At the Federal Capital Territory Internal Revenue Service (FCT-IRS), we are committed to ensuring that all enforcement actions are carried out in line with due process, transparency, and fairness. The Service maintains a clear internal mechanism to verify compliance before any enforcement measure is initiated.
2. Internal Compliance Verification Workflow
Before any enforcement action can be authorised, a mandatory verification workflow is executed as follows:
1. Payment Validation:
The Accounts and Compliance Units review the taxpayer’s transaction record within the TaxPorta database to confirm receipt of payment tied to the unique payment reference generated on the CDN.
2. Cross-Departmental Clearance:
The Enforcement Division is required to obtain written clearance from both the Compliance and Accounts Units confirming that no outstanding liabilities remain.
3. Directorate Approval:
No enforcement notice is issued without final approval by the Director, Tax Operations, who must certify that due verification has been carried out and documented.
3. Appeal and Redress Mechanism
Taxpayers who believe enforcement was initiated in error may immediately lodge a complaint through the Taxpayer Services Department or by emailing servicom@fctirs.gov.ng. All appeals are logged, investigated, and resolved within a defined service timeline. Verified payments automatically suspend any enforcement action pending review.
4. Technology-Enabled Safeguards
Our systems are designed to protect compliant taxpayers. The TaxPorta platform synchronises real-time payment data from approved Payment Service Providers (PSPs), ensuring that once a payment is confirmed, enforcement triggers are automatically disabled for that taxpayer.
5. Our Commitment
The FCT-IRS reaffirms its unwavering commitment to a transparent, accountable, and fair tax administration process. Enforcement is never punitive—it is corrective and always preceded by multiple layers of verification to prevent undue hardship to taxpayers who have met their obligations.
For further clarification or assistance, taxpayers may contact our Service Desk via contactus@fctirs.gov.ng or visit any of our tax offices across the Federal Capital Territory.