Catch-Up Filing Guide
Haven't filed taxes for years? Here's how to get back on track without panic or going bankrupt.
Good News: It's Not Too Late
Many Nigerians are in the same boat. The penalties are usually less than you fear, and getting compliant is better than waiting to be caught.
Estimate Your Catch-Up Penalties
How to Catch Up: Step by Step
Don't Panic
Thousands of Nigerians are in the same situation. The tax system prefers compliance over prosecution. Coming forward voluntarily is always better than being caught.
Get Your TIN
If you don't have one, your NIN now works as your TIN under NTA 2025. If you already have a TIN, you're set.
How to get your TIN →Gather Your Records
Collect whatever records you have for the years you need to file:
- • Bank statements
- • Payslips (if employed)
- • Business records (if self-employed)
- • Invoices and receipts
- • WHT credit notes received
Don't have everything? You can still file with best estimates.
Start with the Most Recent Year
File the most recent year first, then work backwards. This shows good faith and gives you a system to follow. Use TaxHQ calculators to figure out what you owe.
Calculate your tax →Consider a Payment Plan
Can't pay everything at once? Section 50 of NTA allows for installment payments. FIRS generally accepts payment plans for large amounts.
Plan your payments →Get Professional Help (If Needed)
For complex situations (multiple years, high amounts, business income), consider hiring a tax professional. They can negotiate with FIRS on your behalf.
Find an accountant →Common Fears Addressed
"Will I go to jail?"
Almost certainly not. Prison is for deliberate fraud and false declarations, not for people who simply didn't file. Tax debt is primarily a civil matter. Coming forward voluntarily significantly reduces any risk.
"The penalties will bankrupt me"
Probably not. The penalty is 10% plus interest. Yes, it adds up, but it's manageable - especially with a payment plan. Use the calculator above to see the real numbers.
"I don't have any records"
File anyway. You can file based on best estimates and bank statements. Something is better than nothing. FIRS can help reconstruct records if needed.
"What if I was earning below the threshold?"
Great news! If your income was below ₦800,000/year, you owe zero tax. You may still want to file a nil return to build your tax history (useful for TCC).
"My employer was supposed to handle this"
Check your payslips. If PAYE was deducted, your employer should have remitted it. Get your employer to confirm they filed on your behalf. If not, you may need to file yourself and claim any deducted PAYE as credits.
Real Success Stories
"I was terrified to come forward after 3 years of not filing. The total penalty was about ₦450,000 - painful but manageable. Now I'm compliant and sleeping better."
"I thought I'd lose my business. But I got a tax consultant, negotiated a payment plan, and now I file quarterly without stress. The peace of mind is worth it."
Ready to Get Started?
The best time to catch up was years ago. The second best time is now.