Central Billing System (CBS)
Privacy Policy

Effective Date: 30th Nov 2025

Introduction

The Central Billing System (CBS) is a digital revenue collection platform established by the Edo State Government and managed under the supervision of the Edo State Internal Revenue Service (EDOIRS).The CBS enables the electronic administration, assessment, billing, payment, and reconciliation of all taxes, levies, and other revenues due to the State. This Privacy Policy explains how the Central Billing System (CBS) operated by the Edo State Government under the supervision of the Edo State Internal Revenue Service (hereafter referred to as “the System”, “we”, “our”, or “us”) collects, uses, stores, shares, and protects personal data of individuals and entities in accordance with the Nigeria Data Protection Act (NDPA) 2023 and other applicable laws. The CBS is designed to provide a centralized platform for the assessment, billing, payment, and reconciliation of taxes, levies, and other internally generated revenues within Edo State.

To this end, CBS is committed to safeguarding the privacy of all Nigerian Citizens using the CBS Platform by:

ensuring disclosure and or use is preceded by consent of the data subject before or during access and or use, except for national security interests;
ensuring the security of personal data collected and held in the Database; guarding against unauthorized disclosures;
ensuring that usage of such personal data is limited to only those purposes for which it was collected;

This Privacy Policy applies to:

All taxpayers (individuals and entities) using the CBS;
All agents, consultants, or contractors processing data on behalf of the EDOIRS;
All digital platforms, mobile applications, and interfaces connected to CBS;

Consent

This Privacy Policy explains the information we collect from users and how and when we disclose or use it. By accessing or using our website, you are consenting to the collection and use of your information as outlined in this Privacy Policy.

Legal Basis for Processing

Our processing of personal data is based on one or more of the following legal grounds as provided in the Nigerian Data Protection Act 2023.

Legal Obligation: To comply with the tax and revenue administration laws of Edo State.
Public Interest / Official Authority: To perform tasks vested in the Edo State Government by statute.
Contractual Necessity: For the creation and management of taxpayer accounts and billing relationships.
Consent: For specific optional services such as email notifications, surveys, or newsletters.
Legitimate Interest: To prevent fraud, improve services, and maintain system integrity.

Information we may collect when you visit the Platform

In your use of the Platform, we may collect any information that you voluntarily share with us. We collect only the information necessary for providing and improving our Services. The Service may collect and process the following categories of personal and non-personal information:

Full name
National Identification Number (NIN)
Tax Identification Number (TIN)
Gender and date of birth
State of residence and local government area
Contact details (email, phone number, and residential address)
Employment or business registration details

Bank account or payment reference details
Billing and payment history
Amounts owed or paid
Taxpayer classification and assessment data
Receipts and transaction identifiers generated within CBS

Corporate or organizational taxpayer data (e.g., RC numbers, TINs, and directors’ details)
Records submitted by agents, consultants, or other representatives acting on behalf of taxpayers

When you visit the website, we may collect non-personally identifiable information about you via certain Internet technology tools. This information consists of your IP address, cookies, and web beacons, as well as information regarding the type of browser and operating system that you use, along with other similar analytic data. Your "IP address* is usually associated with the network location and physical location from which you enter the Internet. The term "cookies" refers to electronic data stored by your computer browser. The cookies enable us to facilitate your access to different aspects of the platform. For example, by showing when and how you visit this platform, cookies help us to see which pages of the platform are popular and which are not. Cookies can also help us to improve your enjoyment of this platform, for example, by remembering your address or other information when you request information or services on the platform. Most web browsers automatically accept cookies, but you can disable this function so that your browser will not accept cookies. Please be aware that if you disable this function, it may affect your use and enjoyment of the platform.

