FIRS Tax Calendar 2025 — Compliance Deadlines for Nigerian Businesses
A complete guide to every FIRS filing deadline, payment schedule, and penalty regime for the 2025 fiscal year — covering CIT, VAT, WHT, and PAYE obligations.
Read ArticleTax calendars, audit guides, compliance articles, and governance resources — written by practising professionals with over forty years of Nigerian regulatory experience.
A complete guide to every FIRS filing deadline, payment schedule, and penalty regime for the 2025 fiscal year — covering CIT, VAT, WHT, and PAYE obligations.
Read ArticleStatutory audit thresholds under the Companies and Allied Matters Act, the consequences of non-compliance, and what to expect from a properly scoped audit engagement.
Read ArticleWhat annual returns are, when they are due, the consequences of non-filing, and how a professional Company Secretariat prevents these exposures from accumulating.
Read ArticleA clear delineation of the distinct roles played by a company secretary and a corporate solicitor — and why conflating the two creates governance gaps that regulators notice.
Read ArticleThe five internal controls that every Nigerian SME needs before it scales — and why their absence is the single most common finding in first-time audit engagements.
Read ArticleFIRS transfer pricing regulations, documentation requirements, and the compliance exposures facing Nigerian subsidiaries of international groups operating under group-wide pricing policies.
Read ArticleDonor audit requirements, standards of independence, and the specific obligations that Nigerian NGOs face when managing funds from international development organisations.
Read ArticleA plain-language guide to voluntary liquidation under Nigerian law — what triggers the process, the accountant's role in asset realisation, and how creditors are treated in distribution.
Read ArticleFamily businesses face a distinct risk landscape — succession, governance, and concentration risk combine in ways that standard enterprise frameworks do not adequately address. A tailored approach for the Nigerian context.
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