FIRS PPM 5 Payment Gateways and Digitalization Integration and Leveraging Technology - Prof Oyedokun.pptx

Training Session Organised by Peculiar People Management (PPM) for staff of the Federal Inland Revenue Service Held at FIRS Training School, Agidingbi, Ikeja, Lagos on Monday, October 13, 2025.

1. Payment Gateways and Digitalization: Integration and Leveraging Technology Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Department of Management & Accounting Faculty of Management and Social Sciences Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Accountants, Tax Practitioners & Forensic Auditors) Being a Training Session Organised by Peculiar People Management (PPM) for Staff of the Federal Inland Revenue Service Held at FIRS Training School, Agidingbi , Ikeja , Lagos on Monday, October 13, 2025.

2. ND (Fin), HND (Acct.), BSc. (Acct. Ed), BSc (Fin.), LLB., LLM, MBA (Acct. & Fin.), MSc. (Acct.), MSc. (Bus & Econs ), MSc. (Fin), MSc. ( Econs ), Ph.D. (Acct), Ph.D. (Fin), Ph.D. (FA), CICA, CFA, CFE, CIPFA, CPFA, CertIFR , ACS, ACIS, ACIArb , ACAMS, ABR, IPA, IFA, MNIM, FCA, FCTI, FCIB, FCNA, FCFIP, FCE, FERP, FFAR, FPD-CR, FSEAN, FNIOAIM, FCCrFA , FCCFI, FICA, FCECFI, JP Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Department of Management & Accounting Faculty of Management and Social Sciences Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Accountants, Tax Practitioners & Forensic Auditors)

3. Payment Gateways and Digitalization: Integration and Leveraging Technology

4. Contents

5. Introduction Enhance Staff Capacity Master payment gateway management, operations, and monitoring for efficient revenue collection Understand Digitalization Explore integration processes and technology adoption in modern tax administration Improve Taxpayer Experience Create seamless, technology-driven interactions that enhance compliance and satisfaction Key Outcomes Operational expertise in digital payment gateways Enhanced efficiency in revenue collection processes Strengthened ability to resolve digital payment challenges

6. Understanding Payment Gateways Definition & Core Role Payment gateways are secure digital bridges that facilitate electronic transactions between taxpayers and revenue authorities. They serve as critical infrastructure for modern tax compliance and enforcement. Gateway Types Online banking platforms - Direct bank integrations Mobile money solutions - Accessible payment options POS systems - Physical point-of-sale terminals Government e-payment platforms - Centralized solutions Ecosystem Stakeholders Success depends on collaboration between banks, fintech companies, regulators (CBN, NIBSS), FIRS, and taxpayers working in harmony.

7. Digitalization in Tax Administration 01 Manual to Automated Transition Transforming traditional paper-based processes into streamlined digital workflows 02 Digital Infrastructure Implementing electronic filing systems, digital records management, and e-payment platforms 03 Operational Benefits Achieving transparency, reducing leakages, and enhancing speed and accuracy Global Success Stories Kenya Revenue Authority iTax system revolutionized tax compliance with integrated payment solutions South African Revenue Service eFiling platform streamlined returns and payment processes HMRC (UK) Digital-first approach achieved 90%+ online adoption rates

8. Integration Architecture & Security Technical Integration API connectivity enables real-time communication between banks, fintechs, and FIRS systems Process Integration Seamless linking of e-filing with payment confirmation and automatic receipting Security & Compliance Robust data protection standards and cybersecurity measures aligned with CBN guidelines Critical Focus: Real-time transaction reporting and automatic reconciliation reduce manual errors and improve audit trails

9. Leveraging Emerging Technologies AI for Fraud Detection Machine learning algorithms analyze transaction patterns to identify suspicious activities and prevent revenue leakage in real-time Blockchain Validation Immutable transaction records ensure data integrity and provide transparent audit trails for all payment activities Big Data Analytics Comprehensive taxpayer profiling and behavior analysis enable predictive insights for better compliance strategies Staff Empowerment Tools Mobile-responsive dashboards for real-time monitoring Automated taxpayer communication systems 24/7 self-service payment channels for enhanced user experience

10. Challenges & Strategic Solutions Common Challenges System Downtimes Payment delays affecting taxpayer experience and revenue flow Cybersecurity Risks Fraud attempts and data breaches threatening system integrity Integration Failures Connectivity issues between banking systems and FIRS platforms Digital Literacy Gaps Limited technical knowledge among taxpayers hindering adoption Mitigation Strategies Continuous staff training on emerging technologies Enhanced cybersecurity protocols and regular audits Strategic fintech partnerships for innovation Comprehensive taxpayer education programs

