Filing Services¶
Last reviewed: 2026-03-31 · Nnamdi
Status: Complete
Route: /tax/filing-services
1. What is it?¶
Filing Services is Finora's "File for Me" offering — a professional managed service where Finora's certified team prepares, reviews, and submits the business's tax returns on its behalf. Instead of self-filing through the tax return modules (VAT Returns, PAYE Returns, etc.), a business pays a service fee and the Finora team handles the entire filing process, including generating the returns if they don't yet exist, and submitting to the Nigeria Revenue Service (NRS, formerly FIRS) or the Corporate Affairs Commission (CAC). All services are priced inclusive of 7.5% VAT on the service fee.
NRS note: "NRS (Formerly FIRS)" appears throughout the interface — the Nigeria Revenue Service is the new name for the Federal Inland Revenue Service under the 2026 Nigerian Tax Reform Act (NTA 2025 / NTAA 2025).
2. How does it work in Finora?¶
2.1 The Filing Services page (/tax/filing-services)¶
Header: - Heading: "Filing Services" - Subtitle: "Professional tax filing services through certified agents" - "File for Me Services" banner: "All filing services are handled by our professional team on your behalf. We prepare, review, and submit your returns to the appropriate authorities."
2.2 Service catalogue¶
Five services are available, each with a "Start Filing" button:
1. VAT/WHT Combo Filing — ₦9,500 + 7.5% VAT¶
File both VAT and WHT returns together for a single period. Automatically generates returns if they don't exist.
- Combined VAT & WHT filing
- Auto-generate returns (if not yet created)
- Monthly filing support
- Professional handling
Filing period selection modal: - Selects a Month (only concluded months are selectable — current and future months show "(not concluded)" and are disabled) - Selects a Year (2026, 2025, 2024) - Shows: Filing Period, Due Date (e.g., "21 March 2026" for February 2026), Service Fee
Due date: 21st of the month following the filing period (standard NRS VAT/WHT deadline)
2. PAYE Filing — ₦9,500 + 7.5% VAT¶
Monthly PAYE filing service for employee tax remittances to State Internal Revenue Service.
- Monthly PAYE returns
- Employee tax schedules
- SIRS-compliant filing (State Internal Revenue Service)
- Auto-generated from the business's employee records
3. CIT Filing — ₦50,000 + 7.5% VAT¶
File Company Income Tax returns with NRS (Formerly FIRS) for your fiscal year.
- Annual CIT returns
- NRS-compliant filing
- Tax computation review
- Professional handling
4. Annual Returns Filing — Starting from ₦36,000 + 7.5% VAT¶
File annual returns with Corporate Affairs Commission (CAC) or NRS (Formerly FIRS).
| Option | Price |
|---|---|
| CAC-only filing | ₦36,000 |
| NRS-only filing | ₦60,000 |
- Statutory compliance
- Professional handling
5. Audit Certification — Starting from ₦180,000 + 7.5% VAT¶
Professional audit of financial statements with CAC and NRS filing included. Fully certified and stamped.
| Business Size | Price |
|---|---|
| Small | ₦180,000 |
| Medium | ₦240,000 |
| Large | ₦600,000 |
- Full financial statements audit
- Auditor's report & management letter
- CAC & NRS filing included
2.3 Why Use Filing Services? (section)¶
| Benefit | Description |
|---|---|
| Professional Service | Certified team handles filing from start to finish |
| Compliance Guaranteed | Filings meet all NRS and CAC requirements |
| Save Time | Focus on the business while Finora handles paperwork |
2.4 The filing flow (example: VAT/WHT Combo)¶
- Click Start Filing on the chosen service
- A modal opens with the service title (e.g., "File VAT/WHT Combo") and description
- Select the filing period — only concluded months are available
- Review the summary: Filing Period, Due Date, Service Fee
- Click Continue to Filing to proceed to payment and submission
- Click Cancel to dismiss without starting
After submitting, the request appears in My Filing Requests (/tax/filing-requests) where status can be tracked.
3. Business rules & constraints¶
| Rule | Detail |
|---|---|
| Only concluded months selectable | Current and future months are disabled — you can only file returns for periods that have ended |
| Fee is charged per filing | Each service has a fixed or tiered fee; all prices are + 7.5% VAT on the service fee |
| NRS = Formerly FIRS | All filing is to the Nigeria Revenue Service (rebranded from FIRS under NTA 2025) |
| PAYE goes to SIRS, not NRS | PAYE remittances go to the State Internal Revenue Service of the business's operating state |
| Annual Returns filing: two separate filings | CAC annual returns and NRS annual returns are different obligations with different fees |
| Returns auto-generated | For VAT/WHT Combo and PAYE, Finora's team auto-generates the returns from GL data if they don't exist |
| Tracking via My Filing Requests | All submitted requests are tracked at /tax/filing-requests |
4. Nigerian regulatory context¶
VAT/WHT Returns¶
- Due date: 21st of the month following the filing period (NTAA 2025)
- VAT return: monthly, showing Output VAT (on sales) less Input VAT (on purchases) = Net VAT payable
- WHT: deducted at source by the payer; monthly remittance to NRS with a schedule of payees
PAYE Returns¶
- Due date: 10th of the following month for remittance to the relevant State Internal Revenue Service (SIRS)
- Monthly PAYE returns list each employee, their gross pay, statutory deductions (pension, NHF, NHIS), and tax withheld
- Filing goes to SIRS (state tax authority), not NRS (federal) — Lagos businesses file with LIRS, Abuja with FCTA IRS, etc.
