NRS NIGERIA REVENUE SERVICE
SPECIFIC PROCUREMENT NOTICE
EXPRESSION OF INTEREST FOR THE DEVELOPMENT OF AN ENTERPRISE PERFORMANCE MANAGEMENT SYSTEM FOR NIGERIA REVENUE SERVICE (NRS)

1. INTRODUCTION
   The Nigeria Revenue Service (Establishment) Act, 2025 has materially expanded the Service’s institutional mandate to encompass Federal Tax Administration, Non-Tax Revenue, Royalty Assurance and Inter-Agency Revenue Coordination, acquires measurable performance contracts at every leadership tier, transparent governance, the Service recognises the Board, Executive Chairman’s agenda for data-driven linkage between performance and reward, and real-time visibility of the execution of the national revenue plan. To this end, reputable and competent companies are invited to submit an expression of interest for the development of an Enterprise Performance Management System for the Nigeria Revenue Service (NRS).
2. OBJECTIVES OF THE ASSIGNMENT
   The overall objective of this engagement is to design, build, operate and transfer to the NRS a fully functional, NRS-owned Enterprise Performance Management platform. Specifically, the engagement shall:
3. Establish line of sight from the national revenue plan to the activity of every officer in every directorate, group, department, division, unit and state office.
4. Reduce the cost of software licences by consolidating performance management on a single, NRS-owned, audited, Nigeria Data Protection Audit (NDPA)-compliant electronic system of record.
5. Provide tailored user experiences for the Executive Chairman, the Board, Executive Directors, Group Directors, Directors, Managers, Individual Officers, Human Resources and Oversight Functions.
6. Anchor decisions on promotion, performance improvement, reward and disciplinary action in audited performance data.
7. Provide support and maintenance of the platform after transfer.
8. Enable Service-wide appraisal completion of 90 per cent or above per performance cycle through workflow automation, escalation and executive visibility.
9. Provide real-time tracking of attainment against the non-oil revenue bonus threshold.
10. Professionalise managerial capability through mandatory manager accreditation before appraisal sign-off authority is granted.
11. Embed fairness safeguards across gender, region and cadre in calibration, promotion and reward decisions.
12. Transfer to the NRS the complete source code, intellectual property, documentation and trained personnel required to operate, configure and extend the platform independently and indefinitely.
13. SCOPE OF THE ASSIGNMENT
    The design, build and operation of the platform shall conform to the following principles. Bidders shall confirm compliance with each principle in the Compliance Response Matrix:

Principle Requirement
NRS Reference Stack Conformance: The platform shall be built on the NRS’ reference technology stack and DevSecOps pipeline, so that it can be operated by the same NRS teams that operate other NRS enterprise platforms.
On-Premises Deployment: All production, test and disaster recovery environments shall be deployed within NRS-controlled data centre facilities in Nigeria.
NRS Sovereignty: The NRS shall own the source code, intellectual property, data and operational capability from Day one. All code shall be developed in the NRS-owned repository.
No Recurring Licence Fees: No perpetual, subscription or per-user licence fees shall be payable by the NRS for the platform or any component supplied by the Contractor.
Security and Privacy by Design: Security and data protection controls shall be built into the architecture from inception. A Data Protection Impact Assessment and a threat model shall be approved before the Build Phase begins.
Configurability: Cycles, rating scales, weights, competency frameworks, bonus rules, workflows, and notification content shall be configurable by NRS administrators without code deployment.
Single Source of Truth: SAP HRIS remains the system of record for employee master data and Rev360 for revenue data. The platform shall not originate or alter such data.
Auditability: Every material action shall be attributable, timestamped and reconstructible through tamper-evident audit logs.
Accessibility and Mobility: Mobile-responsive and conformant to WCAG 2.1 Level AA, serving field and state office staff without specialist equipment.

The Contractor shall be responsible for the end-to-end design, build, operation and transfer of the platform. The scope includes, without limitation, the following work packages:
– Platform Development and Functional Modules;
– Technical Architecture and Integration;
– Data Migration and Master Data Onboarding;
– Knowledge Transfer and Capacity Building;
– Operation, Warranty and Asset Transfer;
– Change Management and Adoption
– Project Management and Governance.

