What is due, when, and the automated schedules that stop you missing it — written for a company that has no finance function yet.
I joined a company with no formal tax process. Not late filings — no process. Building one from scratch, in the middle of the largest overhaul of Nigerian tax law in decades, was an education.
This is the calendar I work to and the schedules that sit behind it. Nigerian tax law changed substantially with effect from 1 January 2026, so confirm the current position with your adviser before relying on any date below.
What changed
The Federal Inland Revenue Service was replaced by the Nigeria Revenue Service under the Nigeria Revenue Service (Establishment) Act, which took effect on 26 June 2025. Four new tax acts came fully into force on 1 January 2026, replacing much of the previous framework.
If your templates, filing references or internal documentation still say FIRS, they are out of date. That is a small thing that signals a larger one to anyone reviewing your compliance.
The monthly rhythm
10th — PAYE. Employee tax deducted in the prior month is remitted to the relevant state revenue service. In Lagos that is LIRS, through the e-Tax portal.
21st — VAT and Withholding Tax. VAT collected and WHT deducted in the prior month are filed and paid to the Nigeria Revenue Service. Standard VAT remains 7.5%, with zero-rated and exempt categories.
Two deadlines, two authorities, eleven days apart. The commonest failure I have seen is treating them as one event and missing the earlier one.
The annual anchors
31 January — employers' annual return (Form H1) to the state revenue service. Lagos has been explicit about enforcing this date.
31 March — personal income tax returns for individuals.
30 June — companies income tax for entities with a 31 December year end.
The penalties are not trivial
Late VAT filing attracts ₦50,000 for the first month and ₦25,000 for each subsequent month. That accrues quietly and is entirely avoidable.
The reform package also introduced substantially heavier penalties around electronic invoicing obligations. If e-invoicing applies to you, treat it as a first-order compliance risk rather than an administrative detail.
The schedules behind the calendar
A calendar without computation behind it just tells you when to panic. Three automated schedules do the work.
PAYE. Gross pay by employee, reliefs, taxable pay, tax by band, net. Driven off the payroll register so it cannot drift from what was actually paid. Bands are an input cell, not hard-coded in a formula — because bands change, and when they do you want to edit one cell rather than audit a hundred.
VAT. Output VAT from the sales ledger, input VAT from purchases, net position. The value of automating this is not the arithmetic — it is that the return ties to the ledger by construction, so the figure you file and the figure in your accounts cannot diverge.
WHT. The hardest of the three, because the rate depends on the nature of the transaction and the status of the counterparty. I keep a rate table as a lookup rather than embedding rates in formulas, so a rate change is a one-cell edit and the historic computation stays intact.
All three feed a single filing calendar showing what is due, when, the amount, and whether it has been paid. One sheet. That sheet is the process.
If you are starting from nothing
Do it in this order. Register properly and confirm which authority each obligation belongs to — federal and state are different filings to different bodies. Build the three schedules before you need them, not on the 19th. Put the deadlines in a shared calendar with a reminder five days out, not on the day. And keep the evidence: filed returns, payment receipts, computation workings, filed together by month.
The last one matters more than it seems. The question is never only "did you pay?" but "can you show what you paid and how you arrived at it?" A folder per month, closed and complete, is what makes an audit boring — which is the outcome you want.
This is general information from the perspective of an accountant in practice, not tax advice. Nigerian tax law changed materially in 2026; confirm your specific obligations with a qualified adviser.