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Tax Filing Checklist

A guided compliance workflow that walks you through every stage of your Nigerian tax return — from document gathering to final submission. Your progress saves automatically.

5Filing PhasesStep-by-step workflow
2026Tax YearNTA 2025 compliant
∞Auto-SavedPick up where you left off
🔗ShareableSend to your accountant
Step 1

Which Return Are You Filing?

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Tip for salaried employees: You may be eligible for rent relief of up to ₦500,000. Make sure to gather your tenancy agreement and payment receipts before you start — it could significantly reduce your liability.
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Critical

Obtain or verify your Tax Identification Number (TIN)

Register at the NRS portal with your NIN. Confirm your TIN is active and linked to your employer’s PAYE records.

Documents needed: National ID / NIN slip, valid government-issued photo ID, proof of residential address.
NRS TaxProMax Portal →
⚠️ If your TIN has been inactive for over 12 months, you may need to visit an NRS office in person to reactivate it. Allow extra time.
Critical

Collect all 12 monthly payslips

Gather payslips showing gross income, PAYE deductions, pension, NHF, and NHIS contributions for every month of the tax year.

Documents needed: 12 payslips (hard copy or PDF from HR portal), bank statements showing salary credits.
⚠️ Most errors come from missing a single month. Cross-check your bank statements against your payslips to spot any gaps.
Critical

Obtain your Form P9 from your employer

Request the PAYE deduction card (Form P9) summarising your total income, deductions, and tax withheld during the year.

Documents needed: Form P9 (employer-issued), employment letter confirming income.
⚠️ If your employer is slow to issue the P9, send a written request early — many HR departments take 2–4 weeks after year-end.
Critical

Gather deduction evidence

Collect receipts for pension contributions, NHF, NHIS, life insurance premiums, and rent payments (for rent relief up to ₦500K).

Documents needed: Pension fund statement, NHF deduction letter, NHIS card, life insurance certificate, tenancy agreement + rent receipts.
Open PAYE Calculator to estimate your relief →
⚠️ Rent relief requires proof of payment — bank transfers are best. Cash payments without a receipt are unlikely to be accepted by the NRS.
Can Wait

Declare any additional income

If you earned income outside your primary employment — freelance work, rental income, dividends, or interest — document the amounts and sources.

Documents needed: Freelance invoices, rental income receipts, dividend vouchers, bank interest certificates.
⚠️ Undeclared side income is the number-one audit trigger. Even small amounts should be reported — the NRS cross-references bank data.
Critical

Run your PAYE calculation

Use the our PAYE Calculator with your actual annual figures to confirm your total liability and compare it against the PAYE already deducted by your employer.

🧮 Open PAYE Calculator →
⚠️ If your calculated liability differs from the PAYE deducted, you may owe additional tax or be due a refund. Document the difference before filing.
Critical

Complete and submit via NRS e-filing portal

Log in to TaxProMax, fill in the annual return with your income, deductions, and PAYE already remitted. Submit electronically before the deadline.

NRS TaxProMax Portal →
⚠️ The portal often slows down in the final week before the deadline. Submit at least 7 days early to avoid last-minute server issues.
Can Wait

Download and save your filing receipt and TCC

Save the e-filing acknowledgement and request your Tax Clearance Certificate. You will need both for loan applications, visa processing, and government contract bids.

Store securely: E-filing receipt PDF, Tax Clearance Certificate, printed copy of your submitted return.
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Tip for companies: If your turnover is ₦100 million or below and gross assets are ₦250 million or below, you qualify as a small company and owe zero CIT, CGT, and Development Levy. Confirm your status before preparing your return.
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Critical

Confirm company TIN and update details

Verify your TIN on the NRS portal. Update address, directors, and accounting period if changed.

Documents: CAC certificate, board resolution (if details changed), TIN verification printout.
NRS TaxProMax →
Critical

Finalise audited financial statements

Engage an approved auditor to complete your annual accounts. CIT returns require audited financials.

Documents: Trial balance, general ledger, bank reconciliation, signed audited accounts.
⚠️ The audit process often takes 4–8 weeks. Brief your auditor well before your filing deadline.
Can Wait

Collect all WHT credit notes

Gather credit notes for WHT deducted from payments you received. These offset your CIT liability.

Documents: WHT credit notes from clients, WHT remittance receipts.
Critical

Compute assessable profit

Calculate your assessable profit per NTA 2025 rules, factoring in capital allowances, disallowable expenses, and balancing adjustments.

🧮 Open CIT Calculator →
⚠️ Common mistake: forgetting to add back disallowable expenses (entertainment, donations above threshold, provisions for doubtful debts).
Critical

Determine CIT + Development Levy

Apply 30% CIT (or zero for small companies) and 4% Development Levy to your assessable profit. Offset WHT credits.

🧮 Open CIT Calculator →
Critical

Reconcile all 12 monthly VAT returns

Ensure every monthly VAT return has been filed. Reconcile input vs output VAT. Claim outstanding input credits.

🧮 Open VAT Calculator →
⚠️ A missing monthly VAT return will block your annual CIT filing. Check all 12 months before proceeding.
Critical

Reconcile WHT remittances

Verify all WHT deducted from supplier and contractor payments has been remitted to NRS. Obtain remittance receipts.

🧮 Open WHT Calculator →
Critical

Prepare and submit self-assessment CIT form

Complete the NRS self-assessment form with your tax computation, capital allowance schedule, and supporting documents. File within 6 months of year-end.

NRS TaxProMax Portal →
⚠️ Late filing attracts a penalty of ₦50,000 for the first month and ₦25,000 for each subsequent month. File early.
Critical

Pay any balance due

Settle outstanding CIT and Development Levy through approved NRS payment channels (Remita, bank transfer). Keep payment receipts.

Payment channels: Remita, internet banking, or approved bank branch deposits with NRS reference.
Can Wait

Obtain Tax Clearance Certificate

Request your company’s TCC from NRS after successful filing and payment. Required for government contracts, tenders, and bank credit facilities.

Store securely: TCC, e-filing receipt, payment receipts, audited financials, tax computation workpaper.

Need Filing Assistance?

Connect with a certified tax professional for hands-on filing support, or ask our AI assistant for step-by-step guidance.

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