Coverage built for Nigerian obligations.
The initial catalog covers monthly and annual statutory duties across federal and state regulators, with due dates generated in Africa/Lagos time.
Value Added Tax (VAT)
FIRSMonthly VAT returns and remittance to FIRS, due by the 21st of the following month.
PAYE (Employee Income Tax)
State IRSMonthly remittance of employee Pay-As-You-Earn tax to the relevant State Internal Revenue Service, due by the 10th of the following month.
Withholding Tax (WHT)
FIRSMonthly remittance of withholding tax deducted at source to FIRS, due by the 21st of the following month.
Pension Contribution (PenCom)
PenComMonthly remittance of employee and employer pension contributions to the PFA, due within 7 days of salary payment.
National Housing Fund (NHF)
FMBNMonthly remittance of National Housing Fund contributions to the Federal Mortgage Bank of Nigeria, due by the 10th of the following month.
Employee Compensation (NSITF)
NSITFMonthly Employee Compensation Scheme contribution to the NSITF, due by the 15th of the following month.
Company Income Tax (CIT)
FIRSAnnual Company Income Tax return and self-assessment to FIRS, due within 6 months after the financial year end.
Development Levy
FIRSAnnual Development Levy on assessable profits, filed alongside CIT within 6 months after the financial year end. Small companies are exempt.
Industrial Training Fund (ITF)
ITFAnnual 1% of payroll contribution to the Industrial Training Fund, due on or before 1 April of the following year. Applies to employers with 5+ staff or NGN50m+ turnover.
CAC Annual Returns
CACAnnual returns filing to the Corporate Affairs Commission to keep the entity's registration in good standing.