TAX COMPLIANCE CALENDAR

Introduction

Tax compliance is not a one-time event. It is a continuous cycle of filing, remitting, and reporting obligations that, if mismanaged, can result in penalties, interest, and regulatory scrutiny. For Nigerian businesses, the challenge is compounded by the multiplicity of taxes—each with its own deadline, its own filing platform, and its own penalty regime.

A well-structured tax compliance calendar transforms this complexity from a source of anxiety into a managed process. It provides visibility into upcoming obligations, enables proactive preparation, and ensures that no deadline slips through the cracks.

At Qeeva Advisory, we understand that tax compliance requires technical expertise, organised administration, and disciplined monitoring. Our team of experienced professionals helps Nigerian businesses build and maintain compliance calendars that protect their operations.

This comprehensive guide provides a complete tax compliance calendar for Nigerian businesses, covering monthly, quarterly, and annual deadlines across all major tax types.

The Pain Points: Why a Tax Compliance Calendar Matters

The Multiplicity of Deadlines

Nigerian businesses face a web of tax obligations with different deadlines:

• PAYE – 10th of the following month

• VAT – 21st of the following month

• WHT – 21st of the following month

• Pension – 7 working days after salary payment

• NSITF – Monthly

• CIT – Within 6 months of year-end

• Annual PAYE Returns – 31 January

• CAC Annual Returns – By 31 May

Missing any of these deadlines carries consequences: penalties, interest, and in some cases, personal liability for directors.

The Penalty Exposure

The consequences of missed deadlines are significant:

• VAT late filing – Penalties and interest apply

• PAYE late remittance – Penalties and interest apply

• CAC annual returns – Daily default penalty fees of up to ₦2,000, with personal liability for directors

• Pension late remittance – Penalties of not less than 2% of unpaid contribution per month

The Multi-State Complexity

For businesses operating across states, the compliance calendar becomes more complex. Each state’s Internal Revenue Service has its own deadlines and filing requirements. PAYE must be remitted to the state where the employee resides, not where the business is headquartered .

Monthly Compliance Calendar

PAYE (Pay-As-You-Earn) Remittance

Deadline: 10th of the following month

What It Is: Personal income tax deducted from employees’ salaries and remitted to the relevant State Internal Revenue Service.

Filing Platform: State IRS e-tax platforms (e.g., LIRS etax for Lagos)

Key Notes:

• PAYE must be remitted to the state where the employee resides

• Late remittance attracts penalties and interest

• Annual PAYE returns (Form H3) are due 31 January for the preceding year

VAT (Value Added Tax) Remittance

Deadline: 21st of the following month

What It Is: Tax charged on the supply of taxable goods and services in Nigeria.

Rate: 7.5%

Filing Platform: FIRS TaxPro-Max

Key Notes:

• VAT collected in any month must be remitted by the 21st of the following month

• This is monthly—not quarterly, not annual

• Digital services and cross-border transactions must file monthly

WHT (Withholding Tax) Remittance

Deadline: 21st of the following month

What It Is: Tax deducted at source from payments for services, contracts, and other transactions.

Filing Platform: FIRS TaxPro-Max

Key Notes:

• WHT credits must be properly documented to claim against CIT

• WHT schedules should reconcile with vendor payments

Pension Contributions

Deadline: 7 working days after salary payment

What It Is: Contributory retirement savings scheme for employees.

Rates: Employee 8% + Employer 10% (minimum 18% total)

Filing Platform: Employee’s Pension Fund Administrator (PFA)

Key Notes:

• The 7-day deadline is strict—not month-end, not 30 days

• Late remittance attracts penalties of not less than 2% per month

NSITF (Nigeria Social Insurance Trust Fund)

Deadline: Monthly

What It Is: Workplace injury compensation scheme funded entirely by employers.

Rate: 1% of total monthly payroll

Filing Platform: NSITF

Key Notes:

• Paid entirely by the employer—no deductions from employee salaries

• No upper limit on employee coverage

NHF (National Housing Fund)

Deadline: Monthly

What It Is: Housing fund contribution for eligible employees.

Rate: 2.5% of basic salary

Filing Platform: Federal Mortgage Bank of Nigeria (FMBN)

Quarterly Compliance Calendar

Quarterly VAT Returns (Retail Businesses)

Deadline: Within the quarter-end timeline

Who: Retail businesses with offline operations may file quarterly

Note: Digital and online businesses must file monthly.

