BackTerms and Conditions for the Central Billing System
These Terms and Conditions ("Terms") govern your access to and use of the Central Billing System (the "System"), a digital platform designed to manage and streamline tax revenue administration for states in Nigeria. The System is owned and operated by Interswitch Limited (hereinafter referred to as "the Operator," "we," "us," or "our").
By accessing or using the System, you agree to be bound by these Terms, our Privacy Policy, and all applicable laws and regulations. If you do not agree to these Terms, you must not access or use the System.
1. Definitions
For the purpose of these Terms, the following definitions apply:
"System": Refers to the Central Billing System (CBS), including its Central Portal, Tax Officers/MDAs interface, and the Backend functionalities.
"User"/"You"/"Your" refers to any individual or organization who accesses or uses the CBS, including Taxpayers, tax officers, MDA staff, or system administrators.
"MDA": Refers to Ministries, Departments, and Agencies of the different State Government.
"Central Portal": The online platform accessible to Taxpayers for bill payments, generation, and receipt downloads.
"Assessment": An official determination of the amount of tax, fee, levy, or charge payable by a Taxpayer.
"Revenue Code": Unique identifier for specific revenue streams, aligned with IPSAS (International Public Sector Accounting Standards).
"Data": Any information, including personal, financial, and transactional data, entered into or processed by the System.
"Tax Officer/MDA Module": The interface of the System accessible to Users.
"Operator Backend / SIRS Backend": The administrative and operational interface of the System accessible to authorized personnel of the Operator.
2. Acceptance of Terms
By registering for, accessing, or using the System, you acknowledge that you have read, understood, and agree to be bound by these Terms, as well as our Privacy Policy. These Terms constitute a legally binding agreement between you and the Operator of the System.
3. System Overview and Scope
The System is a comprehensive platform designed to:
- Facilitate the efficient and transparent payment of taxes, levies and other government revenues and receipt downloads via the Central Portal.
- Enable assessment management, viewing of bills and taxpayer history, and creation/viewing of profile rules.
- Provide tools for central billing oversight, real-time transaction monitoring, payment notifications, wallet and reversal management, revenue reporting, analytics, revenue code generation (IPSAS), and data capture/enumeration (individual, corporate, and asset registration).
- Provide the Operator and relevant State Internal Revenue Services with real-time insights into revenue collection and administration.
- Enhance data capture and enumeration of Taxpayers and assets within Participating States.
- View transaction and payment history.
4. Scope of Application
These Terms apply to all Users of the System, including but not limited to:
- Taxpayers utilizing the Central Portal.
- Authorized Tax Officers and MDA personnel.
- Authorized Operator Backend / SIRS Backend users.
- Any other party accessing or interacting with the System.
5. Permitted User Activities
Users may:
- Raise assessments and service bills;
- View taxpayer billing history and account status;
- Create and manage profiling rules for taxpayers;
- View, search, and manage taxpayer records within their assigned jurisdiction.
6. User Accounts and Registration
6.1. Taxpayers (Central Portal)
a) To utilize certain features of the Central Portal (e.g., generating bills, making payments, downloading receipts), You may be required to register for an account.
b) During registration, You agree to provide accurate, current, and complete information as prompted by the System.
c) You are responsible for maintaining the confidentiality of your account login credentials (username and password) and for all activities that occur under Your account.
d) You agree to notify us immediately of any unauthorized use of your account or any other breach of security.
e) Use the CBS only for its intended, lawful purposes;
f) Log out after each session, especially when using shared or public devices.
g) The Operator will not be liable for any loss or damage arising from your failure to comply with this security obligation.
6.2. Tax Officers/MDAs & Operator Backend / SIRS Backend Users
a) Access to the Tax Officer/MDA Module and Operator Backend / SIRS Backend is strictly restricted to authorized personnel of the Operator or the relevant Participating State's SIRS.
b) Accounts for these modules will be provisioned by the Operator or the respective SIRS based on official authorization.
c) Users are strictly prohibited from sharing their login credentials with any unauthorized person.
d) Any unauthorized access or use of these modules is a serious breach of these Terms and may result in legal action.
e) Users agree to adhere to all internal policies and procedures of the Operator, the relevant SIRS, and their respective MDAs regarding System usage, data handling, and security.
f) You are responsible for maintaining the confidentiality of your account login credentials (username and password) and for all activities that occur under your account.
g) You agree to notify the System administrator immediately of any unauthorized use of your account or any other breach of security.
h) The Operator will not be liable for any loss or damage arising from your failure to comply with this security obligation.
7. Usage of the Central Portal (Taxpayers)
7.1. You acknowledge that successful payment is contingent upon the accuracy of the bill details entered and the successful processing by the payment gateway.
7.2. You agree that payments made through the System are subject to any applicable transaction fees imposed by payment service providers.
7.3. You agree that you are to generate bill for various taxes, fees, levies, and charges. It is your responsibility to ensure the accuracy of the information provided for bill generation.
7.4. Upon successful payment, a digital receipt will be available for download from the Central Portal and will also be sent to the email address registered with your account.
7.5. It is your responsibility to ensure your email address is correct and accessible. The System is not responsible for non-delivery due to incorrect email addresses or email service issues.
8. Usage by Tax Officers/MDAs
Tax Officers and MDAs authorized to use the System can raise assessments and service bills. You agree to ensure that all assessments raised are accurate, lawful, and in accordance with applicable tax laws and regulations.
