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Running an SME in Nigeria is challenging enough without the fear of an NRS tax audit. In 2026, the ‘Single Window’ system means if you miss one tax type, it flags your entire profile. Use this checklist to stay organized.
The Core SME Checklist
- Identity: Is your RC Number linked as your TIN on TaxPro Max?
- Exemptions: If your turnover is below ₦50M, have you filed your ‘Exemption Certificate’ to claim 0% CIT? See SME Tax Guide.
- VAT: Are you issuing e-invoices for every sale above ₦2,000?
- WHT: Have you reconciled all WHT credit notes from your clients?
- Payroll: Is PAYE remitted by the 10th of every month?
A ‘Clean’ checklist is the only way to get an instant Tax Clearance Certificate. For professional SME accounting, visit ACCA Nigeria or the NRS (FIRS) SME Desk.”