11. Hands-On Gateway Operations Live Payment Gateway Demo Interactive walkthrough using sandbox environments of Remita, Paystack, and Flutterwave platforms Payment Workflow Practice Step-by-step demonstration of tax payment initiation, confirmation, and automatic receipting processes Real-Time Monitoring Dashboard navigation and transaction tracking across multiple payment channels Simulated Taxpayer Experience Staff will role-play taxpayer scenarios across mobile banking, POS terminals, and internet banking portals to understand user perspectives and identify improvement opportunities. "Understanding the taxpayer journey is essential for optimizing payment gateway performance and user satisfaction"

12. Case Study: Nigeria's Remita & GIFMIS Integration Success Factors Centralized revenue collection system Enhanced transparency in government finances Improved audit trail capabilities Key Challenges Reconciliation delays during peak periods Failed transaction management protocols System integration complexities Staff Lessons Rapid troubleshooting techniques Escalation protocol implementation Proactive system monitoring Implementation Insights The Remita integration with FIRS demonstrates how strategic technology partnerships can transform revenue collection while highlighting the importance of robust support systems and staff preparedness.

13. Deep-Dive Case Study Rwanda – Irembo Platform Unified E-Government Platform Seamlessly integrates taxes, licenses, and payments into a single citizen-friendly portal. Digital Literacy Solutions Rwanda overcame barriers through comprehensive public education and community outreach programs. Nigerian Applications Lessons for Nigeria: Process simplification and strategic integration across multiple government agencies.

14. Deep-Dive Case Study India – Digital Tax Payment Evolution Revolutionary Payment Integration India's mandatory electronic tax payment system leverages UPI (Unified Payments Interface) and mobile wallets, creating unprecedented convenience for taxpayers. Strategic public-private fintech partnerships accelerated adoption while maintaining robust regulatory oversight. Key Lesson for Nigeria: Embrace fintech innovation while ensuring comprehensive regulatory frameworks protect all stakeholders.

15. Deep-Dive Case Study South Africa – SARS eFiling & ePayments Seamless Banking Integration eFiling system directly links with major banking portals, eliminating manual processes and reducing transaction time. Administrative Efficiency Significant reduction in operational costs through automated processes and streamlined workflows. Enhanced Customer Experience Nigerian opportunity: Stronger emphasis on customer service excellence and cultivating digital-first culture.

16. Problem-Solving Simulations Failed Transaction Handling Scenario: Taxpayer claims payment deducted but not reflected in FIRS records. Exercise: Staff use reconciliation dashboard to identify issues and provide resolution steps. Cyber Fraud Prevention Scenario: Suspicious multiple payment attempts flagged by security systems. Exercise: Identify fraud indicators, apply cybersecurity protocols, and escalate appropriately. Integration Challenge Resolution Scenario: FIRS API synchronization failure with bank payment platform. Exercise: Draft rapid response protocol including technical checks and bank communication.

17. Group Work Activities Taxpayer Journey Mapping Design comprehensive journey maps from tax assessment to payment confirmation, identifying pain points and proposing targeted improvements. Innovation Challenge Brainstorm cutting-edge digital solutions: QR-code payments, AI chatbots for transaction support, and blockchain verification systems. Each group presents innovative ideas to expert trainer panels, fostering creative problem-solving and practical implementation strategies.

18. Evaluation & Reflection Mini-Assessment Framework Processing failed transaction protocols Ensuring reconciliation accuracy standards Replicating global best practices in Nigerian context Reflection Focus: Staff share key takeaways and commit to applying learning in daily operations.

19. Group Work & Role Play 01 Scenario Exercises Handle taxpayer complaints on failed transactions with empathy and technical precision. 02 Reconciliation Mastery Resolve discrepancies between taxpayer receipts and FIRS records using systematic approaches. 03 Journey Redesign Design improved taxpayer experiences with streamlined digital payment integration. 04 Practical Presentations Each group delivers actionable recommendations with implementation timelines and success metrics.

20. Monitoring & Evaluation of Digital Payment Systems <2min Transaction Turnaround Average processing time for successful payments 99.5% Reconciliation Accuracy Precision in matching payments with records 4.8/5 Taxpayer Satisfaction User experience rating across all touchpoints Reporting Mechanisms: Real-time digital dashboards and comprehensive monthly compliance reports ensure continuous improvement and accountability.

21. The Future of Payments Embrace Integration, Innovate, and Grow Digital Dominance Digital payments will dominate commerce—businesses must integrate gateways to maintain competitive advantage. Emerging Technologies Leverage AI fraud prevention, digital wallets, BNPL solutions, and seamless omnichannel experiences. Trust & Revenue Secure, fast, flexible payment systems build customer trust and unlock new revenue streams. Start Today Begin your integration journey now to transform payment strategy and thrive in the digital economy.

22. Prof. Godwin Emmanuel Oyedokun Professor of Accounting & Financial Development Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Accountants, Tax Practitioners & Forensic Auditors) [email protected]; [email protected] [phone] & 2348055863944