Don't know how? Go through our guide on how to signup and login
You have submitted your return.
You breathe a sigh of relief.
You lean back in your chair...
Maybe you even say:
“Finally! Done!”
Then you look again.
You spot something.
“Wait...”
You check it again.
“Ah! I entered the wrong figure!”
DON'T PANIC!
Take a breath.
Mistakes can happen.
The important thing is knowing what to do next.
First rule: Don't ignore it
Once you discover an error in a filed return, pretending you didn't see it won't make it disappear.
And please...
Don't start praying that nobody notices.
Instead:
STOP → LOGIN → CHECK → CONFIRM → CHATUP/DO PLATFORM -OR- IN-PERSON CORRESPONDENCE WITH CRIRS → FOLLOW UP ON DIRECTIONS/SUGGESTION → EVERYTHING NOW CORRECT
That's your rescue plan.
Step 1 — Find out what went wrong
Before doing anything, identify the error.
Was it:
An incorrect income figure?
A wrong calculation?
The wrong filing period?
Incorrect taxpayer information?
Missing information?
An incorrect or missing supporting document?
Don't just say:
“Something is wrong.”
Find out exactly what is wrong.
Step 2 — Check your records
Now bring out your supporting records.
Compare what you submitted with what your records actually show.
For example:
Return: ₦500,000
Your record: ₦550,000
There's a difference.
So now you know exactly what needs investigation.
YOUR RECORDS ARE YOUR FRIEND.
Keep them available whenever you're filing or correcting a return.
Step 3 — Find out the correction process
Follow the 6 Steps outline above
Here's where you need to pay attention.
Don't simply submit another return and hope it replaces the first one.
The proper correction process depends on:
the type of return;
the tax involved;
the nature of the error; and
the applicable tax rules and procedures.
The CrossRiverPay 360 Gov Platform provides a specific process for amending, correcting, or otherwise addressing a filed return.
Do you know the process?
Let's Dig – In...Together, Ready..?..: Just log in (Virtual Process)
OR
Making a manual application to that effect. (In-person process)
Which one do you prefer
.
Virtual?
.
Yeh! Me too...
Are you ready?
Correcting a return on CrossRiverPay
First Visit: pay.crossriverstate.gov.ng
Don't know how to Sign Up, Login or or sign in?
Don't panic. Go through our guide on how to signup and login
You're signed in
Remember, we are signed in as a corporate. You should see your welcome screen as shown below:
Now, where should you go? Focus on the pink box below
If its a PAYE Mistake, Go to PAYE.
If its a Direct assessment annual filing, you should signin with your individual TIN.
Then you go to Assessment History accordingly, etc.
You understand?
Yes, very good.
Whichever the situation. click on the actual assessment that has the error.
In this case, let's say it was a PAYE filing error. You should click on the menu found on the left of the screen PAYE. and then Monthly PAYE filing, just as is illustrated above in the pink box.
Then locate the filing in question as displayed below, click the 3 horizontal dots as seen in the pink circle below, and then click "View"
Can't see the correspondence screen?
Calm down. Relax..
Scroll down to the button of the page. you will see as displayed below
As shown above, the pink circle indicates where you can type your concerns. Tell CRIRS about your concerns. Once you are done, you click on the send button, as shown by the blue circle
And that's it. As far as that assessment is concerned, you can communicate with the service to and fro as the case may be until the problem is solved.
What if you prefer in person? Please visit any of our tax offices across the state for guidance.
Step 4 — Make the correction
As you rightly imagined, the review process, whether upward or downward, is authorised by the Executive Chairman, after which the filing can be amended, provided the accurate information and terms and conditions are met.
And remember:
The reason for engaging in the chat is to correct the actual error.
Don't introduce another mistake while trying to fix the first one.
Before submitting the correction:
Check the taxpayer details
Check the filing period
Check the affected figures
Check supporting information
Review the entire submission
One correction deserves the same attention as the original filing.
