NRS NIGERIA REVENUE SERVICE
CALL FOR TENDER
INVITATION FOR PREQUALIFICATION FOR THE COMPLETION OF NRS TRAINING SCHOOL IN IBADAN, OYO STATE, (LOTS 1 & 2).

1. INTRODUCTION
   The Nigeria Revenue Service (NRS), is desirous of completing its Training School, at Ibadan, Oyo State, as provided in its 2026 approved budget. This aligns with the Services Facility Enhancement Program, geared towards providing a conducive learning environment for acquisition of requisite skills and development of efficient workforce that will lead to improved revenue collection for national development. To achieve the desired objective, the NRS is hereby inviting reputable and competent companies to submit prequalification documents for the “Completion of the Nigeria Revenue Service (NRS) Training School in Ibadan, Oyo State”, (Lots 1 & 2).
2. SCOPE OF THE PROJECT
   The scope of work for the project involves the following:

S/NO | PROJECT TITLES
1 | Completion of NRS Training School in Ibadan, Oyo State, (Lot 1).
2 | Completion of NRS Training School in Ibadan, Oyo State, (Lot 2).

3. ELIGIBILITY REQUIREMENT
   Interested companies that wish to do business with the Service shall possess the criteria stated below. The following documents shall be submitted in support of your bid:
4. Evidence of Certificate of Incorporation with the Corporate Affairs Commission (CAC) including Forms CAC2 and CAC7;
5. Evidence of current Company Income Tax Clearance Certificate for the last three (3) years, valid till 31 December 2026;
6. Evidence of current Pensions Compliance Certificate valid till 31 December 2026;
7. Evidence of current Industrial Training Fund (ITF) Compliance Certificate valid till 31 December 2026;
8. Evidence of current Nigeria Social Insurance Trust Fund (NSITF) Compliance Certificate valid till 31 December 2026;
9. 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;
10. Sworn affidavit stating:
    – Whether or not any officer of the Nigeria Revenue Service (NRS) or 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 is 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.
11. Verifiable documentary evidence of at least three (3) similar jobs successfully executed in the last five (5) years, including Letters of Award, Contract Agreements, Valuation Certificates, Job Completion Certificates and Photographs of the Projects.
12. Designated Project Manager with not less than 5 years professional experience (attach CV, academic/professional qualifications – COREN/ARCON and PMP);
13. Company’s profile with the CVs, academic/professional qualifications of Key Project Team Members to be deployed for the project (i.e. ARCON, QRSBN, CORBON, COREN – Electrical, Mechanical, Civil/Structure – (at least one (1) each) with not less than five (5) years cognate experience.
14. Verifiable evidence of ownership of relevant plants and equipment/lease agreement.
15. Company’s audited accounts for the last three (3) years – 2023, 2024 and 2025, evidencing average turnover of not less than N50 million as reflected in the Tax Clearance Certificate (TCC);
16. 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;
17. Health, Safety and Environmental (HSE) Policy and Quality Assurance and Control Policy;
18. For Joint Venture/Partnership, a Memorandum of Understanding (MOU) should be provided (All eligibility criteria are compulsory for each JV partner); and
19. 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 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.
20. NOT ELIGIBLE
    All contractors who have defaulted on previous contract(s) awarded to them by the Nigeria Revenue Service (NRS).
21. SUBMISSION OF PREQUALIFICATION DOCUMENT
    Prospective and interested companies are to submit prequalification documents 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 “Prequalification for the Completion of NRS Training School in Ibadan, Oyo State (stating the Project Name and Lot Number)” 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 (NRS), 3rd Floor, Wing A, Plot 1241, Kur Mohammed Avenue, Central Business District, Abuja.

6. OPENING OF PREQUALIFICATION DOCUMENT
   The prequalification documents will be opened immediately after the deadline for submission at 12:00 noon on 2 November 2026 at the address stated in paragraph 5 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 proceedings.
7. GENERAL INFORMATION
   – For all enquiries, please contact us on 08074983355; Email: nrsprocurement@nrs.gov.ng;
   – Bids must be in English and signed by an official authorised by the bidder;
   – Bids submitted after the deadline for submission will be returned unopened;
   – All costs will be borne by the bidders;
   – Only prequalified bidders will be contacted at a later date to submit financial bids, while the unsuccessful ones will be de-briefed.
8. 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.
   – NRS is not bound to award a contract 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

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