BRILLIANTREVENUE
BrilliantRevenue — Government Revenue Platform
Taxpayer registration, assessment, collection, reconciliation and enforcement in one platform — built with state internal revenue services to lift internally generated revenue and make every naira traceable.
What BrilliantRevenue is
BrilliantRevenue is an end-to-end revenue administration platform for state internal revenue services, local government councils, ministries with regulatory income, and revenue-generating agencies. It maintains the taxpayer register, raises assessments and demand notices, collects through banks and payment gateways, reconciles every lodgement automatically, chases arrears, and reports the position to the Executive daily. It is bought by executive chairmen of revenue services, commissioners for finance, and heads of internally generated revenue who have been asked a hard question about leakage.
The problem is well known and rarely solved. Revenue is assessed on paper, receipts are printed in booklets that cannot be reconciled, several agencies chase the same taxpayer with different identifiers, collections sit in dozens of bank accounts with no consolidated view, and enforcement is arbitrary because nobody trusts the arrears list. The result is that a state collects a fraction of what its own economy could yield, and the honest taxpayer pays more than the evasive one. BrilliantRevenue attacks that by making the register single, the assessment rule-based, the payment reference unique, and the reconciliation automatic.
Outcomes matter more than features here. Across the revenue engagements Brilliant Esystems has delivered since 2018, clients have typically recorded internally generated revenue growth of between 22 and 60 per cent within the first two full years, driven mostly by register clean-up, elimination of duplicate and fake receipts, and systematic pursuit of assessed-but-unpaid balances rather than by any new tax. One northern state client moved from roughly ₦1.4 billion to ₦2.3 billion in monthly collections over eighteen months. These figures are illustrative of typical engagements and depend heavily on the client’s enforcement appetite.
The platform runs on BrilliantCloud in Nigeria or in the state’s own data centre, and the revenue officer mobile application works fully offline for markets, motor parks and rural wards where there is no usable data service. Our public-sector business is led by Kabiru Ismail Gaya from Kano, and the platform is delivered under our ISO 9001:2015 quality management system.
Functional modules
Nine modules covering the full revenue cycle, from identifying the taxpayer to closing the enforcement file.
Taxpayer Registration & TIN
Register
Enrol individuals and businesses, validate the tax identification number against the national register, de-duplicate on biometric and phone data, and maintain one file per taxpayer across all agencies.
Assessment & Demand Notices
Assessment
Apply statutory rate tables to raise assessments automatically, issue serialised demand notices with a unique payment reference, log objections and reliefs, and track every amendment with an audit trail.
PAYE & Direct Assessment
Income tax
Manage employer schedules and monthly remittances, reconcile Pay-As-You-Earn at employee level, handle annual returns and the issue of tax clearance certificates, and run direct assessment for the self-employed and informal sector.
Ground Rent & Tenement Rates
Property
Hold the property register with plot references and geolocation, apply valuation bands, bill ground rent and tenement rates annually, and reconcile against the lands registry.
Signage & Road Taxes
Regulatory
Bill outdoor advertising and signage permits, vehicle-related road taxes, hackney permits and haulage levies, with automatic renewal reminders, penalty rules for late payment, and permit printing at the counter.
Payments & Bank Reconciliation
Collection
Accept payment at bank counters, on gateways, by transfer and by USSD against the unique reference, then reconcile every credit to the assessment automatically and flag unmatched lodgements.
Revenue Officer Mobile App
Field
Android application for field officers to enumerate premises, capture geolocation and photographs, issue assessments and serialised receipts entirely offline, and synchronise automatically whenever a mobile signal becomes available.
Arrears & Enforcement
Recovery
Age every outstanding balance, generate reminder and final-demand letters, schedule distraint and sealing actions with warrants, and record settlements and instalment agreements against the file.
Executive Dashboards
Oversight
Daily collection position by revenue head, agency, bank and local government area, with targets, variance, top defaulters and officer performance, viewable on desktop and mobile.