CIT Filing¶
- Due date: 6 months after the end of the accounting year
- Annual; filed with NRS; based on the CIT Computation
- Small companies (< ₦50M turnover, NTA 2025 §56) are exempt — CIT Filing service is only relevant for non-small companies or PSOs
Annual Returns¶
- CAC annual returns: Due within 42 days after the AGM; every incorporated company must file; penalty for late filing
- NRS annual returns: Annual tax returns to NRS summarising the year's income and tax position; separate from CIT self-assessment filing
Audit Certification¶
- Required for CAC filing once a company exceeds the small company threshold
- Required by banks for credit facilities above certain thresholds
- Must be signed by an ICAN or ANAN registered accountant
5. Common customer questions¶
Q: "What's the difference between Filing Services and doing it myself through VAT Returns / PAYE Returns?"
The tax return pages (VAT Returns, PAYE Returns, etc.) allow you to generate and manage your own returns. Filing Services is a managed option — you pay a fee and Finora's professional team handles everything including submission. Choose Filing Services if you want hands-off compliance.
Q: "Why are some months greyed out / not selectable?"
Only concluded months (periods that have ended) can be filed. March 2026 is the current month and cannot be filed until it concludes. January and February 2026 are available because those periods have ended.
Q: "Is PAYE filing to FIRS or to my state tax authority?"
PAYE goes to your State Internal Revenue Service (SIRS) — for example, LIRS for Lagos, FCTA IRS for Abuja. It does not go to NRS (formerly FIRS). Finora's PAYE Filing service files with the appropriate SIRS for your business location.
Q: "My business qualifies as a small company (under ₦50M turnover). Do I still need CIT Filing?"
Small companies under NTA 2025 §56 are exempt from CIT. You do not need to pay CIT, but you may still need to file a nil return or an exemption notice with NRS depending on your specific situation. Escalate to Tier 2 for guidance on small company NRS filing obligations.
Q: "What does 'Starting from ₦36,000' mean for Annual Returns?"
Annual Returns Filing has two options: CAC-only (₦36,000) and NRS-only (₦60,000). The starting price reflects the cheaper option. If you need both CAC and NRS annual returns filed, the cost is higher. Audit Certification (₦180K–₦600K) includes both CAC and NRS filing.
6. Known edge cases¶
Small company using CIT Filing¶
A business that qualifies as a small company (< ₦50M turnover) technically doesn't need CIT Filing — they are exempt. However, if a business has changed turnover status mid-year or is unsure, they may still click "Start Filing." Agents should advise them to check their Tax Compliance Dashboard first.
VAT/WHT due date display¶
The modal shows "21 March 2026" as the due date for February 2026 filing. This is the standard NRS deadline (21st of the following month). If a business files after the due date, late filing penalties may apply.
Prices are subject to change¶
The service fee prices visible in the UI are as of March 2026. If a customer queries a price that differs from what they see, escalate to Tier 2.
7. Escalation trigger¶
Escalate to Tier 3 (Founder) if: - "Continue to Filing" results in an error (payment or submission failure) - A filed request shows as submitted but the customer received no confirmation
Escalate to Tier 2 (Support Lead) if: - Customer is unsure which Filing Service applies to their situation (especially PSO vs non-PSO) - Customer wants to understand pricing for Annual Returns (CAC vs NRS options) - Customer is a small company asking whether they need CIT filing - Customer needs a refund or cancellation after starting a filing
8. Last reviewed¶
2026-03-31 — Nnamdi. Verified against production. All 5 service cards confirmed: VAT/WHT Combo (₦9,500), PAYE Filing (₦9,500), CIT Filing (₦50,000), Annual Returns (from ₦36,000; CAC ₦36K / NRS ₦60K), Audit Certification (from ₦180K; Small ₦180K / Medium ₦240K / Large ₦600K). All prices + 7.5% VAT. VAT/WHT modal captured: period selector (concluded months only), February 2026 due date = 21 March 2026, service fee ₦9,500. Cancel and Continue to Filing buttons confirmed. NRS = Nigeria Revenue Service (formerly FIRS) confirmed throughout. PAYE = SIRS not NRS confirmed.