How we use your information

We use the information we collect through the Central Billing System (CBS) in the following ways:

To create, verify, and maintain accurate taxpayer profiles, billing records, and payment histories in compliance with applicable tax laws and regulations
As a prerequisite for processing any of the services you may request through the CBS, such as taxpayer registration, issuance of bills and invoices, processing of payments, generating receipts, and verifying payment status
To send you official notifications, updates, and correspondence regarding your account, payments, tax obligations, or any service-related matters
To monitor how the website and online services are used, analyze performance trends, detect technical issues, and improve the reliability, functionality, and user experience of the platform
To fulfill legal duties, respond to lawful requests from government agencies, and comply with tax administration, data protection, and public-sector accountability requirements
To prevent, detect, and investigate fraud, unauthorized transactions, or misuse of the CBS, and to safeguard taxpayer data and the integrity of the billing system
To establish, exercise, or defend the rights of the Service in any legal or administrative proceedings, and to protect the CBS against potential liabilities or security threats
To generate anonymous, aggregated data and statistical reports to help improve tax administration, policy planning, and the quality of digital services provided through the CBS

Data Sharing and Disclosure

The Central Billing System (CBS) may share personal information with certain third parties where necessary to support the delivery of our services and to comply with legal or regulatory obligations. The categories of recipients who may have access to your personal data include:

1. Service Providers We may engage reputable third-party service providers to support the operation of the CBS and perform specific functions on our behalf. These may include:

Cloud hosting and data storage providers;
Information technology and system maintenance contractors;
Payment processors and financial institutions;
Analytics and security service providers;

2. Regulatory and Government Authorities We may be required to share personal data with authorized government bodies, law enforcement agencies, or regulatory authorities for the following purposes:

Compliance with applicable tax, financial, or anti-fraud laws;
Responding to lawful requests, court orders, or investigations;
Supporting inter-agency collaboration in the enforcement of public duties;

3. Other Authorised Recipients We may share your personal information with other authorized entities or public institutions where it is necessary to:

Facilitate inter-departmental verification or reconciliation of taxpayer records;
Implement approved government digital transformation initiatives;
Execute agreements or fulfill purposes described in this Privacy Policys;
Obtain your explicit consent for data sharing beyond the primary use;

4. Safeguards for Data Sharing We only share personal data with third parties to the extent required for the lawful purposes for which it was collected. Before sharing any data, we take reasonable measures to ensure that: The recipient maintains adequate data protection and security standards. Personal data is not further disclosed or used beyond the agreed purpose; and Data Sharing is carried out in compliance with the Nigeria Data Protection Act (NDPA) 2023 and any applicable federal or state regulations.

Your Data Protection Rights

CBS aims to take reasonable steps to allow you to correct, amend, delete, or limit the use of your Personal Data. If you wish to be informed about what Personal Data we hold about you and if you want it to be removed from our systems, please contact us. In certain circumstances, you have the following data protection rights:

The right to access, update, or delete the information we have on you:
Whenever made possible, you can access, update, or request deletion of your personal data when this personal information is no longer required in relation to the purposes for which it was obtained or processed
The right of rectification:
You have the right to have your information rectified if that information is inaccurate or incomplete
The right to object:
You have the right to object to our processing of your Personal Data
The right of restriction:
You have the right to request that we restrict the processing of your personal information
The right to data portability:
You have the right to be provided with a copy of the information we have on you in a structured, machine-readable, and commonly used format
The right to withdraw consent:
You also have the right to withdraw your consent at any time when the Iledoola website relies on your consent to process your personal information
The right to lodge complaints:
If you have any concerns or complaints about how we process your data, you may contact us If you are not satisfied with our response, you have the right to lodge a complaint with the: Nigeria Data Protection Commission (NDPC)
- Website: https://ndpc.gov.ng
- Email: info@ndpc.gov.ng
Please note that we may ask you to verify your identity before responding to such requests.

Data Security

The Central Billing System (CBS) implements appropriate technical and organizational measures to protect personal data against unauthorized access, alteration, disclosure, loss, or destruction. These measures are designed to maintain the confidentiality, integrity, and availability of taxpayer information in compliance with the Nigeria Data Protection Act (NDPA) 2023 and other applicable data protection standards. Our Data Security Measures Include: Encryption: Personal and financial data transmitted through the CBS platform is encrypted using secure protocols (such as SSL/TLS) to prevent interception or unauthorized access. Access Control: Access to taxpayer data is restricted to authorized personnel who require such access to perform their lawful duties. Authentication: Multi-factor authentication and secure password policies are used to safeguard system access. Network and System Security: Firewalls, intrusion detection systems, and regular vulnerability assessments are employed to protect the CBS network infrastructure. Audit and Monitoring: System activities are continuously monitored and logged to detect and respond to any unauthorized activities or potential security threats. Training and Awareness: CBS staff and contractors undergo regular data protection and cybersecurity training to ensure compliance with data handling best practices. Incident Management: In the event of a data breach or suspected incident, CBS follows a defined Data Breach Response Procedure, including notification to the Nigeria Data Protection Commission (NDPC) and affected individuals, where required. CBS is committed to continuously improving its information security management framework and regularly reviews its controls to address emerging risks and technological development

