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Filing Requirements

GeneralLast Updated: 2025-12-12

Tax Filing Requirements in Nigeria

The Federal Inland Revenue Service (FIRS) has modernized the tax filing process with the introduction of the TaxPro-Max e-filing platform.

E-Filing Platform: TaxPro-Max

  • URL: https://taxpromax.firs.gov.ng
  • Mandatory: For most corporate taxes (CIT, VAT, WHT).
  • Form 002: For remittance of VAT.
  • Process:
    1. Login with TIN and Password.
    2. Select Tax Type and Period.
    3. Upload Schedules (CSV format) or complete online forms.
    4. Generate Payment Reference (RRR) and Pay.

Major Forms & Deadlines

| Tax Type | Form Name | Filing Deadline | | :--- | :--- | :--- | | CIT | CIT 001 / Self-Assessment | 6 months after Financial Year End | | VAT | VAT 002 | 21st of the following month | | WHT | WHT Schedule | 21st of the following month | | PIT (Form A) | Form A (Annual Declaration) | March 31st of every year | | PIT (Paye) | Form H1 (Employer's Return) | January 31st of every year |

File Formats

  • Schedules: .csv (Comma Separated Values) is the standard format for bulk uploads on TaxPro-Max.
  • CSV Templates: TaxPro-Max often requires specific CSV templates for bulk uploads (e.g., WHT schedules, Salary schedules). These can be downloaded directly within the portal upon login.
  • Supporting Docs: .pdf used for uploading Audited Accounts, evidence of payment, or exemption certificates.

Common Requirements

  • Tax Identification Number (TIN).
  • Audited Financial Statements (for CIT).
  • Schedule of Income/Expenses.
  • Breakdown of Withholding Tax deducted.

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