BrilliantRevenue in numbers
9
Revenue authorities live
States and councils
2.7m
Taxpayers on the register
Individuals and businesses
₦186bn
Collections processed FY2025
Across all deployments
22–60%
Typical IGR growth
First two full years, illustrative
Editions and licensing
Licensing reflects the size of the collecting authority. All figures are annual and include hosting in Nigeria, platform updates and standard support. Field devices, gateway charges and bank fees are separate.
| Edition | Scope | Named users | Annual licence | Implementation fee band |
|---|---|---|---|---|
| Starter | Single local government council or one revenue head | Up to 40 | ₦6,500,000 | ₦4,000,000 – ₦9,000,000 |
| Professional | Board of internal revenue, up to eight revenue heads, mobile app included | Up to 250 | ₦18,000,000 | ₦15,000,000 – ₦45,000,000 |
| Enterprise | State-wide, all revenue heads, all councils, treasury single account integration | Unlimited | ₦42,000,000 | ₦40,000,000 – ₦180,000,000 |
| Transaction option | Reduced licence with a capped fee per reconciled collection | Unlimited | From ₦9,000,000 plus 0.35% capped | Quoted per programme |
Why revenue rises
Growth in internally generated revenue after a BrilliantRevenue deployment rarely comes from a new levy. It comes from arithmetic that was previously impossible: knowing who is on the register, what each of them was assessed, what actually reached the account, and who has not paid.
In the first year most of the gain is register clean-up and receipt integrity. In the second year it is arrears recovery and enforcement, because for the first time the arrears list is defensible in front of a tribunal. Figures quoted here are illustrative of typical engagements; your own outcome depends on your rate schedules, your enforcement appetite and the quality of the data you start with.
- Duplicate and ghost taxpayer records removed from the register
- Serialised payment references end fake and reused receipts
- Automatic bank reconciliation exposes unremitted lodgements
- Aged arrears list that stands up to legal challenge
- Officer-level performance visible to the Executive daily
- Objections and reliefs recorded, so disputes resolve faster
How we implement BrilliantRevenue
A state-wide programme normally runs nine to eighteen months, phased by revenue head so early collections fund later phases.
Requirements workshop
Two weeks with the revenue service, the ministry of finance, the accountant-general’s office and the collecting banks. We document every revenue head, its legal basis, its rate schedule and its current collection route, and agree the phasing.
Configuration
Rate tables, assessment rules, demand-notice templates, receipt formats, chart of revenue heads, approval hierarchies and user roles are configured to the enabling law and reviewed with your legal adviser.
Data migration
Existing taxpayer lists, property registers, employer schedules and arrears ledgers are consolidated, de-duplicated and loaded. We deliver a clean-up report showing what was merged, what was rejected and why.
Integration
We connect the collecting banks, the payment gateways and USSD channels, validate tax identification numbers against the national register, and post the consolidated position into the treasury single account reporting line.
Training
Assessment officers, cashiers, reconciliation staff, enforcement teams and field enumerators are trained separately, each on their own module. Executive briefings are run for the chairman and commissioner on the dashboards.
Pilot
One revenue head in one local government area for six to eight weeks, usually PAYE or signage. We measure assessment accuracy, reconciliation match rate and collection lift before extending.
Go-live
Revenue heads are switched in the agreed order, with old receipt booklets formally withdrawn on each cutover date so the two systems never run in parallel on the same head.
Hypercare
Ninety days with engineers embedded in the revenue service, daily reconciliation reviews, weekly collection reporting to the Executive, and a documented handover to the support desk and your own ICT unit.
Questions buyers ask
Can the platform be hosted inside the state government data centre?
Who owns the taxpayer data, and how is the NDPA satisfied?
How do officers work in markets and rural wards with no network?
Will it integrate with our banks and the treasury single account?
What support do you provide once we are live?
Do we receive the source code, and how would we exit?
Is training included in the implementation fee?
Procurement and due process
Brilliant Esystems Limited (RC 1489223) is registered with the Bureau of Public Procurement and with NITDA as an indigenous IT service provider, and holds ISO 9001:2015 and ISO/IEC 27001:2022 certification. We respond to open competitive tenders and to selective tendering under the Public Procurement Act, and we will not participate in a process we believe to be irregular. Tender documents and clarification requests should go to [email protected].
Model the revenue you are not collecting
Give us your revenue heads and last year’s collections and we will show you, in a working demonstration, where the leakage is and what a phased deployment would recover.