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Some common queries regarding the EBS-RCM:
 

AGGRIEVED BY AN ASSESSMENT
A taxable person being aggrieved by an assessment to income tax made upon him, having failed to agree with relevant tax authority in the manner provided in subsection (3) of section 57 of Personal Income Tax Act (PITA) 1993, may appeal against the assessment on giving notice as provided in section 61 of this Act within thirty days after the date of service of notice of the refusal of the relevant tax authority to amend the assessment as desired.

Sub-section (3) of section 57 of this Act says:
If a person who has objected to an assessment agrees with the relevant tax authority as to the correct amount of the tax chargeable, the assessment shall be amended accordingly and notice of the tax chargeable shall be served on the person. Provided that, if an applicant for revision under the provision of this subsection fails to agree with the relevant tax authority on the amount of the tax chargeable, the relevant tax authority shall give notice of refusal to amend the assessment as desired by that person and may revise the assessment to such amount as the relevant tax authority may, according to the best of its judgement, determine and give notice of the revised assessment and of the tax payable together with notice of refusal to amend the revised assessment and, where requisite, any reference in this Act to an assessment or to an additional assessment shall be treated as revised under the provisions of this proviso

What is the procedure for making payments to the Lagos State Government?
All payments to Lagos State Government are made at the designated banks (see list on www.lasg-ebs-rcm.com/Banking/Enilisted Banks. A payer walks to the bank. He completes a customized deposit slip. The bank’s official captures the payment details on E-Pay Application. The Bank’s official synchronises the transaction and generates and prints the Automated Revenue Receipt which he hands over to the payer before he leaves the banking hall

How do I make Payment to LASG with my Tax Card?
To make payment with your Tax Card, submit your Tax Card to the Bank’s Official that is in charge of the payment. The Bank’s official inserts the card in one Card Reader and the Bank Card in another Card Reader. The Bank’s Official captures the payment details in both the Payer’s card and the Bank Card. The bank’s official synchronies the Cards and returns the payers card to him before he leaves the banking hall.

How would a Payer without the e-TCC card make payment to Lagos State Government?
The Bank will assign a Temporary Card to the payer with his Payer Identification number and use it to capture the payment details of the payer.

My company has been deducting taxes from my salary but has never given me an Electronic Tax Clearance Certificate (e-TCC). What can I do?
The Electronic Tax Clearance Certificate (e-TCC) is issued only after due application by a taxpayer. Kindly complete the e-TCC application form and forward it through your employer to the nearest Tax Station with the breakdown of payments for individual staff for immediate processing.

How can I process the e-TCC cards for the staff of my company?
Each staff of your company would have to complete the e-TCC application form obtainable from the Lagos State Internal Revenue Service Tax Stations or downloaded from th EBS-RCM website at www.lasg-ebs-rcm.com>Tax Procedures and Resources>Tax Forms; then return all completed forms accompanied by duly signed Form H1 and Form H2 for the company staff to the Tax Station nearest to you for immediate processing of the e-TCC

I have left my former employment where I was issued an e-TCC, how can I update the certificate now?
When once you have been issued with an e-TCC, your future transactions will be tied to your Payer Identification Number, to renew your e-TCC in your new employment, complete the e-TCC/m-TCC Renewal Form, attach your e-TCC card and then submit to your new office. Your Office will submit the documents to the nearest Tax Station for prompt processing.

I have been paying my taxes from 2002 to date both in my former and current places of employments and have not been issued with the Electronic Tax Clearance Certificate. What can I do?
The Electronic Tax Clearance Certificate (e-TCC) is issued only after due application by the taxpayer. Kindly complete the e-TCC application form and forward same through your current employers to the Tax Station nearest to you for the immediate processing of your e-TCC. The renewal of the e-TCC card is on a yearly basis.

I am a self-employed individual and I need a tax clearance certificate How do I obtain it?
You can obtain the Electronic Tax Clearance Certificate by duly completing and submitting the Self Assessment Form obtained from any branch of the Lagos State Government Revenue Collecting banks. After making the required payment, the bank will forward the application form on your behalf to Alpha-Beta Consulting Limited. ABC will process your card and return it to the bank. You can then go back to the bank after 72 Hours to collect the card. You may also visit any Tax Station nearest to you to obtain an Assessment, and then make the payment at any of the designated banks. You will then complete and submit the Self Employed Application form to Tax Station. You can return to the Tax Station after 72 hours to collect the e-TCC card

How can I access the information contained in my e-TCC card?
You can check your e-TCC card details by logging on to the Electronic Banking System of Revenue Cycle Management website at www.lasg-ebs-rcm.com. You can also check your card details through the Card Readers deployed at all Tax Stations, Ministries and parastatals, E-Service Points and all designated banks’ branches in Lagos Sate

I have forgotten my password, how do I get a new one?
When you log on for the first time to check your e-TCC profile, the system generates a security code which is sent to you as sms and also to your mail box.The new password which you supply is automatically sent to your e-Mail address for future reference after a successful logon process. When you forget your password, you can refer to your e-Mail for the password and also your security code. You can also lodge your complaint with proof of e-TCC account profile ownership to your tax station or post the complaint to the EBS-RCM website at www.lasg-ebs-rcm.com or call the Helpdesk

How can I report the error on my e-TCC profile?
Call the Help Desk on any of these numbers 0708-0445-566, 0805-5097-722 and lodge the error complaint. You will get advice on how to correct the error.

