Nigerian Engineer Develops ReformGPT, Targets Trillion-Naira Tax Leakages

A Nigerian software engineer, Engr. Bashir Umar Garba, has developed ReformGPT, an artificial intelligence-powered WhatsApp platform designed to address Nigeria’s persistent tax leakages and simplify compliance for millions of citizens. Garba, working alongside engineers Alhaji Muhammad and Abdul Salam from DigitalCore, initially set out to build what he described as Nigeria’s Unified Tax Intelligence Platform—a […]

A Nigerian software engineer, Engr. Bashir Umar Garba, has developed ReformGPT, an artificial intelligence-powered WhatsApp platform designed to address Nigeria’s persistent tax leakages and simplify compliance for millions of citizens.

Garba, working alongside engineers Alhaji Muhammad and Abdul Salam from DigitalCore, initially set out to build what he described as Nigeria’s Unified Tax Intelligence Platform—a comprehensive system aimed at harmonising fragmented tax data across government agencies.

According to him, the system was designed to link taxpayers’ National Identification Numbers (NIN) and Bank Verification Numbers (BVN) to financial activities, track corporate liabilities to ultimate beneficiaries, and eliminate double taxation through a proprietary algorithm. The platform also featured real-time VAT deduction capabilities and simulated a model for national tax reform.

The project, he noted, was developed on a pro bono basis, driven by a commitment to create local solutions for safeguarding Nigeria’s data infrastructure.

However, Garba said a turning point came as the March 31 tax filing deadline approached, revealing a significant gap between advanced backend systems and the realities faced by ordinary Nigerians.

“My mother, a civil servant and businesswoman in Borno, was confused. So was my fiancée, a student struggling with her small-scale business taxes,” he said.

“They asked questions that exposed the gap between our ‘mega-system’ and reality—where to file, what narration to use, and whether tax deductions would be automatic. When I checked social media, I saw the same confusion everywhere.”

He explained that this experience highlighted a twofold challenge: the lack of harmonised data across institutions and the absence of user-friendly systems for everyday taxpayers, particularly those in the informal sector.

“We had built the infrastructure, but we had not built the bridge to the people,” he said.

To address this gap, Garba turned to a widely accessible solution—mobile technology. Citing data from BusinessDay, he noted that Nigeria has over 182 million active mobile connections, with the majority of internet users relying on mobile devices. WhatsApp, he added, remains one of the most widely used communication platforms in the country.

This insight led to the development of ReformGPT, a dual-layer AI platform that integrates tax infrastructure with conversational accessibility via WhatsApp.

“For days, I slept in my office, skipped meals, and coded relentlessly,” he said.

The platform allows users to generate a Tax Identification Number (TIN), file tax returns, upload documents for assessment, and make payments—all through a simple chat interface. The entire process, he said, can be completed within minutes.

Garba noted that ReformGPT offers a range of features, including tax advisory services, document assessment, payment integration, and real-time filing support. The system is also designed to assist users with little or no knowledge of tax regulations.

Despite its innovation, he acknowledged that the platform is still evolving.

“Version 1.0 has a 65 per cent accuracy rate. That is not good enough. We need 99.9 per cent,” he said.

He attributed the limitation to the lack of access to anonymised tax datasets required to train the system effectively, calling on the National Revenue Service and state revenue agencies to support the project with relevant data.

Garba also revealed plans to introduce multilingual voice-note functionality in Hausa, Igbo, Yoruba, and Kanuri, enabling users to interact with the platform in their native languages.

“This is how we bridge the trillion-naira tax leakage—by bringing the remaining 80 per cent of the informal economy into the tax net through accessibility, not coercion,” he said.

Looking ahead, he said the team aims to develop a proprietary tax-focused large language model (LLM) within six months, which could support government agencies in decision-making, tax relief assessment, and broader financial intelligence.

Garba has proposed deploying ReformGPT as a pilot project with the Federal Government, suggesting states such as Borno or Lagos as potential starting points.

“The infrastructure is ready. The will is present. What we need now is partnership,” he said.

“I built this because my mother deserved better. Every Nigerian taxpayer deserves better. And I believe, with support, we can fix this.”