9. Prohibited Activities
Users must not:
10. Data Privacy and Security
10.1. We are committed to protecting your privacy. Our collection, use, and disclosure of personal and tax-related information are governed by our Privacy Policy, which is incorporated into these Terms by reference.
10.2. By using the System, you consent to the collection, processing, and storage of your information as described in our Privacy Policy. We implement reasonable technical and organizational measures to protect data within the System against unauthorized access, disclosure, alteration, or destruction. However, no data transmission over the internet or electronic storage method is 100% secure.
10.3. We do not sell or share personal data with third parties except as required by law or regulatory authority.
10.4. You acknowledge that the Operator shall not be held liable for any data breaches or security incidents that are beyond our reasonable control or result from your negligence.
10.5. You must adhere to all data confidentiality protocols and not disclose any sensitive information obtained through the System to unauthorized parties.
11. System Access and Availability
11.1. CBS is designed to be accessible 24/7, subject to routine maintenance and unexpected technical issues.
11.2. The Operator may suspend access to perform maintenance, upgrades, or for security purposes without prior notice.
11.3. The System may also be modified or updated without advance notice to ensure operational efficiency and compliance.
12. Intellectual Property
12.1. All intellectual property rights in the System, including but not limited to software, design, text, graphics, logos, and all other content, are owned by the Operator or its licensors.
12.2. You are granted a limited, non-exclusive, non-transferable, revocable license to access and use the System solely for its intended purpose in accordance with these Terms.
12.3. You may not copy, modify, distribute, sell, or lease any part of our System or its content, nor may you reverse engineer or attempt to extract the source code of the software, unless laws prohibit those restrictions or you have our written permission.
13. Disclaimers and Limitation of Liability
Disclaimers:
13.1. The System is provided "as is" and "as available" without any warranties, express or implied, including but not limited to implied warranties of merchantability, fitness for a particular purpose, and non-infringement.
13.2. The Operator does not warrant that the System will be uninterrupted, error-free, secure, or free from viruses or other harmful components.
13.3. While we strive for accuracy, the Operator does not warrant the completeness, reliability, or accuracy of any information obtained through the System. Users are advised to verify critical information independently.
13.4. The System is designed to facilitate tax administration but does not constitute legal or financial advice. Users should consult with appropriate professionals for specific advice.
Limitation of Liability:
13.5. To the fullest extent permitted by applicable law, the operator shall not be liable for any direct, indirect, incidental, special, consequential, or punitive damages, including but not limited to loss of profits, data, use, goodwill, or other intangible losses, resulting from:
a) Your access to or use of or inability to access or use the System.
b) Any conduct or content of any third party on the System.
c) Any content obtained from the System.
d) Unauthorized access, use, or alteration of your transmissions or content, whether based on warranty, contract, tort (including negligence), or any other legal theory, whether or not we have been informed of the possibility of such damage.
13.6. In no event shall the Operator's total liability to you for all damages, losses, and causes of action exceed the amount paid by you, if any, for accessing the System.
14. Indemnification
You agree to indemnify, defend, and hold harmless the Operator, any Participating State's SIRS, their affiliates, officers, directors, employees, agents, and licensors from and against any and all claims, liabilities, damages, losses, costs, expenses, or fees (including reasonable attorneys' fees) that such parties may incur as a result of or arising from your (or anyone using your account's) violation of these Terms or your use of the System.
15. Modifications to Terms
The Operator reserves the right to modify or revise these Terms at any time, in its sole discretion. We will provide notice of any material changes by posting the updated Terms on the System or through other reasonable means. Your continued use of the System after the effective date of any such modifications constitutes your acceptance of the revised Terms.
16. Governing Law and Dispute Resolution
These Terms shall be governed by and construed in accordance with the laws of the Federal Republic of Nigeria, without regard to its conflict of law principles. Any dispute arising out of or in connection with these Terms or your use of the System shall be resolved exclusively by the courts of Lagos state, Nigeria.
17. Termination and Suspension
17.1. The Operator may terminate or suspend your access to the System immediately, without prior notice or liability, for any reason whatsoever, including without limitation if you breach these Terms. Upon termination, your right to use the System will immediately cease.
17.2. The Operator reserves the right, without notice and in its sole discretion, to suspend or terminate your access to the System or any portion thereof for any reason, including but not limited to:
a) Breach of these Terms.
b) Illegal or unauthorized activities.
c) Violation of applicable laws or regulations.
d) Security concerns.
e) Maintenance or upgrade of the System.
17.3. Upon termination, your right to use the System will immediately cease.
18. General Provisions
Severability: If any provision of these Terms is found to be invalid or unenforceable, the remaining provisions will remain in full force and effect.
Waiver: No waiver of any term of these Terms shall be deemed a further or continuing waiver of such term or any other term.
19. Contact Information
CBS Support Desk
For Payment-Related Issues
- Use the Interswitch - Customer Support Portal for the fastest response.
- If you do not receive a response within 24 hours of logging an issue on the helpdesk portal, escalate to the Support Team Lead at amina.sabo@interswitchgroup.com.
- Support Hours: Monday – Friday, 8:00 AM to 4:00 PM (excluding public holidays).
For Technical-Related Issues or Platform Usage Queries
- Contact: Centralbillingsystem@interswitchgroup.com
- Support Hours: Monday – Friday, 8:00 AM to 4:00 PM (excluding public holidays).