I lost my e-TCC card, how can I get a replacement?
Report the loss of the card to the Tax Station where the card was issued. The Station will assist you with the guidelines on how to get a replacement.

How do I renew my Electronic Tax Clearance Certificate?
Your e-TCC card is automatically updated when you synchronise your e-TCC card. You can synchronise your e-TCC card at any branch of the designated banks, designated Ministries, parastatals and all e-Service Points in the Lagos State. You can also synchronise your card at ABC office.

Does your tax assessment process take account of the informal sector?
All taxpayers are classified into payment groups viz: professionals, trade groups, associations and artisans to facilitate their incorporation into the tax process. There is also a flat rate tax for all trade groups.

Should I pay any amount for the e-TCC?
The tax card is issued free of charge to the taxpayer after the payer has fulfilled the tax obligations. You are not required to pay any amount to obtain the card.

How can I verify my receipt?
You can validate your receipt either by sending the receipt number and code as text message to any of the GSM numbers indicated on the face of the receipt or online at www.lasg-ebs-rcm.com to receive the name of the payer, amount paid, address of the payer and the date of the payment. NOTE: A fake receipt cannot be validated. Before value is given to any receipt, it must have been validated by an accredited official and there is also an audit trail report of such person.

What measures have you adopted to enhance Taxpayer Assessment?
Tax Assessment is the preserve of the Lagos Internal Revenue Service in compliance with the appropriate legislation. However LASG has also introduced Self Assessment that enables payers to assess themselves and make such payments at the Banks without delay.

Do you have a Help Desk to attend to enquiries?
We maintain a fully operational Help Desk where all enquiries from stakeholders on our products and services can be directed. We ensure prompt responses to all enquiries. You can direct your enquiries to 01-7613108, 01-7736399, 01-7643174, 0708-011-2233, 0805-509-7733, 0805-509-7722, 0708-044-5566 or e-mail helpdesk@lasg-ebs-rcm.com

What is the tax payment procedure?
The tax payment procedure is spelt out in the Guidelines on the EBS-RCM (see Guidelines on EBS-RCM).

How effective is your public enlightenment campaign?
Our public enlightenment campaign permeates all strata of the society. We place jingles and announcements on radio and television. We also place newspaper and billboard adverts and also distribute handbills. All these measures are geared towards educating the populace on the tax process.

Apart from media publicity, do you have a program of direct contact with the taxpayers?
We hold strategic sessions with different segments of the society in which we pass first-hand information on the tax process to the people. For example we hold periodic meetings with Associations, Trade groups, banks and the Organised Private Sector in order to give them first hand information on the EBS-RCM operations.

How secured is the EBS-RCM system?
EBS-RCM is implemented on a reliable security protocol to ensure data security and integrity. We are also constantly updating the systems security protocols based on current systems security networks; this makes it difficult to hack into the system.

Does the EBS-RCM system help in reducing incidences of tax evasion?
EBS-RCM generates reports that induce taxpayers to fulfill their full tax payment obligations. We generate such reports as Interest and Penalty Reports for underpaying individuals and companies and Non Remittance Reports for non paying individuals and companies.

How comprehensive is your tax enumeration process?
Tax assessment is strictly Internal Revenue Service responsibility in compliance with appropriate legislation. However, TAMA assists in identifying candidates for tax assessment. EBS-RCM also monitors the trend of payments of individuals and companies and raise queries for unusual trends. Also we have automated some assessment processes such Ground Rents.

How do you eliminate the effect of collusion in the tax assessment process?
Through constant activity scanning process of tax payers, we are able to find true tax liability of individuals and companies.

What strategies have you adopted for improving taxpayers compliance attitude?
We have adopted a multi-modal approach aimed at improving taxpayers compliance attitude. We highlight the consequences of tax evasion to the State through the enlightenment campaigns. We also utilise intelligence information collected through several media and the audit selection process complements the compliance improvement strategy.

How does EBS-RCM keep track of the payment history of taxpayers?
The EBS-RCM has the full complement of all payers database and can generate series of reports that not only show the payment history of the taxpayers but also induce them to voluntarily fulfill their tax obligations

How do you ensure that banks report transactions duly?
Banks that do not comply with the Guidelines on EBS-RCM are penalised or even de-listed from the scheme. In addition, the introduction of the Bank SAM card compulsorily mandates all banks to report all remittances as and when due.

How does the EBS-RCM ensure that payments are made to appropriate accounts of the Agency?
The tax codes for tax stations and all revenue items ensure remittance verification, deterring unauthorised access and provide enhanced transaction reporting itenery.

How long does it take to obtain the Automated Revenue Receipt after it has been printed?
The Automated Revenue Receipts (ARR) are issued 48 hours after value date of the transactions. Taxpayers can collect their receipts from their banks a day after value date of the transaction.

What does EBS-RCM require from banks?
See the Guidelines on EBS-RCM.
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