NRS Tax Compliance: Rev360 and Your TaxProMax Records

Federal tax administration in Nigeria is now handled by the Nigeria Revenue Service (NRS). Businesses looking for older FIRS or TaxProMax guidance should check the current service and their taxpayer account before relying on historical screenshots or payment instructions.

What changed from FIRS to NRS?

The NRS framework took effect from 1 January 2026. FIRS remains a useful historical term when discussing earlier tax records, correspondence and filings, but current federal tax administration should be described using NRS.

This change does not make CAC annual returns and tax returns the same obligation. Your registry record, accounting records and tax filings need separate attention.

Rev360 and existing TaxProMax records

NRS provides a taxpayer self-service environment for tax management. Its Rev360 support guidance addresses taxpayers with previous TaxProMax credentials and migration-related questions. Use the official NRS service to establish the account available to your business.

Keep earlier acknowledgements, assessments, payment references and tax-clearance documents. Do not assume that a new interface means that earlier liabilities have disappeared or that a second taxpayer identity should be created.

Start with the taxpayer identity

Confirm the legal name, registration number and Tax ID. Compare the information with the company’s CAC record and current accounting records. If an identity mismatch appears, resolve it through the appropriate process rather than filing under a similar-looking name.

The NRS and Joint Revenue Board Tax ID service supports identity retrieval using the applicable entity information. Older records may use the term TIN. Keep both the current identity and historical references organised so they can be reconciled where necessary.

Prepare before opening a filing workflow

• Identify the tax type and the reporting period.
• Reconcile income, expenses and the supporting schedules.
• Establish the applicable tax treatment rather than assuming every business has the same obligations.
• Review earlier filings, assessments, payments and credits.
• Prepare accounts, computations and documents required for the transaction.
• Confirm which federal or state authority administers the obligation.

Portal access is a delivery method, not a replacement for accurate accounting or a proper tax computation.

Filing and payment are different stages

A completed return records the relevant information. An assessment or payment reference establishes a payment process. A bank debit does not by itself prove that the intended tax period has been credited correctly.

Check the status of the return, the relevant assessment and the payment record. Keep the available acknowledgement and follow up on unresolved transactions. Do not submit the same return repeatedly simply because an earlier result is slow to appear.

Federal taxes, state taxes and payroll

Some obligations are administered federally, while others fall within state responsibilities. A company with employees should distinguish its own tax position from the PAYE deductions and employer responsibilities relating to its staff.

Accurenza is complete accounting software with a payroll module. Maintaining organised accounting and payroll records can help preparation; the correct filing still depends on the taxpayer’s circumstances and applicable law.

When professional support helps

Consider a review where several years are outstanding, records are incomplete, an assessment is disputed, payment credits are missing or the legal entity has changed. A useful engagement identifies the periods and tasks covered before work starts.

Adebayo Oluwole & Associates provides accounting and tax consultancy alongside CAC compliance support. We review records, prepare applicable computations and assist with the agreed filing and follow-up work.

Current official references

• Nigeria Revenue Service
• NRS taxpayer self-service
• NRS support and migration guidance
• Tax ID retrieval service

For the separate registry obligation, see the difference between annual returns and tax returns and our CAC annual returns filing guide.

Updated 13 October 2026. About Adebayo Oluwole & Associates.