NRS NIGERIA REVENUE SERVICE
CALL FOR TENDER
INVITATION FOR PREQUALIFICATION FOR THE MODERNISATION AND UPGRADING OF THE NIGERIA REVENUE SERVICE (NRS) OFFICE COMPLEX AT 17B AWOLOWO ROAD, IKOYI, LAGOS (LOT 1-2)

1. INTRODUCTION
The Nigeria Revenue Service (NRS) is desirous of modernizing and upgrading its building at Awolowo Road, Ikoyi Lagos, as provided in its 2026 approved budget. This is in line with the Service’s Facility Enhancement Program, geared toward transforming the office environment into a modern and functional workspace for operational efficiency. To achieve the desired objective, the NRS is hereby inviting reputable and competent companies for the “modernization and upgrading of the Nigeria Revenue Service (NRS) office complex at 17B Awolowo Road, Ikoyi, Lagos” (Lot 1-2).

2. SCOPE OF THE PROJECT
The scope of work for the project involves the following:

LOTS	PROJECT TITLES
1	Modernization and fit-out of 6th, 7th, 8th, 13th and 14th floors within the NRS Main Building at 17B Awolowo Road, Lagos.
2	Modernization and installation of new external façade and covering for the complex.

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:
1. Evidence of Certificate of Incorporation with the Corporate Affairs Commission (CAC) including Forms CAC2 and CAC7;
2. Evidence of current Company Income’s Tax Clearance Certificate for the last three (3) years, valid till 31 December 2026;
3. Evidence of current Pensions Compliance Certificate valid till 31 December 2026;
4. Evidence of current Industrial Training Fund (ITF) Compliance Certificate valid till 31 December 2026;
5. Evidence of current Nigeria Social Insurance Trust Fund (NSITF) Compliance Certificate valid till 31 December 2026;
6. 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;
7. Sworn affidavit stating:
• Whether or not any officer of the Nigeria Revenue Service (NRS) or Bureau for Public Procurement is a former or present Director, shareholder or has any pecuniary interest in the bidder, none of the Directors has been convicted 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.

8. 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.
9. Designated Project Manager with not less than 10 years professional experience (attach CV, academic/professional qualifications – COREN/ARCON and PMP);
10. Company’s profile with the CVs, academic/professional qualifications of Key Project Team Members to be deployed for the assignment (i.e. ARCON, QRSBN, COREN – Electrical, Mechanical, Civil/Structure – (at least one (1) each) with not less than 5 years cognate experience.
11. Verifiable evidence of ownership of relevant plants and equipment/lease agreement.
12. Company’s audited accounts for the last three (3) years – 2023, 2024 and 2025, evidencing average turnover of not less than N500Million as reflected in the tax Clearance Certificate (TCC);
13. Evidence of financial capability to execute the project by submission of Reference Letter from a reputable commercial bank indicating willingness to provide credit facility, for the execution of the project when needed;
14. Health, Safety and Environmental (HSE) policy, Quality Assurance and Control policies;
15. For Joint Venture/Partnership, a Memorandum of Understanding (MOU) should be provided (All eligibility criteria are compulsory for each JV partner); and
16. All documents for submission must be transmitted with a covering/forwarding letter under the company’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 letterhead paper must 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.

4. NOT ELIGIBLE
All contractors who have defaulted on previous contract awarded to them by the Nigerian Revenue Service (NRS).

5. SUBMISSION OF PREQUALIFICATION DOCUMENT
Prospective and interested companies are to submit prequalification 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 envelop as “Prequalification for the Modernization and Upgrading of the NRS office Building Complex at 17B Awolowo Road, Ikoyi, Lagos 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 and drop in the designated Tender Box at the location stated below not later than 12.00 noon, on the 21 September 2026 (during working hours of 9.00am to 4.00pm 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 21 September 2026 shall be rejected.

The Director, Procurement Department
Nigeria Revenue Service (NRS),
Wing A, 3rd Floor,
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 21 September 2026 at the address stated in paragraph 5 above in the presence of the bidders or their representatives, Civil Society Organization(s), general public and legal officer of NRS, who choose to witness the opening proceeding.

7. GENERAL INFORMATION
a. For all enquiries, please contact us on 08074983355; Email: nrsprocurement@nrs.gov.ng;
b. Bids must be in English Language and signed by an official authorized by the bidder;
c. Bids submitted after the deadline for submission would be returned un-opened;
d. All cost will be borne by the bidders;
e. Only prequalified bidders will be contacted at a later date to submit financial bids, while the unsuccessful ones will be debriefed.

8. DISCLAIMER
a. The Nigeria Revenue Service reserves the right to verify claims made by any company.
b. Tendering false documents is an offence and will lead to exclusion from the tendering process and prosecution.
c. NRS is not bound to award 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
7 September 2026