Terms of Reference (ToR) for the Provision of Tax Advisory and Tax Compliance Services for Catholic Relief Services (CRS) Nigeria

We invite applications for:

Title: Terms of Reference (ToR) for the Provision of Tax Advisory and Tax Compliance Services for Catholic Relief Services (CRS) Nigeria

Location: Abuja (FCT)
Employment Type: Contract

Terms of Reference
Tax Advisory and Tax Compliance Services for Catholic Relief Services (CRS) Nigeria
Background:

• Catholic Relief Services (CRS) is an international humanitarian and development organization operating in more than 99 countries worldwide. CRS supports vulnerable populations based on need, regardless of race, religion, or nationality, through programs focused on humanitarian response, sustainable development, and community resilience.
• CRS has been operating in Nigeria for over 25 years and currently implements programs across 24 states through a network of local partners. The organization's key areas of intervention include agriculture and livelihoods, emergency response and recovery, health systems strengthening, and social development initiatives.
• The CRS Nigeria Country Program Headquarters is located at Plot 708, Domenico Gitto Road, Mabushi District, Cadastral Zone B06, Abuja, with project offices across several states in Nigeria.
• To ensure continued compliance with applicable tax laws and regulations, CRS Nigeria seeks to engage the services of a qualified and experienced firm of Chartered Accountants and Tax Consultants to provide professional tax advisory and tax compliance services.

Purpose of the Assignment

• The purpose of this assignment is to provide CRS Nigeria with professional tax advisory, tax compliance, and regulatory support services to ensure compliance with all applicable federal and state tax regulations, facilitate timely processing of tax-related obligations, and provide expert guidance on tax matters affecting the organization.

Objectives of the Assignment
The specific objectives of this engagement are to:

• Ensure CRS Nigeria remains fully compliant with applicable tax laws and regulations.
• Facilitate the timely filing of statutory tax returns and related compliance requirements.
• Obtain and maintain valid Tax Clearance Certificates for CRS Nigeria and its eligible staff.
• Provide expert tax advisory services on operational, financial, and regulatory matters.
• Represent CRS Nigeria before tax authorities where necessary.
• Support CRS Nigeria in managing tax audits, inquiries, assessments, and disputes.

Scope of Work
The selected firm / individual shall provide the following services:
Tax Compliance Services:

• Prepare and file CRS Nigeria's annual statutory financial statements and related submissions with relevant tax authorities.
• Process and obtain the Annual Tax Clearance Certificate (TCC) for CRS Nigeria.
• Process and obtain Annual Tax Clearance Certificates for CRS Nigeria staff across all office locations in Nigeria.
• Review CRS Nigeria's tax compliance obligations and provide recommendations to address any compliance gaps.
• Provide support in meeting all applicable withholding tax, PAYE, and other statutory tax obligations.

Tax Advisory Services:

• Provide professional advice on Nigerian tax laws, regulations, directives, and emerging tax developments affecting CRS operations.
• Advise on the tax implications of grants, donor-funded projects, procurement transactions, contracts, employee compensation, and other operational activities.
• Provide guidance on tax exemptions, waivers, and other statutory benefits available to eligible non-profit organizations.
• Issue written tax opinions and advisory reports as may be requested by CRS.

Tax Authority Representation:
Represent CRS Nigeria in engagements with relevant tax authorities, including but not limited to:

• Federal Inland Revenue Service (FIRS)
• Federal Capital Territory Internal Revenue Service (FCT-IRS)
• State Internal Revenue Services
• Other applicable regulatory and tax authorities
• Support CRS Nigeria during tax reviews, audits, assessments, investigations, and compliance verification exercises.
• Assist in responding to tax assessments, notices, objections, and other tax-related correspondence.
• Facilitate resolution of tax disputes and negotiations with tax authorities where required.

Capacity Building and Other Support Services:

• Provide periodic updates on changes in tax legislation and regulatory requirements relevant to CRS operations.
• Conduct tax compliance awareness sessions or training for CRS staff as required.
• Provide any other tax-related professional services requested by CRS during the period of engagement.

Deliverables
The selected firm shall be expected to provide the following deliverables:

• Annual Tax Clearance Certificate for CRS Nigeria.
• Annual Tax Clearance Certificates for eligible CRS staff.
• Timely filing of statutory tax-related submissions.
• Written tax advisory opinions and recommendations.
• Tax compliance review reports.
• Responses to tax authority queries and assessments.
• Tax audit support documentation and representation.
• Quarterly or periodic tax regulatory update reports.
• Training materials and reports from tax awareness sessions conducted.

Required Qualifications

CRS seeks expressions of interest from consultant(s)/a firm of consultants with the following skills/qualifications in conducting a similar activity:

Consultant Qualifications and Experience
Interested firms should possess the following qualifications:

• Registration as a legal business entity in Nigeria.
• Membership in relevant professional bodies such as ICAN, ANAN, CITN, or equivalent recognized institutions.
• Minimum of five (5) years of demonstrated experience providing tax advisory and compliance services.
• Proven experience working with international NGOs, donor-funded projects, development organizations, or multinational entities.
• Strong knowledge of Nigerian tax legislation and regulatory frameworks.
• Demonstrated experience dealing with FIRS, State Internal Revenue Services, and other relevant regulatory authorities.
• Availability of qualified tax professionals and subject matter experts to support the assignment.

Reporting and Coordination:

• The selected firm shall work closely with the CRS Nigeria Finance Department and report directly to the Finance Manager or any designated CRS representative.
• The firm shall maintain regular communication with CRS and provide timely updates on ongoing tax matters, compliance obligations, and regulatory developments.

Duration of the Engagement:

• The engagement shall be for an initial period of one (1) year, renewable based on satisfactory performance, organizational needs, and mutual agreement between CRS Nigeria and the selected firm.

Proposal Submission Requirements
Interested firms shall submit:

Technical Proposal:

• Company profile.
• Evidence of legal registration.
• Professional certifications and memberships.
• Relevant experience and references.
• Proposed methodology and approach.
• Résumés/CVs of key personnel.

Financial Proposal:

• Detailed professional fee structure.
• Retainer fees, if applicable.
• Hourly or activity-based rates for specialized services.
• Any reimbursable costs and applicable taxes.

Evaluation Criteria:
Proposals will be evaluated based on:

• Relevant organizational experience.
• Technical capability and understanding of the assignment.
• Qualifications and experience of proposed personnel.
• Experience serving international NGOs and donor-funded organizations.
• Quality of references and past performance.
• Financial competitiveness and value for money.

Confidentiality:

• The selected firm shall treat all information obtained during the course of the engagement as confidential and shall not disclose such information to any third party without prior written authorization from CRS Nigeria.

Application Closing Date
24th September, 2026.

Method of Application
Interested and qualified Firms and consultants should:
Click here to apply online

Application Instructions
Individuals / Firms should send their expression of interest (EOI) along with a detailed resume as one document in PDF indicating consultancy being applied for and the Job Ref Code as the subject of the application (e.g. Tax Consultant) attached in an MS word document.

Note

• Only qualified persons will be contacted and invited for screening.
• Proposals must be received no later than one (1) weeks from the date of issuance of this RFP, through the submission channel specified by CRS.

Disclaimer:

• CRS Nigeria reserves the right to accept or reject any proposal, cancel the procurement process, or negotiate with any respondent without incurring any liability or obligation.
• Only shortlisted firms/individuals will be contacted.