SERVICES LEVEL AGREEMENT (SLA)

S/N SERVICES TIME LINE COST REQUIREMENT PROCEDURE
1 Tax Clearance Certificate (TCC) 2 w/days Free Must have been registered in the data base of ESIRS i.       Register to obtain the ESBN
ii.     Present information for assessment (see tax Law 2011 as amended Section 41(1-3)  
iii.   Obtain a Notice of assessment
iv.    Proceed to the bank to pay the assessed value
v.     Obtain e-payment receipt from the bank
vi.    Payment is downloaded in the ESIRS platform after successful payment
vii.  TCC and receipts are duly prepared and given to the applicant.
2 Land Use Charge (LUC) 3 w/days Free Property must have been captured in the data base i.     Enumerate property.
ii.   Have a pictorial view of property
iii.       Define location
iv.       Issue property ID
v.         Tag property with ID plate
vi.       Store registered property in the data-base
vii.      Assess property for due tax payment
viii.    Issue demand Notice
ix.       Payment is made if no appeal
x.         Obtain E-Payment receipt from bank
xi.       Issue LUC receipt if payment is confirmed.
3 Capital Gains Tax (CGT) 2 w/days Free Property must have been captured in the data base i.     Property is assessed.
ii.   Minus expenses on property from amount assessed (selling price)
iii. Applicant’s tax payable is 10% of gain made.
iv.  Applicant pays CGT in the bank
Receipt, issued if payment is successful.
4 Motor vehicle administration 3 w/days Free Purchase of new vehicle/change of ownership i.   Applicant for motor registration, presents the following documents:
a.   Custom papers
b.   Bill of lading
c.   Purchase receipt
d.   Sales agreement
e.   After verification vehicle number plate is issued
5 Driver’s license 3 months Free Applicant must be 18 years and above i.      Information on Road Safety Joint Tax Board will be downloaded to capture all the particulars of the applicant.
ii. Information downloaded will be processed.
iii. After processing temporal driver’s license will be issued.
iv. Final driver’s license is issued later.
6 Renewal of vehicle license 2 w/days Free On expiration of vehicle license i.     Applicant fill form E, stating number of years of renewal.
ii.   The form is processed
iii. Vehicle payment code is downloaded.
iv.  Applicant goes to bank to pay.
v. Renewed license is issued within one week
7 Renewal of Driver’s license One month Free On expiration of driver’s license i.       Applicant presents expired license and fills Form-E stating number of years of renewal.
ii.     Applicant goes to bank to pay.
iii.   Applicant pays the approved charge in the bank and obtained E-payment receipt.
iv.    Motor Licensing Authority continues the processing and other functions.
v.     Then physical capture by FRSC
vi. License is released within one month.

CONTACT

website: https://irs.en.gov.ng/

Email Address: [email protected]

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