FAQs

A. Please Visit www.crossriverpay.com
B. Click on “Request TIN”
C. Proceed as “Individual” OR proceed as “Corporate”
D. For Individual

i. Enter Phone Number and Click on “Proceed”
ii. Enter all the fields correctly.
iii. Capture your profile image.
iv. Check the Confirmation box and click on “Proceed.”

E. For Corporate

i. Enter all the fields correctly.
ii. Capture your profile image.
iii. Check the Confirmation box and click on “Proceed.”

A. Please Visit www.crossriverpay.com
B. Click on “Retrieve Your TIN”
C. Under “Lost Your Tin”, Enter “Name, Phone or Email”
D. Click Search TIN.

A. You must have completed Step 3 Above
B. Please Visit www.crossriverpay.com
C. Click on “Login”
D. Enter your TIN and password.
E. Click on “Sign in”

A. Visit www.crossriverpay.com
B. Click on “Login”. You will be redirected to link to https://app.crossriverpay.com/
C. Click on “Set Up Now” and you will be redirected to https://app.crossriverpay.com/sign_up
D. Enter any of the following:

I. Name
II. Phone number
III. TIN
IV. Email address
V. Please Note that: Email will be used to set up password.

E. A welcome to Cross River Pay page will be displayed.

i. Confirm the details displayed are correct and click “Register”.
ii. If your Email is incorrect, please change it. And Please Reach out to CRIRS to effect a permanent Change.
iii. The following message will be displayed. “A verification link has been sent to your email, click the link to verify email and create
account password.”
iv. Open your mailbox and look for the mail from“Cross River Pay”.
v. Click on the link.
vi. If you don’t see the mail, check your junk or spam mails
vii.It will take you to a welcome page where you can enter your password word twice for confirmation.
viii. Click on Create Password
ix. That opens up to a sign in page, Sign in with your TIN and password

• Go to crossriverpay.com and Login into your profile (INDIVIDUAL OR CORPORATE)
• From the top left, click on the 3 dashes (if you are using a mobile device) to reveal the list of menus, then Click on “Make Payment”.
• From the “MDA” field, search and choose the desired MDA were your revenue item is domiciled.
• If you want to choose Cross river state internal revenue service, you should select Internal Revenue Service.

* Please note* Do not choose Board of Internal Revenue” But if you want to choose an MDA other than the internal revenue service, please select from the list of MDAs

• From the “Revenue Head” field, Search and choose your desired revenue head
• From the Revenue Item Field, Search and choose the desired revenue item.

*Please note* not all MDA’s have both Revenue Head and Revenue item, some just have revenue head while some have both revenue and revenue item like in the case of cross river broadcasting corporation that has both revenue head and revenue item.

• Next, in the amount field, enter the amount.

*Please note* some amounts are fixed and regulated, and such items will have the amount displayed automatically. So go ahead and enter the desired amount. Make sure you include decimals if your assessment goes into decimal fractions.

• From the “Choose Payment Method”, click and choose any of the desired below:
  1. Pay online with card/Bank Transfer – Moniepoint Gateway
  2. Pay with Payoutlet-Bank Branch – Etranzact payoutlet
  3. Pay with Paydirect-Bank Branch-Interswitch-paydirect
  4. Click on “Make payment”

If you choose 1 above, The following Payment methods will be displayed, choose your most preferred method. (Many find “pay with transfer very convenient.”). If you too prefer “Pay with transfer,” then click on it and you will see displayed a virtual account as you see here represented. Just make the transfer of the exact amount to the virtual account displayed.

*Please note* that, the account that will be displayed is a one-off virtual account, created to receive the exact amount. Once the exact value hits the account, that account ceases to exist and the same time government receives the exact value. That means, don’t use that same account for another transaction. You need to use only what the platform generates for you on each transaction. Once the transfer is made, please click on “I have transferred the money”. Then, the page will refresh and show you payment status.

