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In 2026, the ‘Single Window’ initiative means that filing Withholding Tax (WHT) returns is faster but less forgiving of errors. If you miss the 21st-of-the-month deadline, the NRS system automatically triggers a 10% late remittance penalty. Here is how to keep your business in the green.
The WHT Filing Process
- Identify the Authority: If you paid a company, file with the NRS. If you paid an individual or business name, file with the SIRS of their state of residence.
- Prepare the Schedule: Use the Excel template provided on the TaxPro Max or LIRS e-Tax portals.
- Validate TINs: Ensure every vendor’s TIN is active. An invalid TIN will reject the whole file.
- Upload & Pay: Generate a Remita RRR or payment reference and pay via your bank.
New Penalties to Watch
Under the Nigeria Tax Administration Act 2025, the penalty for failing to deduct WHT is now 40% of the tax amount. This is on top of the 10% late remittance fine. For more on the consequences, see Tax Penalties in Nigeria. To see how this fits with other taxes, read Federal, State and Local Taxes Explained. For official help, visit the NRS Portal or use Remita for payment generation.”