Over the past decade, there has been a strong global move towards digitalisation. Most sectors are gravitating towards improving and transforming their business operations. Business functions and processes are leveraging technology solutions to expand the use and context of digitized data. In most economies, tax authorities have also tapped into the benefits of digitalisation and enhanced revenue collection through seamless adoption of technology.
Some tax authorities in Nigeria are also adopting digitalisation, as onerous manual processes are being replaced with more convenient methods for taxpayers through electronic services. For example, as part of the relentless digitization efforts, the Federal Inland Revenue Service (FIRS), in 2017, announced the introduction of six (6) new electronic tax services (e-services) for the convenience of taxpayers in Nigeria, namely e-Registration, e-stamp Duty, e-TaxPay, e-Receipt, e-Filing, and e-TCC