Assessment Guide

                          PROCEDURAL MANUAL FOR ONLINE TAX ASSESSMENT The Tax Management System (TMS) and report system is a web based application for Tax Returns Filing, Tax Assessment, Issuing of Tax Clearance Certificate and the entire Tax management processes. It replaced the old manual process of tax management.       PREREQUISITE FOR FILLING ONLINE TAX ASSESSMENT ON THE PMERS SYSTEM Taxpayers are expected to fulfill the under-listed obligations before they can fill an online tax assessment-

1. Taxpayer must have a registered TIN.
2. Taxpayer must be registered on the Tax Management System (TMS )through the CRIRS website https://www.crirs.ng .Tax payer registration is done using his/her Tin Number.

https://www.crirs-pmers.ng/paye_search_tin  – Registration link for PAYE.

https://www.crirs-pmers.ng/da_search_tin   – Registration link for Direct Assessment.

 

3. After registration Taxpayer must login to the Tax Management System (TMS) https://www.crirs-pmers.ng/userlogin  to update profile, filling all necessary fields with adequate information .Once tax payers profile is updated Taxpayer can’t change his/her photo and signature after 48hrs of signup.

 

4. Taxpayer can proceed to Fill online tax assessment.

 

1. FILLING ONLINE TAX ASSESSMENT NON-PAYE APPLICANT  –  (DIRECT ASSESSMENT)

             At the beginning of every year, every taxpayer should,

1. Fill and submit online tax assessment. This process is done on the Cross River State Internal Revenue Website (CRIRS) Tax Management System (TMS) https://www.crirs-pmers.ng 

 

1. Taxpayer is expected to login into their TMS account https://www.crirs-pmers.ng/userlogin .
2. To fill a new assessment, taxpayer clicks on tax assessments submissions on the left menu bar ,page opens and taxpayer clicks on add new assessment on the top right of the page
3. Taxpayer is expected to fill in all fields on this page as applicable; Priority field includes

• Tax year
• Income source
• Annual Earning
• Other optional deductions where applicable

When these fields are filled by the taxpayer the system automatically populates his/her TAX Amount accessed

1. Tax payer clicks on add assessment button on the bottom left of the page to submit assessment.
2. After submitting the Tax assessment Taxpayer is expected to declare his/her Tax assessment by clicking on the “view/declare” button.
3. After tax assessment declaration taxpayer wait 24-72 hours for recommendation from Head direct assessment.
4. Tax payer remits his/her tax at branches of tax collecting banks or any other channel of payment (POS, Online).
5. Payment is registered on the account of tax payer on the Tax Management System (TMS) where the tax payer can go ahead and fund assessment and also apply for TCC.