Nigeria tax return filing deadline
Nigeria’s tax authorities have reiterated statutory deadlines for tax compliance, reminding individuals and employers of the importance of filing returns within the approved timelines to avoid penalties. The clarification was given by Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, as part of ongoing efforts to improve tax discipline and transparency in the country.
According to Oyedele, individuals are required to file their annual tax returns on or before March 31 of each year. This obligation applies to salaried workers, self-employed persons, and other taxable individuals, regardless of income level. He stressed that timely filing is a legal requirement under Nigeria’s tax laws and plays a key role in strengthening government revenue and funding public services.
Employers, on the other hand, are expected to file employee tax returns no later than January 31. This includes submitting details of Pay-As-You-Earn deductions for staff and ensuring that all remittances are accurate and complete. Oyedele noted that employers serve as a critical link in the tax system, and delays or non-compliance on their part can undermine broader reform efforts.
The reminder comes amid renewed focus by the federal government on tax reforms aimed at expanding the tax base and reducing reliance on borrowing. Authorities have signaled that enforcement will be strengthened, with penalties applied to individuals and organizations that fail to meet filing deadlines. Oyedele encouraged taxpayers to seek professional guidance where necessary and to use approved channels to submit their returns.
Tax experts say clearer communication of deadlines and responsibilities is essential to improving compliance levels across the country. They also note that consistent enforcement, combined with public education, could help build trust in the tax system and encourage voluntary compliance over time.
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