4. DURATION OF THE ASSIGNMENT
   The engagement shall comprise a twelve (12) month implementation phase from the Effective date, followed by a six (6)-month warranty period, for a total of eighteen (18) months.
5. ELIGIBILITY REQUIREMENTS
   Interested Companies/Service Providers who wish to do business with the Service shall meet the criteria stated below. In specific terms, the following documents shall be submitted in support of the expression of interest (EoI):
6. Evidence of Certificate of Incorporation with the Corporate Affairs Commission (CAC) including Forms CAC2 and CAC7/Status Report;
7. Evidence of Tax Clearance Certificate for the last three (3) years valid till 31 December 2026;
8. Evidence of current Pensions Compliance Certificate valid till 31 December 2026;
9. Evidence of current Industrial Training Fund (ITF) Compliance Certificate valid till 31 December 2026;
10. Evidence of current Nigeria Social Insurance Trust Fund (NSITF) Compliance Certificate valid till 31 December 2026;
11. Evidence of current registration on the National Database of Federal Contractors, Consultants and Service Providers by submission of Interim Registration Report (IRR) expiring 31 December 2026 or valid Certificate issued by BPP;
12. Sworn affidavit stating:
    – Whether or not any officer of the Nigeria Revenue Service (NRS) or the Bureau of Public Procurement is a former or present Director, shareholder or has any pecuniary interest in the bidder, none of the Directors has been convicted in any country for any criminal offence relating to fraud or financial impropriety, and to confirm that all information presented in its bid are true and correct in all particulars;
    – A sworn affidavit that the company is not in receivership or financially/legally encumbered; and
    – A sworn affidavit that the company is not a replacement for a hitherto tax-defaulting company.
13. Evidence of the firm’s registration with the National Information Technology Development Agency (NITDA), valid till 31 December 2026;
14. Evidence of the firm’s registration with the Computer Professional Registration Council of Nigeria (CPRCN), valid till 31 December 2026;
15. Evidence of registration and compliance with the Nigeria Data Protection Regulation (NDPR)/Nigeria Data Protection Audit (NDPA) requirement.
16. Evidence of ISO certifications such as ISO 9001:2015 and ISO/IEC 27001:2022 (Information Security Management System).
17. Team composition to include Curriculum Vitae (CV), academic qualifications and professional certifications of the underlisted:
18. Consultant’s organisation and experience – verifiable documentary evidence of at least three (3) similar jobs of not less than N3 billion (Software/Application Development and Deployment for Federal Government Agencies/Public Sectors/International Organisations/Multinational Companies) undertaken during the last five (5) years as stated below:

