How to File Your Tax Returns With the NRS as an Individual or Business

If you've not filed your taxes in a while, you'll notice things look a little different this year.

The Federal Inland Revenue Service (FIRS) is now called the Nigeria Revenue Service (NRS), and the old TaxProMax portal is being replaced with a new platform called Rev360. Rev360 officially launched on 30 April 2026, and taxpayers are gradually being moved over.

At first glance it feels like a lot has changed, but once you understand where everything lives, the filing process is actually quite familiar.

In this guide, we'll walk you through how to find your Tax ID, access the right portal, and file your returns whether you're filing as an individual, a sole proprietor, or a registered company.

This article is meant as a general guide, not tax advice. If your situation is unusual, it's always worth speaking to the NRS or your accountant.

What's actually different?

There are really just two big changes.

The first is the name.

FIRS is now the Nigeria Revenue Service (NRS). It still collects federal taxes like VAT, Company Income Tax, and Withholding Tax. So if you come across older articles mentioning FIRS, the information is often still useful—they simply haven't been updated with the new name.

The second change is the platform.

Rev360 replaces TaxProMax as the government's main tax portal. It's now where you'll register, file returns, make payments, download certificates, and manage your tax records. TaxProMax may remain available for a while during the migration, but Rev360 is clearly the future.

If you've used TaxProMax before, you don't need to create a completely new taxpayer profile. Your previous filings, payment history, tax balances, withholding tax credits, and compliance records are all migrated automatically.

One small thing that catches many people off guard: if the email linked to your CAC registration is one you no longer use, update it before you need to file. Waiting until deadline week usually creates unnecessary stress.

Step 1: Find your Tax ID

Everything starts with your Tax ID.

The good news is that most people already have one.

For individuals

Your Tax ID is automatically generated when you register for your National Identification Number (NIN).

To retrieve it:

1. Visit taxid.nrs.gov.ng
2. Select Individual
3. Enter your NIN or NINAuth Share Code
4. Retrieve your Tax ID

For businesses

If your business is registered with the Corporate Affairs Commission (CAC), your Tax ID is also created automatically.

Simply:

1. Visit the same Tax ID portal
2. Choose Corporate
3. Select your organisation type
4. Enter your RC Number, BN Number, or IT Number
5. Click Retrieve Tax ID

Government agencies and non-resident companies can use the Others option.

If you're registering a brand-new business today, the entire process can now be completed online in most cases.

Step 2: Log into Rev360

There are two different portals, depending on who you're filing for.

If you're filing your own taxes

Use the taxpayer self-service portal:

selfservice.nrs.gov.ng

This lets you:

• File returns
• Make tax payments
• View your tax wallet
• Download Tax Clearance Certificates
• Track refunds
• View assessments
• Update your profile

If you're an accountant or tax consultant

Use the consultant portal instead:

consultant.nrs.gov.ng

It's designed for professionals managing multiple clients and teams.

Both portals use the same NRS login system, so you only maintain one account.

If you prefer someone else to handle your taxes, you can officially appoint a Tax Representative through the platform instead of simply sharing your password.

Step 3: Know which taxes apply to you

Most Nigerian small businesses regularly deal with three federal taxes.

Value Added Tax (VAT)

If you're VAT registered, you collect VAT from customers and remit it to the government.

A simple way to think about VAT is this:

The VAT isn't your income.

You're simply holding it temporarily until it's paid over to the government.

Withholding Tax (WHT)

Withholding Tax is deducted from certain payments before the supplier receives the money.

For example, it commonly applies to:

• Professional services
• Contracts
• Rent
• Certain business payments

If your business deducted WHT from someone else, you're responsible for remitting it.

If another business deducted WHT from payments made to you, that amount becomes a tax credit you can later use.

Company Income Tax (CIT)

Company Income Tax is based on your profits.

Some small businesses may qualify for reduced or even zero Company Income Tax depending on their turnover, but they still need accurate financial records and are generally still expected to file their returns.

If you're only earning a salary through employment, your Personal Income Tax is usually deducted through PAYE by your employer and paid to your state's revenue authority rather than the NRS.

Step 4: File your return

The filing process is fairly similar regardless of which tax you're submitting.

You'll:

1. Log into Rev360.
2. Select the tax type.
3. Choose the filing period.
4. Enter the required figures.
5. Submit your return.
6. Pay the assessment generated by the system.

For VAT, you'll provide information about:

• Sales
• VAT collected
• Purchases
• VAT paid

For Withholding Tax, you'll upload your deduction schedule.

For Company Income Tax, you'll submit your annual financial figures together with supporting statements.

One nice thing about Rev360 is that it guides you through the process step by step, making it much easier for first-time users.

Deadlines vary depending on the type of tax and your accounting year, so always confirm the current filing dates on Rev360 or with your accountant.

Step 5: Don't forget your tax credits

This is one area many businesses overlook.

If customers deducted Withholding Tax from payments made to your business, those deductions become tax credits that belong to you.

Inside Rev360, you can:

• View your WHT credits
• Reconcile your tax ledger
• Offset credits against future tax liabilities

Leaving those credits unused is essentially paying more tax than necessary.

You can also request:

• Tax Clearance Certificates
• Tax Statements
• Refunds

directly through the portal instead of dealing with paperwork.

What if something goes wrong?

If you disagree with an assessment, you can submit an objection through Rev360 and upload supporting documents electronically.

Audit notices, desk review requests, and other official communications also arrive inside the portal.

That's why it's worth logging in occasionally throughout the year instead of only during tax season.

If you need help, the NRS can be reached on:

• Phone: 02094602700
• Email: helpdesk@nrs.gov.ng

They also publish user guides, templates, and recorded webinars inside the portal.

The hardest part isn't filing

Here's something we've noticed.

For most businesses, the tax portal isn't the difficult part. The difficult part is finally sitting down to file and realizing you don't actually know your numbers.

Maybe business and personal expenses have been mixed together for months. Maybe receipts are buried in WhatsApp chats. Maybe you're trying to remember what that transfer from February was actually for. At that point, filing becomes an investigation instead of a simple task.

But when your bookkeeping is already up to date, tax filing becomes much less stressful. Your VAT figures are already calculated. Your withholding tax records are already organized. Your profit is already known.

You're simply submitting numbers you've already been working with—not trying to recreate months of transactions from memory.

That's exactly why we built Bukki.

Bukki automatically imports your bank transactions, separates business from personal spending, tracks VAT and Withholding Tax as you go, and keeps your books up to date with proper double-entry accounting.

So when it's time to file your taxes, you're reviewing reports instead of scrambling through bank statements.

Get started for free, or read our guide on how to separate personal and business expenses if that's the biggest challenge in your bookkeeping today.