In 2026, filing your Company Income Tax (CIT) is done exclusively through the TaxPro Max portal, operated by the Nigeria Revenue Service (NRS). Manual filing is no longer accepted for standard companies.
Here is the step-by-step process to file your returns:
1. Preparation: Documents You Need
Before logging in, ensure you have these documents ready in PDF format (except the Notes to Account, which are often required in Excel):
- Audited Financial Statements: Signed by two directors and an external auditor.
- Tax Computation: A schedule showing how you arrived at your taxable profit (accounting profit + disallowable expenses - capital allowances).
- Capital Allowance Schedule: Details of your fixed assets and the wear-and-tear relief claimed.
- Withholding Tax (WHT) Credit Notes: Any tax already deducted by your clients that you want to use to reduce your final bill.
2. The Filing Process (TaxPro Max)
- Login: Go to taxpromax.nrs.gov.ng and enter your email and password.
- Taxes Due: On your dashboard, click on the "Taxes Due" tab. Locate "Company Income Tax" and click "Process."
- Schedules: You will be prompted to fill out several digital schedules. These include:
- Non-Current Assets: Enter your asset categories, costs, and depreciation (even if zero).
- Cost of Sales & Operating Expenses: Break down your major business costs.
- Revenue: Enter your total turnover.
- Form Generation: Once schedules are complete, the system will auto-generate the CIT form. Review the figures carefully.
- Declaration: Click the "Declaration" box to certify that the information is accurate.
- Document Upload: Upload the Audited Accounts and Tax Computations prepared in Step 1.
- Submit: Click "Submit." The system will generate a Document Identity Number (DIN) or a Remita Retrieval Reference (RRR) for payment.
3. Payment Options
Once you submit, you can choose how to pay:
- Full Payment: Pay the entire amount immediately.
- Installments: You can select to pay in 2 to 4 installments, provided you make the first payment immediately and complete the rest within the 6-month window from your year-end.
- WHT Offset: If you have WHT credit notes, the system should automatically allow you to apply them to reduce the cash you need to pay.
4. Deadlines & Penalties Recap
- Due Date: 6 months after your accounting year-end.
- Late Filing Fine: ₦100,000 for the first month and ₦50,000 for every month after.
- Late Payment Penalty: 10% of the tax due plus interest at the CBN MPR.
Pro-Tip: Don't wait until the final week of June (for December year-ends). The TaxPro Max portal often experiences high traffic and "downtime" during deadline periods.