Required Role
Minimum Qualification and years of Experience
Project Director
Graduate degree; 15 years in IT delivery, including leadership of public sector transformation programmes.
Project Manager
PMP or PRINCE2 Practitioner; 10 years managing enterprise system implementations.
Solution Architect
Enterprise architecture certification (e.g. TOGAF); 12 years designing on-premises enterprise platforms.
Lead Business Analyst
CBAP or equivalent; 8 years in HR, performance management or public sector requirements.
Technical Lead
10 years in full-stack enterprise development, including TypeScript, React and Node.js.
Integration Lead
8 years in API, middleware and SAP integration.
Data and Analytics Lead
8 years in data engineering, reporting and data migration.
Information Security Lead
CISSP, CISM, or ISO/IEC 27001 Lead Implementer; 8 years in security architecture and secure SDLC.
Quality Assurance Lead
ISTQB Advanced; 8 years in enterprise testing, including performance testing.
DevOps Lead
8 years in Kubernetes, CI/CD, GitOps and Infrastructure as code.
Back-up and Storage Administrator
10 years progressive IT experience in managing storage devices (Storage & SAN, Backup & Recovery, Data Protection, Virtualisation (VMware), Disaster Recovery)
Change Management and Training Lead
Prosci or equivalent; 8 years leading adoption for large workforces.
– At least two (2) completed engagements for the design and build of an enterprise application serving multiple users (Enterprise Grade). Evidence shall include award letters or contract agreement and job completion certificates/progress reports (if ongoing).
– Demonstrated experience integrating enterprise applications with SAP. Evidence shall include award letters/contract agreement and job completion certificates/progress report (if ongoing).
– Demonstrated experience with enterprise performance management (Oracle). Evidence shall include award letters/contract agreement and job completion certificates/progress report (if ongoing).
2. Detailed methodology, approach, solution architecture and work plan that best demonstrates that the proposed solution meets all functional, technical, security, and integration requirements.
3. Knowledge transfer, training and transition plan.
4. Company’s financial capability:
– Company’s audited accounts for the last three (3) years – 2023, 2024 and 2025, evidencing average turnover of not less than N20 billion, as reflected on the Tax Clearance Certificate;
– Evidence of financial capability to execute the project by submission of a reference letter from a reputable commercial bank indicating willingness to provide credit facility for the execution of the project when needed.
5. For Joint Venture/Partnership, Memorandum of Understanding (MOU) should be provided (all eligibility criteria are compulsory for each JV partner); and
6. All documents for submission must be transmitted with a covering/forwarding letter under the company’s letterhead paper bearing, amongst others, the registration number (RC) as issued by the Corporate Affairs Commission (CAC), contact address, telephone number (preferably GSM No.), and e-mail address. The letterhead paper must bear the names and nationalities of the directors of the company at the bottom of the page duly signed by the authorised officer of the firm.

6. NOT ELIGIBLE
   All Contractors who have defaulted on previous contract(s) awarded to them by the NRS/Federal Government.
7. SUBMISSION OF EoI DOCUMENT
   Prospective and interested companies are to submit EoI document in one (1) hard copy and soft copy each, enclosed in a sealed envelope and clearly marked on the top left corner of the envelope as “Expression of Interest for the Development of Enterprise Performance Management System for the Nigeria Revenue Service (NRS)” and addressed to the undersigned. Furthermore, the reverse of each sealed envelope should have the name and address of the bidder. The marked sealed envelope should be registered in the Office of the Director Procurement and dropped in the designated Tender Box at the location stated below not later than 12:00 noon on 2 November 2026 (during working hours of 9.00 am to 4.00 pm daily except on weekends and public holidays). Please note that the Service (NRS), will not be held liable for misplaced or wrongly submitted bids. Any document submitted after this deadline of 12:00 noon on 2 November 2026 shall be rejected.

The Director Procurement Department,
Nigeria Revenue Service,
3rd Floor Wing A, Plot 1241 Kur Mohammed Avenue, Central Business District, Abuja.

8. OPENING OF EoI DOCUMENT
   The EoI document will be opened immediately after the deadline for submission at 12 noon on Monday, 2 November 2026 at the address stated in paragraph 7 above in the presence of the bidders or their representatives, Civil Society Organisations, General Public and Legal Officer of NRS, who choose to witness the opening proceeding.
9. GENERAL INFORMATION
   – For all enquiries, please contact us on 08074983355; Email: nrsprocurement@nrs.gov.ng;
   – Proposals must be in English language and signed by an official authorised by the bidder;
   – EoI documents submitted after the deadline for submission will be returned unopened;
   – All costs will be borne by the bidders;
   – Please ensure that you sign the EoI submission register in the office of the Director Procurement as stated in paragraph 7 above, as the NRS will not be liable for misplaced or wrongly submitted bids;
   – All shortlisted Service Providers will be contacted at a later date for collection of proposals, while the unsuccessful ones will be de-briefed on request.
10. DISCLAIMER
    – The Nigeria Revenue Service reserves the right to verify claims made by any company;
    – Tendering false documents is an offence and will lead to exclusion from the tendering process and prosecution;
    – The NRS is not bound to issue an engagement letter to any tenderer and reserves the right to annul the procurement process at any time without incurring any liabilities in line with Section 28 of PPA 2007.

Signed:
Director Procurement
For: Executive Chairman, NRS
19 October 2026