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

If you have not filed your taxes in a while, the process may look different this year.

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

The change can feel like a lot at first. But once you know where to find your Tax ID, which portal to use, and what information to prepare, the filing process is still familiar.

This guide explains how to find your Tax ID, log in to the right portal, and file your returns as an individual, sole proprietor, or registered company.

This article is a general guide, not tax advice. If your situation is unusual, speak with the NRS or your accountant.

What's Different?

There are two main changes.

The first is the name.

FIRS is now the Nigeria Revenue Service (NRS). It still collects federal taxes such as VAT, Company Income Tax, and Withholding Tax. If you see older articles that mention FIRS, some of the information may still be useful. The name may simply not have been updated.

The second change is the filing platform.

Rev360 replaces TaxProMax as the main government tax portal. It is where taxpayers can register, file returns, make payments, download certificates, and manage tax records. TaxProMax may remain available for a while during the migration, but Rev360 is the new platform to learn.

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

One small issue 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 avoidable stress.

Step 1: Find Your Tax ID

Everything starts with your Tax ID.

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.

To retrieve it:

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 are registering a brand-new business today, the full process can now be completed online in most cases.

Step 2: Log In to Rev360

There are two portals, depending on who you are 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:

consultant.nrs.gov.ng

It is 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 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 are VAT-registered, you collect VAT from customers and remit it to the government.

A simple way to think about VAT:

The VAT is not your income.

You are holding it temporarily until it is paid to the government.

Withholding Tax (WHT)

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

It commonly applies to:

• Professional services
• Contracts
• Rent
• Certain business payments

If your business deducts WHT from someone else, you are responsible for remitting it.

If another business deducts 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 zero Company Income Tax depending on their turnover, but they still need accurate financial records and are generally still expected to file returns.

If you only earn 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 similar across tax types.

You will:

1. Log in to 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 will provide information about:

• Sales
• VAT collected
• Purchases
• VAT paid

For Withholding Tax, you will upload your deduction schedule.

For Company Income Tax, you will submit your annual financial figures with supporting statements.

Rev360 guides you through the process step by step, which makes it easier for first-time users.

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

Step 5: Don't Forget Your Tax Credits

Many businesses overlook this.

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 can mean paying more tax than necessary.

You can also request these directly through the portal instead of dealing with paperwork:

• Tax Clearance Certificates
• Tax Statements
• Refunds

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 is why it helps to log in occasionally during the year, not 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

For most businesses, the tax portal is not the difficult part. The difficult part is sitting down to file and realising you do not know your numbers.

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

When your bookkeeping is up to date, tax filing is less stressful. Your VAT figures are already calculated. Your withholding tax records are already organised. Your profit is already known.

You are submitting numbers you have already been working with, not recreating months of transactions from memory.

That is 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.

When it is time to file your taxes, you are 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 is the biggest challenge in your bookkeeping today.