The Platform
The Expanded Revenue Assurance Solution (ERAS)
What began in 2022 as a Revenue Assurance Solution (RAS) for telecom Annual Operating Levy was expanded in 2023, by presidential approval, into a two-component platform covering both telecommunications and Nigeria's digital economy.
- PPP Term
- 15 years
- extended from 10 years
- Delivery model
- DFBOT
Two components, one platform
AOL for telecommunications, DSR for the digital economy
Annual Operating Levy Component
Monitoring, calculating, collection and remittance of government revenues in the Nigerian Telecommunications Industry, including identification and reconciliation of revenue gaps in the Annual Operating Levy (AOL), licence fees and associated government taxes.
Covers
- •Mobile Network Operators (MNOs)
- •Tower companies
- •Internet Service Providers (ISPs)
- •Value-Added Service (VAS) providers
- •Other licensed telecommunications infrastructure providers
Digital Services Revenue Component
Monitoring, calculating, collection and remittance of government revenues across Nigeria's Digital Economy ecosystem — including near real-time computation of Digital Services Revenue (DSR) and associated taxes and levies, assessed under the Companies Income Tax Act (Cap C21 LFN 2004) as amended by the Finance Act, 2021.
Covers
- •E-commerce platforms
- •Digital banks & payment gateways
- •OTT and streaming providers
- •Social/participative network platforms
- •Gaming, EdTech and remote-work platforms transacting in Nigeria
Defined in the Agreement
What counts as “Digital Economy”
Services such as electronic commerce, application stores, high-frequency trading, electronic data storage, digital marketing and advertisement, media and entertainment, participative network platforms and online payments, provided to Nigerian residents by Service Providers — whether Nigerian resident or non-resident — through the transmission or emission of signals, sounds, messages, images or data by cable, radio, electromagnetic systems or other electronic or wireless apparatus.
Crucially, this covers Service Providers whether Nigerian resident or non-resident — bringing offshore platforms that earn Nigerian revenue (e-commerce, streaming, social/payment platforms and similar) within scope, alongside domestic providers. The Digital Services Revenue (DSR) component is assessed under the Companies Income Tax Act (Cap C21, Laws of the Federation of Nigeria 2004) as amended by the Finance Act, 2021.
How it works
Near real-time, platform-level assurance
01
Capture
Data collection and distribution adapters integrate directly with operator, licensee and payment-processor systems.
02
Compute
Revenue and transaction volumes are computed in near real-time against statutory AOL and DSR obligations.
03
Reconcile
Gaps between what is owed and what is reported are identified, flagged and reconciled with the relevant authority.
04
Record
Long-term, auditable records are retained to support Government reporting and levy administration.