NRS (formerly FIRS) tax for businesses

E-invoicing for small businesses: the later date

E-invoicing for small businesses in Nigeria: the emerging-taxpayer threshold and start date, and whether a VAT-exempt business is affected at all.

2 min read

What a late tax return costs you now

Tax return late filing penalty in Nigeria: a return that misses its deadline now costs a fixed amount for the first month, and more for each after.

3 min read

The VAT late filing penalty in Nigeria

VAT late filing penalty in Nigeria: the cost for the first month and each month after, plus separate penalties for paying the VAT itself late.

2 min read

What the 2026 review of the tax reforms covers

Nigeria tax reform 2026 review: a subcommittee is examining public submissions, the Finance Bill 2027 and withholding tax rules, not a rewrite.

3 min read

How to log in to Rev360 after the TaxPro Max move

Rev360 login: use your migrated TaxPro Max username and password, or register fresh on the NRS portal if this is your first filing.

3 min read

What is Rev360, the NRS's new tax portal?

What is Rev360? The Nigeria Revenue Service's new online portal for registration, filing, payment and refunds, replacing TaxPro Max.

3 min read

What happens after you request a TCC on Rev360

What happens after you apply for a tax clearance certificate on Rev360: what the NRS checks, what a query looks like, and where the file lands.

2 min read

FIRS is now the NRS: what changed for your business

FIRS is now the Nigeria Revenue Service (NRS). What changed on 1 January 2026, from Rev360 to your Tax ID and penalties, and what stayed the same.

3 min read

Rev360 login not working? Try this

Rev360 login not working? Check for a migrated TaxPro Max account, mismatched details, or a duplicate registration before trying again.

3 min read

When Rev360 launched, and who got on first

Rev360 launch date: the NRS portal went live in April 2026, rolling out to taxpayer groups in stages before a formal launch event in June.

3 min read

Everything you can do on Rev360

What can you do on Rev360? Register, file returns, pay tax, request refunds and certificates, and check a real-time ledger, all in one portal.

3 min read

What is the Joint Revenue Board, and what does it replace?

What is the Joint Revenue Board in Nigeria? The body that replaced the JTB in 2026, created alongside a new Tax Ombud and Tax Appeal Tribunal.

3 min read

Can a new company with no trading history get a TCC?

A tax clearance certificate for a new company is still possible with no trading history, once you register, file and let a nil year show as clear.

3 min read

E-invoicing in Nigeria: who must comply, and when

E-invoicing in Nigeria: who must comply and when, what the Merchant-Buyer Solution is, and the penalty once enforcement begins for your category.

2 min read

Do sole proprietors and business names need a TCC?

A tax clearance certificate for a business name in Nigeria comes from your state, not the NRS, since a sole proprietor is taxed like a person.

2 min read

The Tax ID and bank deductions: what's true

Will the Tax ID lead to bank deductions in Nigeria? The Joint Revenue Board says no. Here's what the Tax ID actually checks against your account.

3 min read

How to register for VAT in Nigeria

How to register for VAT in Nigeria: check if you must, what identifies your business, where registration happens, and the cost of registering late.

2 min read

The Nigeria Tax Act 2025, explained simply

Nigeria Tax Act 2025 explained: it consolidates income tax, VAT and capital gains rules, replacing six older laws from 1 January 2026.

3 min read

Documents you need to register for VAT

Documents needed to register for VAT in Nigeria: what your Tax ID look-up must match, what a business supplies instead, and why registration stalls.

2 min read

What the transition guidelines for the tax acts say

Tax Acts 2025 transition guidelines: the Federal Ministry of Finance's explanation of how businesses move from the old tax laws to the new ones.

3 min read

Which agency issues an individual's tax clearance certificate?

Which agency issues an individual's tax clearance certificate? Your state revenue board, not the NRS. Here is how Lagos, FCT and other states compare.

3 min read

How to get a VAT refund in Nigeria

How to get a VAT refund in Nigeria: when a refund situation arises, the deadline to ask, how long the NRS then has to pay, and the alternative to cash.

2 min read

Do you need audited accounts for a tax clearance certificate?

Do you need audited accounts for a tax clearance certificate? Small companies can use an attested statement of accounts instead of a full audit.

2 min read

Why was your tax clearance certificate application rejected?

Why was my tax clearance certificate application rejected? The three usual causes are a missing return, an unpaid balance, or a Tax ID mismatch.

2 min read

How to file a VAT return on Rev360

How to file a VAT return on Rev360: logging in with your Tax ID, entering your figures, submitting, and what to do if the portal will not let you.

2 min read

What your Tax ID is actually used for

What is the Tax ID used for in Nigeria? Banking, employment records, government contracts and statutory filings all now ask for it.

3 min read

How to avoid your tax clearance certificate expiring

How to avoid your tax clearance certificate expiring: count back from 31 December, and start the renewal before a tender or bank needs it.

2 min read

VAT invoices and records: what to keep

VAT invoices and records in Nigeria: what a government buyer's invoice trail must show, how long to keep records, and the penalty for poor ones.

2 min read

Can you get a tax clearance certificate if you owe tax?

Can I get a tax clearance certificate if I owe tax? Usually not, but the law makes an exception when tax was already deducted at source.

3 min read

VAT vs withholding tax in Nigeria: the difference

VAT vs withholding tax in Nigeria: who bears each one, how the rates differ, the shared deadline, and a short worked example on one invoice.

2 min read

The statutory deadline for a tax clearance certificate

The statutory deadline for a tax clearance certificate is two weeks from your request, once the tax office confirms your account is clean.

