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TourismRevenueTourism Development Contribution
Register a business
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Report a business

A hotel, restaurant, event centre, attraction or tour operator charged you the contribution and gave you no fiscal invoice, or one that would not verify. You do not have to say who you are.

Wikki Warm Spring, Yankari, Bauchi · Kambai Akau, CC BY-SA 4.0
You do not have to say who you are. This form asks nothing about you. Contact details are optional, and a report sent without them is investigated exactly the same way — you simply cannot be asked a follow-up question. Your connection is recorded only as a one-way hash, so a flood from one source can be spotted without anyone being identified. See the privacy notice.

What happened

Four questions. Only the first, the business and the description are needed.

The trading name is enough. We never tell you whether that business is registered, and this form is never used to look one up.
Roughly is fine. Leave it blank if you cannot remember.
At least 20 characters, up to 2,000. Please do not include anyone else's personal details, or a card number.
Leave this blank to report anonymously. If you fill it in, it is used to ask you about this report and nothing else, and it is deleted on request.

You will be given a reference on the next page. Write it down — it is the only way to refer to this report later, and it is not emailed to you.

What happens next

  1. You get a reference. It confirms the report reached us and when. It says nothing about the business you named.
  2. The report is triaged against the platform's own record of what that business has lodged. That record already exists — a business that issues no invoices is visible in the data whether or not anyone reports it.
  3. Where the case is made out, it goes to enforcement. Failing to issue a fiscal document for a supply is penalised under section 104 of the Nigeria Tax Administration Act 2025.
  4. You will not be told the outcome. What happens between the platform and a taxpayer is confidential to them, the same protection you would want if a competitor reported you.
Check the business first The public register shows whether a business is registered to charge the contribution at all, and whether it is up to date. What a real invoice carries An Invoice Reference Number and a QR code issued by the Nigeria Revenue Service. Scan it before you decide something is wrong. What may be charged Every charge category on a hospitality bill and how the contribution is worked out on each — including what is never levied.