The Federal Inland Revenue Service (FIRS) will shut down all its information technology systems for three days to carry out scheduled maintenance.
The agency announced that the downtime will run from Friday, November 28, to Sunday, November 30, 2025.
FIRS stated in a public notice that all applications and IT infrastructure will be inaccessible during the period.
The agency apologised for any inconvenience the temporary shutdown may cause taxpayers and the general public.
The announcement comes two days after FIRS hosted a tax webinar on expected changes in corporate income tax rules for small companies starting in 2026.
During the session, Deputy Director Kehinde Kajesomo explained that small companies will no longer be exempt from corporate income tax but will instead be subject to a zero percent rate.
ALSO READ
He said small companies must still compute taxable profits and file self-assessment returns even though no tax will be payable.
The clarification signals FIRS’s push for stronger compliance and more accurate reporting ahead of the rule changes.
The upcoming system shutdown is expected to support ongoing upgrades to accommodate new administrative requirements.
Under the revised definition, companies with annual turnover up to N50 million and fixed assets not exceeding N250 million will qualify as small companies.
These companies will pay zero percent corporate income tax and zero percent capital gains tax.
The government has introduced a minimum effective tax rate of 15 percent for multinational enterprises with global turnover above €750 million and for local companies with turnover above N50 billion.
These companies will be taxed under the Additional Tax Rule in Section 57 of the Nigerian Tax Act.
A new Development Levy of 4 percent on accessible profits will replace several existing taxes including the Tertiary Education Tax, IT Levy, Police Trust Fund Levy and NASENI Levy.
