Tax Filing Extensions

Sometimes you need more time. Here's what you need to know about extensions:

Can You Get an Extension?

In Nigeria, tax filing extensions are:

Not automatically granted

Must be requested in advance

Require valid justification

At FIRS discretion

Valid Reasons for Extension

FIRS may consider:

Serious illness

Natural disaster affecting records

Death of tax preparer

Exceptional business circumstances

First-time filer with genuine difficulty

How to Request

Write a formal letter to your tax office

Include:

Your TIN (Tax Identification Number)

Reason for request

Duration needed

Supporting documentation

Submit before the deadline (if possible)

Important Notes

Extension to file ≠ extension to pay

Interest still accrues on late payments

Extensions are typically 30-60 days max

Don't assume it's approved until confirmed

Better Alternative: File Early

Instead of requesting extensions:

Start preparing in January

Use KeepAm to track throughout the year

Have everything ready by mid-March

File early and avoid the stress

If You Can't Pay Full Amount

You can file on time but request:

Payment plan (installments)

Partial payment with remaining balance plan

This is better than:

Not filing at all

Filing late

Pro Tips

File on time, even if incomplete - Estimate if needed

Pay something - Partial payment shows good faith

Communicate proactively - Don't hide from FIRS

Keep copies - Document all correspondence