The Federal Government has announced a new directive banning the use of physical cash receipts for all revenue-related transactions in Ministries, Departments and Agencies (MDAs), from January 1, 2026
The move according to the federal government forms part of a broader digital overhaul of Nigeria’s public finance architecture, following the issuance of four major treasury circulars by the Office of the Accountant General of the Federation (OAGF).
Signed under the authority of the Minister of Finance and Coordinating Minister of the Economy, Mr Wale Edun, the circulars released on Monday introduce strict cashless collection procedures, a new mandatory electronic receipt system, and the full deployment of the Federal Government’s Revenue Optimisation (RevOp) Platform.
The new rules are designed to eliminate leakages, enhance transparency and modernise the nation’s revenue administration framework.
According to the OAGF, the ban on physical cash receipts is a decisive step toward ending decades of manual payment practices that have enabled fraud, opaque deductions, and poor audit trails across many MDAs.
Under the new regime, no federal MDA is permitted to issue or accept handwritten or printed cash receipts for any government service.
All transactions must now be processed digitally, remitted directly into the Treasury Single Account (TSA), and acknowledged with a uniform electronic receipt issued through the Federal Treasury eReceipt (FTeR) system.
The OAGF stressed that this step is “non-negotiable” and forms part of the most ambitious upgrades to treasury operations since the introduction of the TSA.
Mandatory e-Receipts begin January 1, 2026
A major component of the reform is the Federal Treasury eReceipt (FTeR), which becomes the only government-approved receipt for federal payments.
Although the cash-receipt ban takes effect immediately, the FTeR becomes mandatory from January 1, 2026, giving MDAs one year to fully onboard onto the system.
The new e-receipt will be centrally generated from the RevOp platform and issued directly to payers through channels chosen by each MDA.
The OAGF described it as a “fraud-proof, traceable, verifiable digital receipt” that eliminates fake or unofficial acknowledgments currently in circulation across various government offices.
The new system ensures that every payment made to the Federal Government is captured in real time, with an audit trail that links the payer, the service, the MDA, and the exact amount remitted to the TSA.
Government officials say this will drastically improve accountability and combat the widespread use of unofficial receipts in areas such as regulatory services, licensing, fines, and administrative charges.
MDAs banned from deducting service charges
Another major reform introduced by the circulars is the outright prohibition of all forms of deductions including commissions, convenience fees, or service charges by MDAs or payment service providers at the point of collection.
Under the new rules, the full amount paid by any citizen or business must be remitted directly into the TSA without exceptions.
Any party seeking to charge fees must obtain express approval from the Minister of Finance.
The OAGF said the era where MDAs partnered with unapproved payment platforms and collected revenue outside official channels “is over.”
The government estimates that billions of naira are lost annually to unauthorised deductions and fragmented collection systems used without lawful approval.
RevOp now govt’s single revenue platform
Similarly, the OAGF has rolled out the Revenue Optimisation (RevOp) Platform as the Federal Government’s central system for billing, revenue monitoring, reconciliation, and reporting.
The platform integrates existing public finance systems including TSA, GIFMIS, CBN, NIBSS, and FIRS and provides real-time dashboards for tracking MDA performance.
RevOp is expected to become the backbone of Nigeria’s new digital revenue ecosystem, enabling unified billing, automated reconciliation, and immediate visibility into federal collections.
The government has directed all MDAs to migrate their revenue systems onto RevOp and discontinue the use of unofficial or independently developed software that has not been vetted and approved by the OAGF.
The new circulars align with Edun’s broader fiscal strategy to modernise public finance, reduce leakages, and strengthen the government’s revenue base through technology-driven reforms.
The Ministry of Finance has repeatedly emphasised the need for full transparency in federal collections to ensure Nigeria’s fiscal sustainability.
The circulars underscore the Minister’s insistence on data-driven governance, automated controls, and minimal human discretion in revenue-related processes.
By mandating e-receipts, enforcing cashless operations, and integrating all MDAs into a unified platform, the government hopes to rebuild public trust in its financial interactions.
The ban on physical cash receipts will significantly impact how citizens and businesses interact with government services.
From passport processing to regulatory licensing, fines, taxes, permits, and administrative fees, all payments must now be digital, automated, and fully traceable.
The reforms, the OAGF stated, will position Nigeria closer to global standards in digital governance while blocking long-standing loopholes that have undermined revenue performance.
The government urged MDAs to begin immediate compliance, warning that violations will be met with sanctions.
With these measures, the government said January 1 marks the beginning of a new era for Nigeria’s federal revenue system, one anchored on transparency, technology, and accountability.