Step 5 — Review the impact
This is where things get interesting.
A correction may affect your tax position.
It could change:
The amount of tax payable
A balance already paid
Your assessment
Credits or amounts previously reported
So don't just think:
“I corrected one number.”
Ask:
“Did correcting that number change anything else?” That's smart tax thinking.
Step 6 — Keep proof
Once you've completed the applicable correction process:
SAVE THE EVIDENCE. Keep your:
Corrected return
Acknowledgement
Submission/reference number
Supporting documents
Relevant correspondence
Put them somewhere safe.
Because six months later, you don't want to be asking:
“Where did I put that thing again?”
What if the mistake affects the tax you owe?
This is where you need to act promptly.
If the correction means your tax liability is higher, don't bury your head in the sand.
Find out what is now payable and what further action is required.
Depending on the applicable rules, additional tax, interest, penalties, or other consequences may arise.
The earlier you identify and address the issue, the better.
What if I paid too much?
Oops! Paid more tax than you actually owed? Don’t panic — your money isn’t automatically lost.
Sometimes, a taxpayer may end up paying more tax than is actually due. Sometimes it could be a network problem. The taxpayer pays once and gets an error; he pays again without checking his account balance, only to find he was debited twice.
This could also happen because of an incorrect assessment, an error in calculation, duplicate payment, or simply paying more than the final tax liability.
You may be entitled to a refund.
The Nigeria Tax Administration Act, 2025 provides for taxpayers to receive a refund of tax that has been overpaid.
Under Section 55(1) of the Act:
“There shall be refunded to taxpayers, after an audit by the relevant tax authority, such overpayment or any excess of tax as is due.”
In simple terms:
If you paid ₦500,000 but, after the relevant tax authority has verified your records, you are found to have owed only ₦350,000, the ₦150,000 excess may be refunded to you with adequate and necessary paper work.
But first, the overpayment must be verified. A refund is not simply issued because a taxpayer says they have overpaid.
The relevant tax authority will need to audit or verify the taxpayer's records and establish the amount actually overpaid.
This helps protect both the taxpayer and the tax system from errors or fraudulent refund claims.
Refund or set-off? An established tax overpayment may be refunded to you or applied against another tax liability, as provided by law.
So, if you have another legitimate tax obligation, you may use the excess to reduce what you owe instead of receiving a refund.
How long does a refund take? The Act sets a statutory timeframe for a tax refund once it is established as due.
Keep your payment records! If you believe you have overpaid, keep your:
Tax payment receipts
Assessment notices
Tax returns and supporting documents
Payment references
Other records showing how the tax was calculated
These records can help the tax authority verify your claim.
QUICK CHECK:
You paid ₦800,000 in tax, but after verification, your actual liability is ₦650,000. What happens to the ₦150,000 difference?
A. You automatically lose it
B. It may be refunded or set off against another tax liability
C. You must pay another ₦150,000
Have you thought out your answer?
Correct answer: B!
Remember: Paying too much tax does not necessarily mean losing the excess. Where an overpayment is established in accordance with the law, the excess may be refunded or applied as a set-off against another tax liability.
Have a question about your tax payment or refund?
Use the support options on CrossRiverPay 360 Gov to get assistance.
The golden rule
A MISTAKE IS NOT THE END OF YOUR TAX STORY. What matters is what you do after discovering it.
A responsible taxpayer doesn't hide an error.
They investigate it.
They correct it through the proper process.
They keep the evidence.
And they move forward.
THAT'S TAX RESPONSIBILITY.
Quick check
You discover that you entered an incorrect income figure on a return you already submitted.
What's the best response?A. Ignore it and hope nobody notices.
B. Submit another random return immediately.
C. Identify the error, check your records, and follow the applicable correction or amendment process.
D. Delete your tax account.
What is the correct answer? Don't scroll down!
CORRECT ANSWER: C!
BOOM!
That's exactly the mindset we're building.
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