Tax Calendar¶
Last reviewed: 2026-04-01 · Nnamdi
Status: Complete
Route: /tax/calendar
1. What is it?¶
Tax Calendar is a consolidated view of all tax filing deadlines and obligations for the business. It automatically generates a timeline of upcoming, overdue, and completed deadlines for all five tax types (VAT, WHT, PAYE, CIT, CGT) based on the business's tax position. For small companies, CIT and CGT deadlines are marked as "Completed (Exempt)" because no filing or payment is required. The calendar includes "days remaining" countdown for upcoming deadlines and overdue alerts for missed ones.
2. How does it work in Finora?¶
2.1 The Tax Calendar page (/tax/calendar)¶
Header: - Heading: "Tax Calendar" - Subtitle: "Track important tax filing deadlines and obligations"
KPI summary strip (test business, as of 1 April 2026):
| Metric | Value |
|---|---|
| Overdue | 4 |
| Due Soon (7 days) | 0 |
| Upcoming | 12 |
| Completed | 5 |
Tax type filter tabs: All Deadlines / VAT / WHT / PAYE / CIT / CGT
2.2 Deadline cards¶
Each deadline shows:
| Field | Description |
|---|---|
| Title | e.g., "PAYE Return - January 2026" |
| Status badge | Overdue / Due Soon / Upcoming / Completed |
| Description | e.g., "Monthly PAYE remittance to State Internal Revenue" |
| Due date | e.g., "Due: Feb 10, 2026" |
| Days remaining | e.g., "8 days remaining" (for upcoming items) |
| View Details | Button to expand the deadline |
Status colours and meanings:
| Status | Meaning |
|---|---|
| Overdue | Deadline has passed without filing/payment |
| Due Soon | Within 7 days of the deadline |
| Upcoming | More than 7 days away |
| Completed | Filed/paid, or exempt (no action needed) |
2.3 Full deadline list (test business, April 2026)¶
Overdue (4):
| Deadline | Due Date |
|---|---|
| PAYE Return - January 2026 | Feb 10, 2026 |
| VAT Return - January 2026 | Feb 21, 2026 |
| PAYE Return - February 2026 | Mar 10, 2026 |
| VAT Return - February 2026 | Mar 21, 2026 |
Completed / Exempt (5):
| Deadline | Due Date | Note |
|---|---|---|
| CIT Advance Payment Q1 - 2026 (Exempt) | Mar 31, 2026 | Small company — exempt from CIT under NTA 2025 §56 |
| CIT Advance Payment Q2 - 2026 (Exempt) | Jun 30, 2026 | Small company — exempt |
| CIT Advance Payment Q3 - 2026 (Exempt) | Sep 30, 2026 | Small company — exempt |
| CGT Filing Reminder (Exempt) | Dec 31, 2026 | Small company — exempt from CGT under NTA 2025 §56 |
| CIT Annual Filing - 2026 (Exempt) | Jun 29, 2027 | Small company — exempt |
Upcoming (12):
Monthly PAYE, VAT, and WHT deadlines from March 2026 through June 2026:
| Tax Type | Period | Due Date | Days Remaining |
|---|---|---|---|
| PAYE | March 2026 | Apr 10, 2026 | 8 days |
| VAT | March 2026 | Apr 21, 2026 | 19 days |
| WHT | March 2026 | Apr 21, 2026 | 19 days |
| PAYE | April 2026 | May 10, 2026 | 38 days |
| VAT | April 2026 | May 21, 2026 | 49 days |
| WHT | April 2026 | May 21, 2026 | 49 days |
| PAYE | May 2026 | Jun 10, 2026 | 69 days |
| VAT | May 2026 | Jun 21, 2026 | 80 days |
| WHT | May 2026 | Jun 21, 2026 | 80 days |
| PAYE | June 2026 | Jul 10, 2026 | 99 days |
| VAT | June 2026 | Jul 21, 2026 | 110 days |
| WHT | June 2026 | Jul 21, 2026 | 110 days |
3. Business rules & constraints¶
| Rule | Detail |
|---|---|
| Auto-generated deadlines | The calendar is populated automatically based on the business's tax obligations — no manual entry |
| Small company exemptions auto-applied | CIT and CGT deadlines show as "Completed (Exempt)" for businesses that qualify under NTA 2025 §56 |
| Monthly cadence for VAT/WHT/PAYE | Three monthly deadlines per period: PAYE (10th), VAT (21st), WHT (21st) |
| Quarterly CIT advance payments | CIT advance payments are due Q1 (Mar 31), Q2 (Jun 30), Q3 (Sep 30) — exempt businesses show "Completed" |
| Annual CIT filing | Due 6 months after fiscal year-end (Jun 29, 2027 for a December 2026 year-end) |
| CGT filing reminder | Annual reminder at year-end (Dec 31) — exempt businesses show "Completed" |
| Overdue count is actionable | Any overdue deadline requires immediate attention — penalties accrue from the due date |
4. Nigerian regulatory context¶
Filing deadline summary¶
| Tax | Filing Frequency | Due Date | Authority |
|---|---|---|---|
| PAYE | Monthly | 10th of following month | SIRS (state) |
| VAT | Monthly | 21st of following month | NRS (federal) |
| WHT | Monthly | 21st of following month | NRS (federal) |
| CIT | Annual (with quarterly advance) | 6 months after year-end | NRS (federal) |
| CGT | Event-driven / annual reminder | Year-end | NRS (federal) |
CIT Quarterly Advance Payments¶
Under NTA 2025, companies must make quarterly advance CIT payments: - Q1: Due March 31 (25% of estimated annual CIT) - Q2: Due June 30 (25%) - Q3: Due September 30 (25%) - Balance: Due with the annual filing (6 months after year-end)
Small companies are exempt from these payments — the calendar shows them as "Completed (Exempt)."
