Tax education: All you need to know about filing due dates

Tax filing on the due date in Nigeria entails submitting tax returns and relevant documents to the Federal Inland Revenue Service (FIRS) or the relevant Tax Authority. The TaxPro MAX is exclusively used for filing and payment of taxes due to the FIRS.
Here is what the process generally involves:
COMPANY INCOME TAX (CIT)
Go to https://taxpromax.firs.gov.ng on your browser
After getting login details in your registered email: Click login Insert email address and password (Can subsequently change password by Click forget password)
Click login
From the dashboard click on “Taxes Due”.
The Company Income Tax (CIT) form will be generated and displayed to process and to complete all the schedules available.
After completing all the CIT Schedules;
The Summary of the Schedule filled will be in the CIT Return Form
Beneath the generated CIT form, click on “Declaration” to declare that the information is correct and in accordance to the relevant Tax Act.
Click on “Submit”
On the CIT Payment page, go through the Description items and their corresponding Amounts for payment to click on “Proceed to Payment”
The system will give a payment summary page to select amongst the three (3) payment gateways available (REMITA, E-Tranzact and InterSwitch) for taxpayer to Click on to automatically generate a Payment Reference number (PRN).
Two payment options will be available, i.e. ‘Pay online’ or ‘Print pay at Bank’
You can pay the amount online or at any FIRS designated Bank and click submit.
Confirm payment and print payment acknowledgment slip.
VALUE ADDED TAX (VAT)
Go to https://taxpromax.firs.gov.ng on your browser
Click on the “Login” button in Blue
Insert email address and password
Click login
It will take you to TaxPro MAX home page
From the dashboard click on “Taxes Due”
Select the Tax type.
Under the Action column, click on “Process” to commence filing of taxpayer VAT returns.
Four (4) Schedules are Available for VAT filing;
The Sales Schedule, Purchases, Sales Adjustment and VAT returns Form.
The ‘Sales Schedule’ has a sample template which contains Vatable, Exempted and Zero-rated Sales, that is expected to be downloaded and uploaded.
If no Sales for the month Click on ‘Sales Schedule’ and Proceed
The ‘Purchases’ is Automatically populated when a taxpayer has an Input to claim; (this is only available when a taxpayer populate his Sales Schedule indicating by indicating a buyer with appropriate TIN)
The ‘Sales Adjustment’ allows for the provision returning inward sales for subsequent monthly VAT adjustment.
Click the VAT return Form; Choose the currency type NGN under Returning Currency
On VAT return Form; Total Sales, Zero-rate and VAT Exempt will be populated/generated automatically if any.
System will automatically do the computation of other necessary lines. Note: Columns without highlights can take inputs (if necessary)
After the VAT assessment form has been completed, beneath the generated form, click on the small box under Declaration to declare that the information is correct and in accordance to the relevant Tax Law/Act
A pop-up will be displayed asking for a confirmation of Amount to be paid as seen below;
If amount to be paid is accurate, click on “Ok”, if not, do not submit
When you click on “Ok”, click on “Submit”
On the VAT Payment page, go through the Description items and their corresponding Amounts for payment to click on “Proceed to Payment”
The system will give a payment summary page to select amongst the three (3) payment gateways available (REMITA, E-Tranzact and InterSwitch) for taxpayer to Click on to automatically generate a Payment Reference number (PRN).
Two payment options will be available, i.e. ‘Pay online’ or ‘Print pay at Bank’
You can pay the amount online or at any FIRS designated Bank and click submit.
Confirm payment and print payment acknowledgment slip.
It is essential to consult the official guidelines and requirements provided by the FIRS or seek professional assistance to ensure compliance with extant tax laws and meet the specific requirements for tax filing.
What are the penalties for not filing on due date?

The Federal Inland Revenue Service is empowered by section 2 and schedule 1 of the Federal Inland Revenue Service Act, 2007 to administer on the following taxes:
Value Added Tax Act, 2007
Company Income Tax (Amended) Act, 2007
Personal Income Tax (Amended) Act, 2011
Capital Gains Tax Act Cap. C1 LFN, 2004
Petroleum Profits Tax (Amended) Act, 2007
Stamp Duty Act Cap. S8 LFN, 2004
Taxes and Levies (Approved List for Collection) Act Cap T2 LFN, 2004