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ARTICLE · 01 MAY 2023

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FIRS Extends VAT Filing Deadline For April 2023

KPMG in Nigeria
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The extension of the April 2023 VAT filing deadline only offers a temporary solution, which does not address the issues created by the recent updates for taxpayers.

NigeriaTax
Adewale Ajayi
Adewale Ajayi

Following the recent updates to the features for value added tax (VAT) filing and payment module on the TaxPro-Max platform (TPM or "the Platform"), the Federal Inland Revenue Service ("FIRS" or "the Service") has issued a Public Notice extending the VAT filing due date for March 2023 VAT returns to Sunday, 30 April 2023.

The FIRS noted that the extension, which is valid for only VAT returns due in April 2023, was granted in response to taxpayers' concerns on the updates to TPM and to enable taxpayers to meet the requirements of the newly-introduced input VAT claim process.

Based on the Public Notice, the input VAT claim (on both domestic purchases and imported goods) and VAT deducted at source features on the Platform will be open until midnight of 30 April 2023 to allow taxpayers make all necessary input VAT claims for the month. Consequently, taxpayers have until 30 April 2023 to complete the filing of their March 2023 VAT returns, including making

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