PROCESS FLOW 1

RESOURCE ALLOCATION

**ADDITIONAL MACHINES TO BE
RESOURCED BASED ON NEED**
Lead Consultant

3 Sub- 4 Sub- 2 Sub- 2 Sub-Consultant

Consultants Consultants Consultants Okeogun - Ibarapa
Ibadan Ibadanless City Oyo/Ogbomoso

Agents Enforcers Agents Enforcers Agents Enforcers Agents Enforcers

40 20 10
30 Machines
Machines Machines Machines
 PROCESS FLOW 2
REGISTRATION PHASE
REGISTRATION

AGENTS/SUB CONSULTANTS TAXPAYERS

REGISTER Electronic Registration/

(ELECTRONIC REGISTRATION) Data Captured

Registration and Data

captured
Card Issued

Vetting Process
(Verifying info
such as bank account/
referee/guarantor etc)

Card issued
Equipment TAX COLLECTION
& COMMENCES
Training provided
 PROCESS FLOW 3
TAX COLLECTION PHASE
TAXPAYERS AGENTS/SUBCONSULTANTS

CASH CASHLESS PREPAID POSTPAID

• Agent pays govt in advance

and electronic tokens Collects form of
Mobile Tax generated and loaded unto payment from taxpayers
Agent USSD Bank agent
Platform Center
• Payment is discounted

Using mobile
Pay to agent and NFC • Load Tax Card via
Short
tap card on machine code/USSD automated token
process. Agent can only collect
• Use of pre loaded code From designated taxpayers
• Direct deposit to account
tax card
• ATM Card
• Load tax card
• Make direct Taxpayer makes payment to agent and receives proof of
Receipt generated • Mobile Wallet on tax card payment using ATM payment
and/or confirmation • Quickteller card/Tax card
text • Wire transfer • Other E channels
• Other E-Channels
Payment reconciled against taxpayer account on platform
Reports sent to
IRS platform Taxpayers tap card to hardware. Receipt and or
confirmation text generated for all cashless transactions
Commission calculated and
TaxPayer Collection reported
Complete
 PROCESS FLOW 4
REPORTING AND RECONCILIATION PHASE

Taxpayers Agent Consultant/Gov

Tax-payers payment All agent collection are Receives all reports

Reported and Reported and reconciled
reconciled
Flag issues for low
Performance areas
Taxpayers status updated Agent commission auto calculated And follow up
For payment And reported
Commission reviewed,
reconciled
And approved

Commission reports sent to bank for

allocation of payment to Agents, Consultant Commission report issued
and Government
 PROCESS FLOW 5
COMMISSION PAYMENT PHASE

AGENT CONSULTANT GOVERNMENT

Consultant commission All reporting

Agent commission report requirements provided
reconciled and reviewed reconciled and reviewed
and reviewed

Weekly commission Payments sent to bank

Weekly commission approved and paid by bank
approved

All payment reporting

Payment sent to bank sent to govt agents and
Payment sent to bank stakeholders and
reconciled

Commission paid by
bank
 Lead Consultants
1. Responsible for the preparation
of financial statements and
reports
2. Provide proper reporting of tax
collected and activities of
consultants and agents in the
field
3. Auditing and financial
investigations including fraud,
insolvency and inconsistency in
tax collection
4. Reconciling all payment
deposited and allocating
payment to all relevant parties
5. Overseeing, researching and
recommending updates for
technology
6. Ensuring accuracy in all financial
and financial compliance
reporting
7. Manage a team of consultants
and take responsibility for the
quality, completeness and
accuracy of their work and
delivery on set goals and
objectives
8. Responsible for managing
reward schemes for taxpayers
and agents
9. Responsible for education and
sensitizing of agents, taxpayers
and all relevant stakeholders
10. Responsible for the registration
of taxpayers
Consultants Agents Enforcers
1. Responsible for the preparation 1. Collect taxes and deposit Ensuring that taxes are collected and
of financial reports collection to appropriate bank deposited accordingly
2. Account for taxes and post accounts for the designated area
and/or reconcile collection to 2. Educate taxpayers and ensuring
appropriate bank accounts for the that taxes are paid timely
designated area 3. Ensuring taxpayers receive proof
3. Ensuring that payment is of payment, such as tax receipts
deposited to the designated bank and text messaging
account on a daily basis 4. Communicate with taxpayers to
discuss issues regarding the new
4. Frequently interface with the
system of tax collection
public and maintain a
professional, reputable
demeanour at all times
5. Create monthly reports of tax
collected and activities of agents
in the field
6. Conduct field audits, evaluating
financial information and keeping
records of activities of agents and
tax payers
7. Keep organized and meticulous
files regarding tax collection and
all applicable details
8. Assist agents in sensitizing and
communicating issues regarding
the new system of tax collection
9. Manage a team of agents and
take responsibility for the quality,
completeness and accuracy of
payment collected on a daily
basis
10. Responsible for the registration
of taxpayers