However, if you choose the “Pay with card” method, then follow as shown below:

i. Enter correctly your Card details. Please note the CVV is the 3 digits behind your card.
ii. When done entering all details, click on continue and follow the on screen instructions.

You may choose to explore the remaining two options below. We will love to get your experience with the two options below, if preferable.

1. Pay with USSD
2. Pay with Phone No

1. Pay with Quickteller/Interswitch(URL)

a. Provide TIN
b. Revenue item you are paying for
c. Revenue code
d. If you already have an invoice please provide

2. Pay with Etransact (URL)

a. Provide reference
b. Etc

3. Pay with Remitta (For Schools Only)

1. Go to crossriverpay.com
2. Click on “Pay Cross River State”
3. Enter your payment reference, TIN, Email or phone number to proceed
4. Your details will pop up for confirmation
5. Click on continue
6. Follow from step A (iii) above to complete payment

1. Login to crossriverpay.com as a company.
2. Click on the 3 dashes found top left of your dashboard to display the menus
3. Click on Withholding Tax
4. Click on Pay Withholding Tax
5. in the search field that shows up, enter the TIN of your suppliers of which you withheld their taxes for government
6. Please note: If they don’t have a TIN, then provide them with steps 1 to 4 of above
7. Or send the link below to them to create their TIN https://crossriverpay.com/request_tin
8. Returning back to step 5 above, Enter the TIN of your supplier
9. A confirmation page appears as seen here.
10. Click on the “+” sign to add the supplier
11. You will see as displayed, the TIN and name on TIN, the percentage, and the amount
12. Enter the percentage used to get the amount withheld
13. Enter the Amount Withheld (The Amount you are to pay to government)
14. Very Important: Enter the Contract Description.
15. If your entered entry was entered in error please click on the remove button to remove the wrong entry.
16. If entry is ok, then Click on “Pay Withholding Tax”
17. A confirmation display will ask you “Do you wish to proceed?” If you are okay, click on “Yes proceed”. An invoice with an invoice number will be created successfully
18. If you want to pay immediately, please transfer the exact amount to the virtual account displayed in the bullet point 1, of the invoice or click on the pay online now button
19. Or walk into any receiving bank with the printed invoice and the bank teller will complete the payment process
20. If you have a lot of suppliers to upload, instead of doing the addition one by one, please follow the next step for bulk upload
21. Under the withholding tax menu, click on Bulk withholding tax
22. Click on “Click to Download Sample “. A sample will be downloaded to your device.
23. Prepare your schedule in the format downloaded and “click to select a file for bulk upload” to upload.
24. After uploading, Please follow step 16. Above to make payment. Once payment is made, the supplier can see that he has a credit note when he logs in to his crossriverpay profile

What is TCC?

This is a document issued to an individual or organization by a relevant Tax Authority on application as an evidence of settlement of tax liabilities.

Like withholding tax, Tax Clearance Certificate (TCC) is a measure adopted to reduce tax evasion.

Issuance

A taxpayer can demand for his tax clearance certificate from the relevant tax authority and the certificate is expected to be issued to him within two weeks of demand, which shows that the taxpayer has been cleared of all the tax liabilities for the past three (3) years preceding the current year of assessment.

Where the document is not issued within the period of two (2) weeks, a refusal letter has to be written  to the taxpayer and reason(s) stated.

The relevant tax authority will issue the certificate if, according to section 84(1):

– The tax assessed on the income of a person for the three years immediately preceding the current year of assessment has been fully paid; or

– No tax is due on the income or that the person is not liable to tax for any of those three years.NOTE: It is not compulsory that the current year’s tax must be paid before the certificate is issued except the applicant is leaving the country finally.

Requirement for Issuance of TCC: 

A taxpayer applying for TCC is expected to do the following:

– Obtain taxpayer Identification Number (TIN) from the office of Internal Revenue Service.

– Complete form A (Abridged) and Form No: IRS/APTC/1 at the relevant tax office.

