PAYMENTS · CHANNELS
Payment channels
Eight ways to pay, chosen so that no taxpayer is excluded — a smartphone and a card at one end, a USSD string on a feature phone at the other, and a staffed cash office for the taxpayer who has neither.
Choosing a channel
All eight channels settle into the same account and produce the same receipt. The difference between them is convenience, speed of confirmation and what you need to have in your hand. Electronic channels — card, transfer, USSD, Remita, POS — confirm within minutes and post to your tax account the same day. A branch payment is confirmed when the bank settles, normally the following working day.
For recurring obligations, a direct debit mandate is the least trouble: monthly PAYE for an employer, quarterly instalments for a trader, or an agreed arrears schedule. The mandate is set up once, collects on the agreed date and produces a receipt automatically, which removes the commonest cause of penalty — forgetting.
Large employers should ask for a dedicated virtual account. Transfers into it are recognised without a reference, which removes the risk of a ₦40 million remittance being misapplied because a reference was mistyped.
The eight channels in detail
Bank branch
Any of 14 collecting banks
Take your payment reference to the counter. The teller enters it, the amount is displayed for confirmation, and the payment is made. No form to fill and no separate deposit slip. Confirmed on settlement, normally the next working day.
POS terminal
Area offices and market agents
Card payment at any area revenue office, zonal licensing station or accredited market agent. The terminal prints a slip and the electronic receipt is issued immediately to your account. Terminal identity is recorded against every transaction.
Online card
24 hours
Pay by debit or credit card in the taxpayer portal. Verve, Mastercard and Visa are accepted. The receipt is issued on authorisation and the tax account is updated immediately.
Bank transfer
NIP, 24 hours
Transfer from your banking app quoting the payment reference in the narration, or to a dedicated virtual account issued to you. Posts within minutes.
USSD
No internet required
Dial your bank’s USSD string, choose bill payment, and enter the payment reference when prompted. Works on any phone and is the most used channel in the informal sector.
Remita
Primary gateway
Every demand notice carries a Remita Retrieval Reference. Pay it at any bank, on the Remita website or in the Remita app. This is the channel most employers use for PAYE.
Direct debit
For recurring payments
A standing mandate on your account, used for instalment arrangements, monthly employer remittance and quarterly presumptive tax. Set up once through the portal or at an area office.
Cash office
Revenue House only
A single designated, camera-monitored cash office for taxpayers with no electronic means. Cash is lodged against a reference and produces an electronic receipt on the spot. No other office in the Service accepts cash.
Channel comparison
| Channel | Confirmation time | Transaction limit | Charges | Best for |
|---|---|---|---|---|
| Bank branch | Next working day | None | No Service charge | Large one-off payments; taxpayers who want a stamped slip |
| POS terminal | Immediate | ₦500,000 per transaction | No Service charge | Payments at an office or in a market |
| Online card | Immediate | ₦1,000,000 per transaction | No Service charge | Individual taxpayers paying from home |
| Bank transfer | Within minutes | Your bank’s NIP limit | Your bank’s transfer fee | Employers and large remittances |
| USSD | Immediate | ₦200,000 per day | Your bank’s USSD fee | Traders, artisans, anyone without internet |
| Remita | Immediate | None | No Service charge | PAYE schedules and MDA-related payments |
| Direct debit | On the collection date | By mandate | No Service charge | Instalments and recurring monthly obligations |
| Cash office | Immediate | ₦100,000 per day | No Service charge | Taxpayers with no bank account or card |
Before you pay, check five things
- The payment reference matches the demand notice you are settling.
- The amount displayed by the channel matches the amount on the notice.
- The revenue head shown is the one you intend to pay.
- Your TIN appears on the confirmation.
- You receive an electronic receipt with a receipt number — not just a bank slip.
If a payment does not reflect
Electronic payments post within minutes; branch payments post on settlement, normally the following working day. If a payment has not appeared after two working days, raise it with the taxpayer service desk quoting the payment reference and the bank confirmation.
Unmatched payments are queried by the reconciliation desk within 24 hours and cleared within five working days. A payment that reached the treasury is never lost — it is unallocated, and allocation is a desk exercise.
Accredited banks and providers
Fourteen collecting banks and six payment service providers, with the channels each supports.