Quarterly Information Returns (Banks)

Deadline: Quarterly

Who: Banks and other financial institutions

Annual Compliance Calendar

January

PAYE Annual Returns (Form H3)

• Deadline: 31 January

• What: Return of all emoluments paid to employees in the preceding year

March

Individual Annual Income Tax Returns

• Deadline: 31 March (statutory deadline)

• What: Annual income tax returns for individuals and sole proprietors

LIRS Annual Income Tax Return (Lagos)

• Deadline: 31 March

• Platform: www.etax.lirs.net

Edo State Extension Note:

• Edo State extended 2026 returns to 30 April for Individual and PAYE returns

April

ITF (Industrial Training Fund) Annual Returns

• Deadline: 1 April

• What: Annual compliance return for eligible employers

May

CAC Annual Returns

• Deadline: By 31 May

• What: Financial Statements and Annual Returns for companies with March and December year-ends

• Key Dates:

  • Board Approval and AGM: By 19 April

  • Statutory Filing Period: 42 days after AGM

  • Final Submission: 31 May

• Penalty: Daily default fees up to ₦2,000, with personal liability for directors

June

CIT (Company Income Tax) Filing

• Deadline: Within 6 months of year-end

• For December year-end: 30 June

• Platform: FIRS TaxPro-Max

Business Names Annual Returns

• Deadline: 30 June

September/October (For January Year-End)

FRC Readiness Test – Stage 1

• Deadline: 30 September (for January 2028 adopters)

• What: Board resolution, gap analysis, implementation plan

Annual Compliance Calendar at a Glance

Multi-State Compliance Considerations

PAYE Remittance by State

For businesses with employees in multiple states, the compliance calendar must account for each state’s requirements:

• Lagos: 10th of following month; Annual return by 31 March

• Edo: 10th of following month; Annual return extended to 30 April in 2026

• FCT and other states: Varies by state IRS

State-Specific Deadlines

Some states may extend deadlines (as Edo did in 2026). Monitor each state’s revenue service announcements for changes .

Common Compliance Calendar Mistakes

1. Missing the 7-Day Pension Deadline. The pension deadline is 7 working days from salary payment—not month-end, not 30 days .

2. Treating VAT as Quarterly. VAT remittance is monthly for most businesses—the 21st of the following month .

3. Forgetting NSITF. Because NSITF does not appear on employee payslips, it is often overlooked.

4. Missing the CAC Filing Window. The CAC deadline is not year-end—it is 31 May for companies with March and December year-ends .

5. Assuming Uniform State Deadlines. Some states extend deadlines. Monitor each state’s revenue service .

6. No Diarised Calendar. Relying on memory for multiple deadlines is a recipe for missed filings.

How Qeeva Advisory Helps with Tax Compliance

At Qeeva Advisory, we understand that tax compliance requires technical expertise, organised administration, and disciplined monitoring. Our team helps Nigerian businesses build and maintain compliance calendars that protect their operations.

Our Core Services

Tax Advisory Services – We help you navigate Nigeria’s tax system, ensuring compliance with CIT, VAT, WHT, and other obligations.

Payroll Compliance Service – We help you meet all payroll-based statutory obligations: PAYE, pension, NSITF, ITF, and NHIA.

Tax Audit Defense Service – We provide comprehensive support for businesses facing tax audits, including pre-audit preparation and documentation compilation.

Internal Control Advisory Service – We help you design controls that ensure timely filing and remittance.

Bookkeeping Services – Accurate records are the foundation of tax compliance.

Advisory Services Nigeria – Our advisory professionals provide strategic guidance on tax compliance and regulatory engagement.

Our Compliance Calendar Methodology

Step 1: Compliance Mapping – We map all tax obligations applicable to your business, including state-specific requirements.

Step 2: Calendar Development – We develop a customised compliance calendar with all deadlines, platforms, and responsible parties.

Step 3: Reminder System – We implement a reminder system to ensure no deadline is missed.

Step 4: Filing and Remittance Support – We support filing and remittance across all tax types.

Step 5: Monitoring and Updates – We monitor regulatory changes and update your calendar accordingly.

Frequently Asked Questions

Q: What is the PAYE remittance deadline?

A: PAYE must be remitted by the 10th of the following month.

Q: What is the VAT remittance deadline?