– Provide a letter of identification from the employer, and evidence of taxes remitted for the three years preceding the year of application.

– Provide a month pay slip for each preceding year.

It is 401007

According to the law on taxation (PITA, cap. P8 2004 LFN), personal income Tax is not levied on the business/company but on the individual earned income

No, personal income Tax is levied on the sum of all of an individual’s earned income.

A Taxpayer can be assessed after he has filed his annual Tax Returns for the relevant year of assessment.

He can also be assessed through Best Of Judgment (BOJ) where the tax Authority uses the information available to raise an assessment on a Taxpayer who fails to file his returns within a period as allowed by law.

Due date is the date prescribed by the law for filing of Tax returns and making payment by Taxpayers.

Personal income Tax is a Tax that is levied on the income of individual(s) who are either in employment or are engaged in their own business. The tax maybe PAYE & Direct Assessment.

Appear in court on the date stated on the summons along with all necessary documents and receipts of remittance.

Write a letter of objection addressed to the executive chairman stating the basis and grounds of your objections clearly and you will be responded to or invited to the tax audit review meeting to review your assessment.

All persons who earn income, whether employees or individual (self employed) pays Personal Income Tax. The self-employed are required to file their returns and make payment on annual basis.

No, one can only obtain his/her TCC from the tax authority where the person has been paying his/her taxes in compliance with the law.

Yes, withholding taxes is recognized as part of taxes paid and can be net off from liability assessed for the year and balance is paid. It is an advance payment

Please check the list handed over to you, the Taxpayer

Tax guide is handed over to the Taxpayer for proper study.

You can also use the online Tax Calculator by clicking here

It’s 5% contract & supply and consulting and 10% Rent, dividends, interest, commission & professional services

Till 31^st December of the same year it is issued.

JTB TIN is an acronym for the Joint Tax Board Taxpayer Identification Number.

JTB Unit is responsible for electronic system of taxpayers’ registration, which uniquely identifies all taxpayers and is available nationwide.

• This unit seeks to create a harmonized electronic taxpayer identification and registration system which would facilitate the sharing of information among the tax authorities.
• This would eliminate multiple taxpayer registration among respective tax authorities.
• It will increase tax compliance and create a competitive and conducive environment for investors. It will also widen the tax base through the registration of all eligible taxpayers.
• This would enhance greater compliance and returns as the available information of each taxpayer would enable proper tracking and more effective collection processes.
• This would lead to an increase in revenue collection.

You need the JTB TIN to perform transactions within the country. It also uniquely identifies you as a taxpayer.

Direct assessment is an income tax which is imposed on self-employed persons. The self-employed include but is not limited to professionals. E.g lawyers, Architects, Accountants, Surveyors, Consultant, Contractors, Politicians, Mechanics, Traders, Welders, Vulcanizes, Farmers, Carpenters, Tailors, Hair dressers etc. and all residents in Cross River who have any source of income.

The due date for return of filing return is or before 31^st March in any given year

Yes.

Yes all approved collecting banks can collect tax payment.

The current rates applicable to the taxable or chargeable income are as follows.

1^st              300,000 @ 7%

Next           300,000 @ 11%

Next           500,000 @ 15%

Next           500,000 @ 19%

Next           1,600,000 @ 21%

Next           3,200,000 @ 24%

As an individual starting a new business which is less than a year, you are not due. That is to say your Tax for 2016 for the first year will be remitted in year 2017 (the following year) and the return must be filled on or before 31^st March, 2017.

This is a deliberate and illegal act of the taxpayer not to pay tax. It entails taxpayers deliberately misrepresenting the true state of their affairs to the tax authorities to reduce their tax liability and includes dishonest tax reporting, such as declaring less income, profits or gains than the amounts actually earned, or overstating deductions.

This is a systematic way of taxpayer avoiding payment of correct tax. It involves using lapses in the tax law to obtain a tax advantage that the government never intended. It frequently involves contrived, artificial transactions that serve no purpose other than to reduce tax liability