Penalty reference¶
- PAYE late remittance: Penalties under Personal Income Tax Act; director liability possible
- VAT/WHT late filing: 10% of unpaid tax + interest at CBN MPR
- CIT late payment: 10% of underpayment + interest
- CGT late payment: Penalties under the Capital Gains Tax Act (now NTA 2025)
5. Common customer questions¶
Q: "I have 4 overdue deadlines. What should I do?"
File and pay immediately to minimise penalties. Start with the oldest overdue item. For each: generate the return (VAT Returns / PAYE Returns / WHT Returns), then either file it yourself on the relevant portal or use Filing Services. Penalties accrue daily from the due date.
Q: "Why do CIT and CGT deadlines show as 'Completed' if I haven't done anything?"
Your business qualifies as a small company under NTA 2025 §56, which means you are exempt from CIT and CGT. No filing or payment is required — the calendar marks these as "Completed (Exempt)" automatically.
Q: "Why are VAT and WHT deadlines showing if my business is VAT-exempt?"
The Tax Calendar generates deadlines for all tax types by default. Even though your business may be VAT-exempt (under ₦100M turnover), the calendar still shows VAT deadlines as a reminder. If you are not VAT-registered, these can be ignored — use the tax type filter to focus on PAYE only.
Q: "What does 'Due Soon (7 days)' mean?"
It means a filing deadline is within the next 7 days. Take immediate action — generate the return and file or pay before the deadline passes.
6. Known edge cases¶
VAT deadlines showing for VAT-exempt business¶
The test business is VAT-exempt (< ₦100M turnover, NTAA 2025 §147) but the Tax Calendar still shows VAT Return deadlines as "Overdue." Since the business is not VAT-registered, these deadlines are technically not applicable. This may confuse customers — agents should explain that VAT-exempt businesses can ignore VAT deadlines.
WHT deadlines showing with ₦0 WHT activity¶
Similarly, the calendar shows WHT Return deadlines even though the business has no WHT deductions. Nil returns are valid filings, but many small businesses simply don't file WHT returns if they have no WHT activity. Agents should advise based on the customer's specific situation.
4 overdue items for the test business¶
The test business has 4 overdue deadlines (PAYE and VAT for January and February 2026). This is because no returns were filed or marked as filed. These overdue items will persist until the returns are either generated and filed, or manually marked as completed.
7. Escalation trigger¶
Escalate to Tier 3 (Founder) if: - Calendar is missing deadlines that should appear - A deadline shows incorrect due dates - Exempt deadlines are not being marked as "Completed"
Escalate to Tier 2 (Support Lead) if: - Customer has multiple overdue deadlines and needs guidance on prioritising - Customer wants to understand penalty exposure for overdue filings - Customer is confused about why VAT/WHT deadlines appear when they are exempt
8. Last reviewed¶
2026-04-01 — Nnamdi. Verified against production. Tax Calendar for COA Test School Academy: Overdue 4 / Due Soon 0 / Upcoming 12 / Completed 5. Filter tabs: All Deadlines / VAT / WHT / PAYE / CIT / CGT. 21 total deadline cards captured. Overdue: PAYE Jan (Feb 10), VAT Jan (Feb 21), PAYE Feb (Mar 10), VAT Feb (Mar 21). Completed/Exempt: CIT Q1 (Mar 31), CIT Q2 (Jun 30), CIT Q3 (Sep 30), CGT Filing (Dec 31), CIT Annual (Jun 29 2027) — all marked "Small company — exempt from CIT/CGT under NTA 2025 §56." Upcoming: monthly PAYE/VAT/WHT for Mar–Jun 2026. Days remaining countdown confirmed. View Details buttons confirmed on all cards.