website, the Service is the central authority established to assess, collect, account for and enforce federally collectible taxes and other designated revenues. Its responsibilities include:
- Assessing and collecting federal taxes such as company income tax, VAT, withholding tax and stamp duties
- Reconciling taxes received into the relevant government accounts
- Reducing tax arrears
- Providing tax education and information to taxpayers
How it works: federal and state responsibilities
Nigeria has more than one tax authority, and confusion about where to file is a common source of error.
| Tax | Generally handled by |
|---|---|
| Company income tax | NRS |
| Value Added Tax (VAT) | NRS |
| Withholding tax (companies) | NRS |
| Stamp duties | NRS |
| Personal income tax and PAYE for most individuals | State Internal Revenue Service (for example, LIRS in Lagos) |
| Personal income tax for certain groups (armed forces, police, foreign service, non-residents) | NRS |
Readers should confirm the applicable authority for their own circumstances, since the rules depend on residence and the type of income.
The Rev360 portal
In 2026, the NRS introduced Rev360, a taxpayer self-service platform at selfservice.nrs.gov.ng. The portal lists functions for profile management, e-invoicing, self filing, payments, tax clearance certificates, a tax wallet, refunds and assessments. It replaced the earlier TaxPro Max system, and the roll-out has been in phases, so features may appear at different times for different taxpayers.
The portal lists a support line of 0209 460 2700 and an email of helpdesk@nrs.gov.ng.
The Tax ID
Tax registration is now tied to identity records. Individuals use their National Identification Number (NIN), and companies use their CAC registration number. Published guides describe a 13-digit Tax ID introduced in January 2026, available through taxid.nrs.gov.ng, alongside the older 10-digit TIN. Both are used for filing, tax clearance and banking.
Why this matters to taxpayers
- Data is connected. Records at CAC, NIMC, banks and the NRS increasingly line up, so inconsistent business details create friction.
- Filing is online. Returns, payments and clearance requests are handled through the portal.
- The NRS has stated enforcement powers. Published commentary notes powers to request data from financial institutions and platform operators.
Tax implications
- Late filing or late payment can lead to penalties and interest under the Nigeria Tax Administration Act. The NRS website lists a "Penalties & Sanctions" section for current details.
- Incorrect details on your tax profile can delay filings, refunds and tax clearance.
- Foreign-currency and digital income earned by Nigerian residents falls within the tax net, and records should show it clearly.
Step by step: how to get your NRS profile in order
- Check your CAC details. Company name, RC number and address should be correct.
- Retrieve or confirm your Tax ID. Individuals can use taxid.nrs.gov.ng with their NIN. Companies register through the Rev360 self-service portal.
- Sign in to Rev360 with the NRS single sign-on.
- Review historical records. Compare returns, receipts, WHT credit notes, assessments and any outstanding balances with your own books.
- Update taxpayer details. Correct addresses, contact information and business activity.
- Set up your filing calendar for VAT (monthly), withholding tax, PAYE and annual returns.
- Save copies. Keep digital copies of every submission and payment confirmation.
Why engage a professional consulting firm
- Correct routing. A professional can confirm whether a tax should be filed with the NRS or a State Internal Revenue Service.
- Profile review. Historical records carried over to a new platform should be compared with the company's books.
- Computation checks. Returns are prepared from properly reconciled accounts.
- Response to queries. A firm can help prepare a written reply to an NRS notice.
- Continuity. Staff turnover in a business should not leave filings unattended.
Why every business should comply
Registration, filing and payment on time keep a business eligible for tax clearance certificates, which are often required for contracts, licences and some bank facilities. They also reduce the likelihood of penalties, interest and enforcement steps.
Tips on credits and opportunities
- Keep WHT credit notes issued by customers, since they can be used to offset tax liabilities.
- Track refund claims through the portal's refunds section.
- Use e-invoicing as the NRS rolls it out to keep invoicing and VAT records in step.
- Retain evidence of allowable expenses in electronic form.
Relevant laws
- Nigeria Revenue Service (Establishment) Act, 2025
- Nigeria Tax Administration Act, 2025
- Nigeria Tax Act, 2025
- Joint Revenue Board (Establishment) Act, 2025 (listed as "JTB" on the NRS site)
Frequently asked questions
Is the NRS a new agency or a renamed FIRS? The NRS succeeds FIRS and is established under the Nigeria Revenue Service (Establishment) Act, 2025.
Do I still use TaxPro Max? The NRS has moved to Rev360. Confirm current access on the NRS website.
Where do I file personal income tax? Most individuals file with their State Internal Revenue Service. Certain groups file with the NRS.
What is a Tax ID? It is an identifier linked to a person's NIN or a company's RC number, used for filing and tax clearance.
Who can I contact at the NRS? The Rev360 page lists helpdesk@nrs.gov.ng and 0209 460 2700.
Where you need further assistance: You may contact US & CO. (Chartered Accountant), a professional tax consulting firm in Lagos, Nigeria. 📞 WhatsApp: 08056219998 📧 Email: info@usc.com.ng 🌐 Website: https://www.usc.com.ng
Footnote: This article is for general information only. It is not complete investment, tax or legal advice. Systems, contacts and rules may change, so readers should consult a qualified professional and check current NRS guidance before making any investment or tax decision.
