Does the pack file the return for me?

No. It prepares the checklist and the calendar; filing is yours or your accountant's.

Where do I find my TIN status?

The pack asks nine questions, including TIN status and bank linkage, and the status report shows the answer as In order, Action needed or Unknown.

Am I exempt as a small company?

I can explain what the pack covers and where to find it, but I cannot tell you how a rule applies to your situation; a licensed tax practitioner in Nigeria can.

This page belongs to

Nigeria tax pack

Verified against the sources listed on2026-09-09

techpoint.africa
news.bloombergtax.com
sowprofessional.com
businessday.ng

Reviewer of record: Nigerian tax practitioner (CITN), review pending

ng.weldune.com / Learn / Nigeria tax pack

Annual return for a Nigerian small business, 2026.

Under the Nigerian regime, annual returns must be filed even where the tax liability is zero, and a TIN is mandatory for all businesses. This page says what the return is, who files it, what late filing costs, and what the tax pack produces for it.

The obligations, by name

Annual returns must be filed even where tax liability is zero^[1]. A TIN is mandatory for all businesses; banks must ensure a TIN is provided^[2]. The Nigeria Revenue Service cross-references TIN records with corporate registry and bank data; mismatches can trigger automatic queries^[3].

Verified against the sources listed on 2026-09-09

Who files

The variables verified for this pack state two things: annual returns must be filed even where tax liability is zero, and a TIN is mandatory for all businesses. The pack's status report says where your business appears to fall; it does not decide.

When

The filing deadline renders here only from a verified source. Until then: confirm with your accountant.

What late filing costs

₦100,000^[4] in the first month of default, then ₦50,000^[4] for each further month.

The small-company position

Businesses with turnover under ₦50,000,000^[5] appear to fall within the small-company definition, with the reliefs the regime lists: 0% companies income tax, 0% capital gains tax, exempt from the 4% Development Levy^[6]. Legal services, accounting and audit, medical services, consulting and advisory do not qualify for the small-company exemption regardless of size^[7]. On your inputs the report states where you appear to fall, in that language, and no further.

What the pack produces for this

An annual-return prep checklist, the deadline calendar with the return as a row, and the record-keeping workbook the return draws on; formats as the template specification names them.

[1] annual_return_required_even_if_exempt · verified 2026-09-09 · techpoint.africa/guide/nigerian-tax-reform-acts/
[2] tin_mandatory · verified 2026-09-09 · news.bloombergtax.com/daily-tax-report/nigeria-reforms-tax-laws-for-2026-rewrites-rules-for-mnes
[3] data_matching · verified 2026-09-09 · businessday.ng/business-economy/article/5-ways-small-businesses-can-stay-tax-compliant-in-nigeria/
[4] late_filing_penalty · verified 2026-09-09 · techpoint.africa/guide/nigerian-tax-reform-acts/
[5] small_company_turnover_threshold · verified 2026-09-09 · sowprofessional.com/small-businesses-2026-tax-compliance-guide/
[6] small_company_reliefs · verified 2026-09-09 · techpoint.africa/guide/nigerian-tax-reform-acts/
[7] excluded_activities · verified 2026-09-09 · techpoint.africa/guide/nigerian-tax-reform-acts/

Questions

Does the pack file the return for me?: No. It prepares the checklist and the calendar; filing is yours or your accountant's.
Where do I find my TIN status?: The pack asks nine questions, including TIN status and bank linkage, and the status report shows the answer as In order, Action needed or Unknown.
Am I exempt as a small company?: I can explain what the pack covers and where to find it, but I cannot tell you how a rule applies to your situation; a licensed tax practitioner in Nigeria can.

Confirm with your accountant if unsure.