Tax Filing Deadline: Nigerians Risk Sanctions As Portal Fails

Thousands of Nigerian taxpayers were left stranded on Monday as technical glitches disrupted last-minute efforts to file annual tax returns ahead of the March 31 statutory deadline, raising concerns over looming penalties and accountability.

Under Nigeria’s tax laws, all individuals earning income are required to file their personal income tax returns for the 2025 assessment year within the first 90 days of 2026, effectively setting March 31 as the deadline.

Failure to comply attracts penalties, with enforcement backed by the Nigeria Tax Administration framework and the Personal Income Tax Act.

Findings by our reporter at the Federal Capital Territory Internal Revenue Service (FCT-IRS) headquarters in Abuja revealed widespread frustration among taxpayers who were unable to complete their filings on the final day due to system downtime.

Many who thronged the offices described chaotic scenes, long queues and unresponsive online platforms, leaving them uncertain about their compliance status. “I have been trying to upload my documents since morning, but the system is not responding,” one taxpayer said. “Now they say the deadline is today. What happens to people like us?”

The FCT-IRS had earlier directed all residents to file their returns before March 31, warning that defaulters would face sanctions, including penalties and possible enforcement actions.

Yet, despite the system failure, officials of the Service who spoke on condition of anonymity insisted that penalties would still apply to those who failed to meet the deadline.

“Filing is a statutory obligation. The system issues do not remove that responsibility,” one official said, adding that affected taxpayers may still be flagged as defaulters under the law.

Tax experts note that the obligation to file annual returns is a constitutional and legal requirement applicable to employees, business owners, professionals and even informal sector operators.

They warn that failure to file could result in fines, interest charges and other enforcement measures, depending on the applicable tax regulations.

Across states, internal revenue services had intensified awareness campaigns in recent weeks, urging taxpayers to file early to avoid last-minute bottlenecks.

But Monday’s disruption in Abuja has raised critical questions about system readiness and whether taxpayers should bear the consequences of institutional lapses.

Many argue that while compliance is mandatory, tax authorities also have a responsibility to ensure efficient and accessible filing systems.

As the deadline passes, uncertainty now hangs over thousands of taxpayers who may face sanctions despite efforts to comply—highlighting the growing tension between stricter tax enforcement and the realities of Nigeria’s digital infrastructure.