In
2017, FIRS announced the introduction of six (6) new electronic tax services
(e-services) after several years of preparation. These include e-Registration;
e-Stamp duty; e-Taxpay; e-Receipt; e-Filing and e-TCC. 

Why the introduction of the electronic
tax services? 

The
government in a bid to make the tax process convenient and in line with the
National Tax Policy, introduced the electronic services to ensure adequate
track of taxpayers’ records are kept, ease revenue collection, increase compliance
levels, reduce administrative burden and improve accountability amongst others.

Of
all the e-services, the e-Filing system seems to be one of the most talked
about initiatives of FIRS and has received the most consultation from
stakeholders.

What is e-Filing service?

E-Filing
is the process by which taxpayers render select tax returns online through
FIRS’ Integrated Tax Administration System (ITAS). The taxes covered under the e-Filing
platform include:

·       Company
Income Tax (CIT)

·       Capital
Gains Tax (CGT)

·       Tertiary
Education Tax (TET)

·       Pay-as-you-earn
(PAYE) and

·       Value
Added Tax (VAT).

On
the e-Filing platform, taxpayers are able to view their current balances with
the tax authority i.e. how much has been remitted and how much is outstanding. This
is expected to provide taxpayers with real-time access to tax records submitted
with the authorities without the need to physically visit the tax office. It is
also expected that the e-Filing system will be a reflection of the guiding
principles under the National Tax Policy  
of convenience, cost-effectiveness and flexibility. 

To ensure
seamless use of FIRS e-Filing service, taxpayers need to keep abreast of e-Filing
registration requirements.

What is the e-Filing process?

The e-Filing
registration process can be completed in just three (3) step as follows:

1.   
Obtain an “e-Filing access application form”
from any FIRS tax office or download the form from the FIRS website here e-Filing
Application Form

2.   
Complete the form by following the
instructions contained therein. The contact information provided may be that of
the taxpayer or a representative such as a tax consultant. Please note that
contact details to be included should be carefully thought out as vital
information about the taxpayer will be readily accessible by the contact

3.   
Physically submit the duly completed form to
FIRS after which a system generated username and temporary password will be
issued. The password should be changed after first time login to the platform.
This step could be completed within 24 to 72 hours.

As
earlier noted, the e-Filing process is still in its infancy. Hence, taxpayers
may experience hitches and possible delays while using the electronic service
which are typical at the teething stage. It is therefore advisable to liaise
with relevant tax offices on the appropriate mode of filing ahead of any
deadline.

With
the above steps and tips, dealing with the FIRS has just gotten easier and
better. Therefore, fulfilling your tax obligations should no longer be a
burden. Please do share your experiences or thoughts about the FIRS e-Filing
system.