KFCS KACERTIFIEX

Tax Intelligence Centre

Plan compliance before deadlines become crises

Indicative calendars, official links and partner commentary—paired with our Insights centre for deeper briefings on reform and filing posture.

This calendar is indicative for planning only. Statutory due dates depend on your accounting year-end, company size, sector, and state rules. Always confirm with FIRS, your State Internal Revenue Service, or your KACERTIFIEX adviser before filing or paying.

Calendar last reviewed: 1 October 2025. Confirm dates with FIRS, your state revenue service or your KACERTIFIEX adviser before filing.

Indicative Nigeria tax calendar

Use this as a planning aid alongside your accounting year-end and state rules.

Every month

  • VAT return & payment (prior month)

    FIRS

    Due date can vary—check your FIRS portal and notices

    By 21st (typical)

  • Withholding tax (WHT) return & remittance

    FIRS

    Applies where WHT was deducted in the prior month

    By 21st (typical)

  • PAYE remittance & schedules

    State Internal Revenue Service

    Deadline depends on your state—Lagos and others differ

    By 10th / 21st (state rules)

Quarterly / periodic

  • Companies Income Tax (CIT) instalments or assessments

    FIRS

    Based on company year-end and FIRS assessment cycle

    As notified

  • Education Tax / other sector levies

    FIRS / regulators

    Confirm applicability to your entity

    As notified

Annual (typical triggers)

  • Companies Income Tax (CIT) filing & payment

    FIRS

    Verify your accounting year-end and any extensions

    6 months after year-end (typical)

  • Annual returns & beneficial ownership updates

    CAC

    Penalties apply for late filing—confirm current CAC timelines

    Within statutory window

  • Audited financial statements & regulatory filings

    Sector regulators / FIRS

    Banks, insurance, and listed entities have additional deadlines

    As required

Budget & reform watch

  • Federal budget & finance bill measures

    National Assembly / FIRS

    Update tax provisioning and board scenarios after enactment

    Q4 / Q1

  • FIRS notices, e-invoicing & compliance updates

    FIRS

    Subscribe to Tax Alert below for KACERTIFIEX commentary

    Ongoing

Turn the calendar into an action plan

Book a tax planning session—we will align deadlines to your entity, states and transaction plans.

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