3 min read

What information is on a tax clearance certificate?

What does a tax clearance certificate show? It lists three years of assessments, tax paid and any balance owed, not just a pass-or-fail stamp.

3 min read

The VAT exemption threshold for small businesses

VAT exemption threshold for small businesses in Nigeria: the turnover test, what the exemption covers, and how to opt out of it on purpose.

3 min read

Do you need to apply for a new TIN now?

Do you need a new TIN in Nigeria? Usually not. Your Tax ID is already linked to your NIN or CAC number, so you only need to look it up.

3 min read

VAT for freelancers and online sellers

VAT for freelancers and online sellers in Nigeria: the turnover test that decides it, what changes once you register, and registering on purpose.

2 min read

Does a tax clearance certificate last a full year?

Does a tax clearance certificate last 12 months? No. It runs to 31 December regardless of when it was issued, so a later certificate lasts less.

2 min read

How to check if a tax clearance certificate is genuine

How to check if a tax clearance certificate is genuine: the state verification portals that exist, and what to cross-check by eye on the document.

2 min read

Is rent exempt from VAT in Nigeria?

Is rent exempt from VAT in Nigeria: the short answer for homes and offices, what exempt actually means for a landlord, and what could still change.

2 min read

Tax ID vs TIN: what actually changed

Tax ID vs TIN in Nigeria: the TIN was issued on request, but the new Tax ID is a 13-digit number linked to your NIN or CAC number instead.

3 min read

What does a missing year on a tax clearance certificate mean?

A tax clearance certificate that shows a missing year means an unfiled return, not a nil one. Here is what it costs to close, and who accepts it.

2 min read

VAT on services exported to foreign clients

VAT on exported services to foreign clients in Nigeria: why the zero rate can apply, what still has to appear on the invoice, and when it does not.

2 min read

A checklist of documents for a TCC application

A checklist of documents for a tax clearance certificate application: your Tax ID, three years of returns, accounts and assessment notices.

2 min read

How to fix a Tax ID and CAC mismatch on a TCC application

A Tax ID that does not match your CAC record is a common tax clearance certificate rejection. Here is how to find the gap and fix it correctly.

2 min read

The VAT rate in Nigeria right now

VAT rate in Nigeria: the current rate businesses charge, how it is set under the Nigeria Tax Act, and where a zero rate applies instead.

3 min read

The small-company tax exemption, and its two thresholds

Small company tax exemption in Nigeria: exempt from company income tax under one turnover figure, or a higher one, depending which text you read.

3 min read

VAT exempt vs zero-rated supplies: the real difference

VAT exempt vs zero-rated supplies in Nigeria: the input VAT difference that matters, what sits on each list, and a side-by-side comparison.

2 min read

What is Nigeria's new Tax ID, and who issues it?

What is the new Tax ID in Nigeria? A 13-digit number from the NRS and JRB, linked to your NIN or your business's CAC number.

3 min read

E-TCC vs a paper tax clearance certificate: what differs?

E-TCC vs a paper tax clearance certificate: Lagos issues one fully online, while a federal TCC application still runs through Rev360 by request.

3 min read

Who must register for VAT in Nigeria

Who must register for VAT in Nigeria: the general rule for taxable supplies, the small-business exemption, and who must register regardless of size.

2 min read

Why does a bank ask for a tax clearance certificate?

Why does a bank ask for a tax clearance certificate? The law names commercial banks directly, alongside government bodies, on certain transactions.

2 min read

Do you need to file a nil VAT return?

Nil VAT return in Nigeria: why a month with no sales still needs a return, the penalty for skipping it, and who is actually exempt from filing.

2 min read

Why a tax clearance certificate is asked for on government contracts

A tax clearance certificate for government contracts is a legal requirement, not a formality. Here is why tenders ask for one, and when it lapses.

2 min read

The Nigeria Tax Administration Act 2025, explained

Nigeria Tax Administration Act 2025 explained: the law behind registration, annual returns, penalties and interest for every taxable person.

3 min read

Is VAT charged on services in Nigeria?

Is VAT charged on services in Nigeria: the default rate for a service, which services are zero-rated or exempt, and what that means for an invoice.

2 min read

The NRS guidelines on taxing virtual assets, so far

NRS virtual asset tax guidelines: the Nigeria Revenue Service has issued guidance on taxing crypto and other virtual assets, details still emerging.

3 min read

How to find your Tax ID, for yourself or your business

How to find your Tax ID number in Nigeria: search the NRS and JRB portal with your NIN as a person, or your CAC number as a business.

3 min read

Why land, building and licence offices ask for a TCC

A tax clearance certificate for a certificate of occupancy, building approval or trade licence is a legal requirement, not an extra agency check.

3 min read

How to recover input VAT in Nigeria

How to recover input VAT in Nigeria: what qualifies, the five-year time limit, and what happens to a credit you cannot use straight away.

2 min read

Why the Nigeria Tax Act's gazetted text is disputed

Nigeria Tax Act gazette dispute: the National Assembly says the gazetted text differs from what it passed, and ordered certified copies issued.

3 min read

Common mistakes people make in a TCC application

Common mistakes in a tax clearance certificate application: skipped nil returns, old portal logins, and Tax ID details that do not match.

2 min read

Common VAT mistakes Nigerian businesses make

Common VAT mistakes Nigerian businesses make: skipped nil returns, missed input VAT deadlines, mixed-up supply labels, and e-invoicing left too late.

2 min read