Data Retention

CBS retains personal data only for as long as necessary to fulfill the purposes for which it was collected or to comply with legal, regulatory, and operational requirements.After the retention period expires, personal data is securely deleted, anonymized, or archived in accordance with applicable record management policies. CBS periodically reviews stored data and securely disposes of information that is no longer required, ensuring that all deletions and anonymizations comply with the NDPA 2023 and relevant government archiving policies.

Cross-border Data transfers

The Central Billing System (CBS) primarily stores and processes personal data within Nigeria.However, where it becomes necessary to transfer or process personal data outside Nigeria for example, when using secure cloud hosting services or engaging international service providers such transfers will only occur in compliance with Sections 41 to 43 of the Nigeria Data Protection Act (NDPA) 2023. CBS remains responsible for ensuring that any personal data transferred abroad continues to receive adequate protection consistent with Nigerian data protection standards.

Violation Of Privacy Policy

We have put in place procedures to deal with any suspected personal breach and will notify you of any personal data breach and let you know the steps we have taken to remedy the breach and the security measures we have applied.CBS will promptly investigate any suspected breach of personal data in accordance with its Data Protection and Breach Response Procedure. If you know or suspect that a personal data breach has occurred, you should immediately contact us

an event which is beyond our control;
an act or threat of terrorism;
an act of God (such as, but not limited to fires, explosions, earthquakes, drought, tidal waves and floods) which compromises our data protection measures;
war, hostilities (whether war be declared or not), invasion, act of foreign enemies, mobilization, requisition, or embargo;
rebellion, revolution, insurrection, or military or usurped power, or civil war which compromises CBS data protection measures;
the transfer of your personal data to a third party on your instructions; and
the use of your personal data by a third party designated by you.

Protection Of Minors

The CBS does not intentionally collect or process personal data from individuals under the age of 18 years unless such processing is legally required or authorized (for example, where a minor owns property or is a beneficiary in a tax-related transaction). Where it is necessary to process a minor’s data, CBS will: Obtain verifiable consent from a parent or legal guardian before any collection or processing; Ensure that all information collected is strictly limited to what is necessary for the intended purpose; and Apply enhanced safeguards to ensure the protection of the minor’s privacy and data security. Parents or guardians who believe that CBS may have collected information about a child without consent may contact the Data Protection Officer (DPO) to request deletion of such data

Updates To This Privacy Policy

CBS may revise or update this Privacy Policy from time to time to reflect changes in legal requirements, technological developments, or improvements to our data protection practices. When updates are made: The “Last Updated” date at the top of the policy will be changed; Significant changes will be communicated through official channels (such as notices on the CBS website or email notifications to registered users); and Continued use of the CBS platform after such updates constitutes acceptance of the revised policy. CBS encourages all users to periodically review this Privacy Policy to stay informed about how their personal data is managed and protected.

How To Contact Us

If you have any questions or concerns about using this platform, please contact
Name: xxxxxxxxxxxxxx
Contact: xxxxxxxxxxx
Email: xxxxxxxxxxxxxxxxx

Consent Statement

By clicking the box below, I confirm that: I have read and understood the Terms of Use and Privacy Policy of the Central Billing System (CBS) operated by the Edo State Internal Revenue Service (EDOIRS); I voluntarily consent to the collection, processing, and storage of my personal data for purposes related to billing, tax administration, and other lawful functions of the Edo State Government; and
☐ I have read and agree to the Privacy Policy and Terms of Use, and I consent to the processing of my personal data by the Edo State Internal Revenue Service (CBS).

Central Billing System (CBS) Privacy Policy