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Electronic procurement describes the use of electronic methods in every stage of the buying process from identification of a requirement through to payment and potentially to contract management. It has been noted that E-procurement potentially reduces organization administration costs and stimulate efficiency in operation.It is against this backdrop that this research aims to undertake to do a critical assessment of the effects of E-Procurement on performance in the National Revenue Authority (NRA). The researcher used different data collection techniques - observation, questionnaire, interview, focus group discussion, etc. and evaluated their suitability under different circumstances.One finding indicates that taxpayers losing huge amounts of money out of such poor decisions. The services rendered out of the procurement activities are of poor quality and there are also numerous cases of exaggerated prices.