Federal government has directed all ministries, departments, and agencies (MDAs) to stop collecting physical cash for revenue, citing repeated breaches of e-payment and Treasury Single Account (TSA) rules.
Gatekeepers News reports that the instruction was issued in four circulars dated November 24 by the office of the Accountant-General of the Federation (AGF), signed by Shamseldeen Ogunjimi.
Ogunjimi expressed concern that cash collection at revenue points continues despite previous guidelines. He said the practice violates financial regulations and undermines the integrity of the government’s electronic payment systems.
“In view of the above, it is hereby directed that collections and/or acceptance of physical cash (in Naira or other currencies) for all revenues due to Federal Government is strictly prohibited,” the circular reads. “All revenue collections, for and on behalf of the Federal Government must be made via electronic processing.”
The AGF instructed MDAs to educate staff and the public, and to display notices stating “no physical cash receipt/no cash payment” at all revenue points. “Hence, all payments to government must be made via electronic channels duly approved by the OAGF and integrated to the appropriate TSA accounts,” Ogunjimi said.
MDAs currently collecting cash must install functional POS terminals or other approved electronic collection devices within forty-five (45) days of the circular. Accounting officers will be held responsible for any breaches.
Ogunjimi also warned against unapproved payment platforms and direct deductions by service providers, saying these practices cause revenue leakages and reduce fiscal transparency. He directed all MDAs and federal government-owned enterprises (FGOEs) to stop direct deductions, remit gross revenue to TSA accounts, and regularise all payment systems with the OAGF by December 31, 2025. “Consequently, MDAs/FOEs found non-compliant shall have all their access on GIFMIS and TSA Sub-accounts disabled; and in the same vein, TSA/GIFMIS Department has been mandated to ensure full compliance,” the AGF said.
In a related directive, Ogunjimi announced that the Federal Treasury e-Receipt (FTe-R) will become the sole valid proof of government revenue payment starting January 1, 2026. The e-receipt will be generated on the Revenue Optimisation (RevOP) platform and sent electronically to payers. The AGF said the move aims to ensure full transparency within the TSA framework.
The fourth circular introduced the RevOP and assurance platform as the federal government’s unified system for real-time revenue collection, billing, reconciliation, and treasury visibility. The platform will integrate with TSA, the Government Integrated Financial Management Information System (GIFMIS), the Central Bank of Nigeria (CBN), Nigeria Inter-Bank Settlement System (NIBSS), the Federal Inland Revenue Service (FIRS), and commercial banks.
