- within Tax topic(s)
- with Finance and Tax Executives
- with readers working within the Accounting & Consultancy and Business & Consumer Services industries
Introduction
The Nigeria Revenue Service (NRS) has officially transitioned from TaxProMax to a new era of tax administration tagged Rev360 effective from 30th April 2026 in line with global Tax Administration 3.0 direction. The Platform is designed to be a fully digital, integrated, and taxpayer-centric system. This shift represents a move from traditional manual interactions to a streamlined, self-service interface that serves as a central hub for all tax activities, including registration, filing, payments, and requests. Additionally, the platform promises to reduce administrative burdens and increase transparency by providing taxpayers with real-time visibility into their records among other key features.
Notably, this transition aligns with the Nigeria Revenue Service (NRS) broader objective of strengthening tax compliance, improving efficiency, and leveraging data-driven oversight in line with Section 71 of the Nigeria Tax Administration Act 2025 (“NTAA”).
Key Features and Capabilities
Rev360 introduces several advanced features to simplify compliance and facilitate enhanced tax administration functionalities namely;
| S/N | FEATURES | DESCRIPTION |
| 1 | Unified Self-Service Portal | The platform provides a one-stop platform that eliminates the need to navigate between multiple systems for different tax tasks. Services ranging from tax registration, filing, and refund processes among others can now be initiated and completed on the platform. |
| 2 | Real-Time Tax Ledgers | Taxpayers can now view their comprehensive transaction history, including all debit positions (calculated liabilities) and credit positions (payments made). Outstanding liabilities are clearly captured in red for easy identification. |
| 3 | Mandatory Tax ID inclusion | The platform now requires the use of a Tax ID for all system processes and filings, with the Tax Identification Number (TIN) being gradually phased out. |
| 4 | Multi-Currency Support | Rev360 now allows for filing and tracking tax history across various currencies, including Naira, Dollars, Euros, Pounds, and Yuan. |
| 5 | Expanded Tax Accounts | The platform also includes more detailed accounts for capital allowance, loss relief, withholding credits, and balancing adjustments, as well as specific credits for virtual assets and other tax heads. |
| 6 | Offline Filing Options | To save on data costs, taxpayers can download Excel forms which are designed in line with IFRS standards to populate detailed schedules and breakdowns offline before uploading them for submission. |
| 7 | Automated Support Ecosystem | Rev360 provides an AI chatbot for natural language queries, a 24-hour multilingual contact center, and an internal ticketing system are available to resolve technical and operational issues with the system. |
End-to-End Filing and Payment Workflow
The end-to-end filing and payment workflow follows a structured process designed to ensure both accuracy and regulatory compliance. It begins with an assessment request, where taxpayers can use the “Request Assessment” feature to generate the appropriate tax filing for the correct accounting year if it is not automatically listed.
Before proceeding with filing, taxpayers are required to update taxpayer asset schedule through the asset management section, which also includes a disposal tab for assets that have been sold or fully depreciated. Once all necessary data has been completed, either through an Excel upload or a web form, indicated by reaching a 100% progress bar, then taxpayers can then upload it to the portal.
After successful filing, the process concludes with payment execution, where taxpayers are redirected to a payment module that allows taxpayers to settle taxpayer obligations via online payment gateways, apply withholding tax credits (in the case of Company Income Tax), or use taxpayer available wallet balance.
Onboarding Process and Requirements
The transition to Rev 360 is categorized by taxpayer current status with the NRS.
- Existing Taxpayers (Migrated)
Where taxpayers were previously registered on TaxProMax, data, balances, and history will be migrated automatically. Taxpayers will receive taxpayer login credentials via taxpayer registered email. - New Taxpayers
Entities not yet in the tax net must register freshly on the portal, which then requires approval from the relevant tax office. Upon they will be sent default login details via the email address provided to complete their registration on the system.
It is worth noting that taxpayer’s registered email is the primary gatekeeper for OTPs and login details. Therefore, if taxpayers cannot access their registered email, they must visit a local tax office immediately to update it to an active one.
Recommended Actions
- Existing taxpayer data and profiles will be migrated to Rev360, and each taxpayer will receive a notification via their registered Corporate Affairs Commission (CAC) email address. It is therefore important to ensure that taxpayer records with the CAC are accurate and up to date.
- With the introduction of e-invoicing for Medium and Emerging Taxpayers, increased transparency is expected, which may result in stricter compliance monitoring; taxpayers are consequently advised to adhere fully to the fiscalisation requirements.
- All outstanding tax filings and payments on TaxProMax should be settled, while copies of filings, receipts, and Tax Clearance Certificates should be downloaded and securely retained for record-keeping purposes.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
[View Source]