The FIRS has issued a Public Notice extending the deadline for the filing of 2023 year of assessment (YOA) Companies Income Tax (CIT) returns, to August 2023. This extension affects companies that have their 2023 YOA CIT returns due between 30 June and 31 August 2023.
The FIRS' Public Notice did not specify whether the extension also applies to Tertiary Education tax (TET) returns and other similar returns that are due together with the CIT returns. However, it is expected that the extension should also apply to 2023 YOA TET returns also falling due between 30 June and 31 August 2023.
Please see FIRS Public Notice below:
Download FIRS Circular - extension of filing deadline for 2023 YOA CIT returns