A: VAT must be remitted by the 21st of the following month .

Q: What is the WHT remittance deadline?

A: WHT must be remitted by the 21st of the following month.

Q: What is the pension remittance deadline?

A: Pension contributions must be remitted within 7 working days after salary payment .

Q: What is the NSITF contribution rate and deadline?

A: NSITF is 1% of total monthly payroll, paid entirely by the employer, and remitted monthly.

Q: When is the CAC annual return deadline?

A: For companies with March and December year-ends, the CAC deadline is 31 May .

Q: When are PAYE annual returns due?

A: PAYE Annual Returns (Form H3) are due 31 January for the preceding year .

Q: When is the CIT filing deadline?

A: CIT must be filed within 6 months of year-end. For December year-end, this is 30 June.

Q: How can Qeeva Advisory help with tax compliance?

A: We provide compliance mapping, calendar development, filing and remittance support, and ongoing monitoring.

The Bottom Line

A tax compliance calendar is not a luxury—it is a necessity. In Nigeria’s complex regulatory environment, businesses that systematically manage their filing and remittance obligations will avoid penalties, reduce risk, and demonstrate the discipline that earns credibility with regulators and investors.

Key Takeaways:

Diarise Monthly Deadlines – PAYE (10th), VAT and WHT (21st), pension (7 working days after salary), NSITF (monthly).

Plan for Annual Deadlines – PAYE Annual Returns (31 January), Individual Returns (31 March), ITF (1 April), CAC (31 May), CIT (within 6 months of year-end).

Account for Multi-State Requirements – Each state has its own deadlines and filing platforms.

Monitor Changes – Some states extend deadlines. Stay informed.

Build Systems, Not Just Reminders – Implement a structured calendar with responsible parties and escalation protocols.

Your job is to be prepared. Map your obligations. Build your calendar. Meet your deadlines. Seek professional guidance.

With the right approach and the right partner, you can turn tax compliance from a source of anxiety into a demonstration of operational discipline.

Suggested Reading from Our Blog

Tax Advisory Services – We help you navigate Nigeria’s tax system, ensuring compliance with CIT, VAT, WHT, and other obligations.

Payroll Compliance Service – We help you meet all payroll-based statutory obligations: PAYE, pension, NSITF, ITF, and NHIA.

Tax Audit Defense Service – We provide comprehensive support for businesses facing tax audits.

Pensions & NSITF Questions – Complete guide to pension and NSITF compliance for Nigerian employers.

Multi-State Compliance Framework – Navigate PAYE remittance, business premises permits, and VAT attribution across states.

SME Compliance Health Score – Assess your compliance health across all regulatory domains.

Internal Control Advisory Service – We help you design controls that ensure timely filing and remittance.

Bookkeeping Services – Accurate records are the foundation of tax compliance.

Reference Links / Sources

Qeeva Advisory – Tax Advisory Services – Tax compliance and planning.

Qeeva Advisory – Payroll Compliance Service – PAYE, pension, NSITF, ITF, and NHIA compliance.

Qeeva Advisory – Tax Audit Defense Service – Pre-audit preparation and documentation compilation.

Qeeva Advisory – Pensions & NSITF Questions – Employer’s guide to pension and NSITF compliance.

Qeeva Advisory – Multi-State Compliance Framework – Multi-state compliance for Nigerian businesses.

Qeeva Advisory – SME Compliance Health Score – Comprehensive compliance assessment.

Qeeva Advisory – Internal Control Advisory Service – Controls for timely filing and remittance.

Qeeva Advisory – Bookkeeping Services – Accurate financial record-keeping.

Let’s Talk About Your Tax Compliance Needs

Building and maintaining a tax compliance calendar is essential for avoiding penalties, reducing risk, and demonstrating operational discipline. At Qeeva Advisory, we understand the compliance challenges faced by Nigerian businesses.

Whether you need help with compliance mapping, calendar development, filing support, or ongoing monitoring, we are here to support you.

📞 Call us: (+234) 802 320 0801, (+234) 807 576 5799

📧 Email: info@qeeva.com

📍 Visit us: 5, Ishola Bello Close, Off Iyalla Street, Alausa, Ikeja, Lagos, Nigeria

Contact us today to schedule a tax compliance consultation. Let us help you build your compliance calendar with confidence.

Your journey to compliance excellence starts with a conversation. Let’s talk.