FEDERAL INLAND REVENUE SERVICE (FIRS)
SPECIFIC PROCUREMENT NOTICE
REQUEST FOR EXPRESSION OF INTEREST FOR TAX AUDIT
The FEDERAL INLAND REVENUE SERVICE (FIRS) of Nigeria is a semi-autonomous agency established in 1943 to assess and remit taxes to the Federal Government of Nigeria. Its vision is to deliver quality service to taxpayers in partnership with other stakeholders and make taxation the pivot of national development. Its mission is to operate an efficient and transparent tax system that optimizes tax revenue collection and voluntary compliance. FIRS has its headquarters at the Revenue House, which is located in Wuse Zone 5, Abuja.
Now more than ever, the FIRS needs to optimize tax revenue collection to meet the high expectations of the Government’s current year target of N8.3 trillion set for the Service. The Service in its bit to achieve this target desires to verify the level of remittance of taxes due to FIRS from deductions of Value Added Tax and Withholding Tax from companies. The verification exercise is envisaged to cover the entire 36 states of the Federation. It is on the basis of this that FIRS is undertaking to embark on a verification exercise designed to establish the level of compliance of companies’ obligation to deduct and remit WHT and VAT.
FIRS now invites interested and qualified consultants to express interest to provide Tax Audit services for the auditing of companies across the nation. To provide the required service as back up support to the FIRS Staff assigned for this exercise.
2. SCOPE OF THE REQUIRED SERVICES:
The scope of the Verification Exercise is as follows:
• External Tax Auditors to support FIRS Staff in auditing selected corporate bodies and determine the VAT and WHT liabilities for the period 2016 to 2017.
• Submit interim report of findings on each of the assigned corporate organization to FIRS Management and obtain Management clearance on agreed figures of liabilities before proceeding to the next stage (Demand notes by FIRS).
• Obtain Memorandum of Understanding/Payment Plans on established liabilities from the corporate organizations.
• Provide final report of VAT and WHT liabilities resulting from the exercise to FIRS Management.
The major skills required for achieving the deliverables are:
• Information Technology skills;
• Accounting skills;
• Numerate skill;
• Persuasion skills.
3. Specific output expected from the Consultant
• A work plan for the assignment.
• End of audit report to assist FIRS in raising Demand Notes.
• Memorandum of Understanding/Payment Plans on established liabilities.
• Suggested recovery strategies that may help FIRS in debt recovery.
4. ELIGIBILITY REQUIREMENTS:
The Firm must have extensive experience in Auditing and Communication Skills. Partners should possess technical/practical experience particularly with public agencies in developing countries. Besides relevant academic qualifications, successful applicants will be required to possess Practicing License with any of ICAN, ANAN and/or CITN.
Interested firms should submit (2) bound EoI documents duly signed, paginated, separated by dividers and arranged in the order outlined hereunder;
1. Evidence of Certificate of Incorporation with the Corporate Affairs Commission (CAC) including Forms CAC2 and CAC7.
2. Evidence of Tax Clearance Certificate for the last three (3) years valid till December, 2019.
3. Evidence of current Pensions Compliance Certificate valid till 31st December, 2019.
4. Evidence of current Industrial Training Fund (ITF) Compliance Certificate valid till 31st December, 2019.
5. Evidence of current Nigeria Social Insurance Trust Fund (NSITF) Compliance Certificate valid till 31st December, 2019.
6. Evidence of Registration on the National Database of Federal Contractors, Consultants and Service Providers By submission of Interim Registration Report (IRR) expiring on 1/1/2020 or valid Certificate issued by BPP.
• Evidence of Firm’s registration with relevant professional body e.g CITN/ICAN/ANAN/FRCN etc
• Sworn affidavit;
o whether or not any officer of FIRS or BPP is a former or present director, shareholder or has any pecuniary interest in the company/firm and confirming that all information provided are true and correct in all particulars.
o A sworn affidavit that the company is not in receivership or financially/Legally Encumbered.
o A sworn affidavit that the company is not a replacement for a hitherto tax defaulting company.
o Accompanying sworn affidavit of disclosure; to disclose clearly if any of the officers (or related person) of the Federal Inland Revenue Service (FIRS) or Bureau for Public Procurement is a former or present Director of the company and that the company does not have any Director who has been convicted in any country for any criminal offence relating to fraud or financial impropriety.
• Company Audited Accounts for the last three (3) years (2018, 2017, and 2016).
• Company Profile with the Curriculum vitea of key Staff to be deployed for the project, including copies of their Academic/Professional qualifications (ICAN, ANAN, CITN etc).
• Verifiable documentary evidence of at least three (3) jobs executed in the last five (5) years including Letter of awards, Job completion certificate, etc.
• For Joint Venture/Partnership, Memorandum of Understanding (MoU) should be provided. Note all the eligibility requirements are Compulsory for each JV partner.
• All documents for submission must be transmitted with a covering/Forwarding letter under the Company’s/Firm’s Letter Head paper bearing amongst others, the Registration Number (RC) as issued by Corporate Affairs Commission (CAC), Contact Address, Telephone number (preferably GSM No.) and e-mail address. The Letter Head Paper must have bear the Names and Nationalities of the Directors of the company at the bottom of the page duly signed by the authorized officer of the firm.
Only shortlisted Firms will be contacted.
5. SUBMISSION OF EOI DOCUMENTS
Interested firms are to submit a bound copy of Expression of Interest separated by dividers and arranged as indicated above. The documents should be submitted in a sealed envelope and addressed to (as stated below) and clearly marked with “EXPRESSION OF INTEREST FOR COMPANY TAX AUDIT”. Furthermore, the reverse of the sealed envelope should have the name and address of the bidder and dropped in the designated Tender Box in Room #2 of same address below, not later than 12 noon, 19th August, 2019 three (3) weeks from date of this publication.
The Director, Procurement Department,
Federal Inland Revenue Service, Revenue House Annex 3,
14, Sokode Crescent, Off Michael Okpara Way, Wuse Zone 5, Abuja
6. OPENING OF EOI DOCUMENTS
The EOI documents will be opened immediately after the deadline for submission 12 noon, 19th August, 2019 at the reception of the Procurement Department as stated above, in the presence of bidders or their representatives. Please, ensure that you sign the Bid Submission Register, as the Federal Inland Revenue Service (FIRS), will not be held liable for misplaced or wrongly submitted bids. For further enquiries, please contact the Service on 08074983355; Email: firstname.lastname@example.org
7. GENERAL INFORMATION
• EOI must be in English Language and signed by an official authorized by the bidder.
• EOI submitted after the deadline for submission would be returned un-opended;
• Where by law, your company is exempted from PENCOM AND ITF, court affidavit should be provided to that effect
• All cost will be borne by the bidders;
• All shortlisted bidders will be contacted at a later date for collection of RFP documents;
• FIRS is not bound to shortlist any bidder and reserves the right to annul the Procurrement processs at any time without incurring any liabilities in accordance with section 28 of the Pulic Procurement Act 2007.
FIRS Tenders Board,
For; Executive Chairman,
Federal Inland Revenue Service