The Federal Inland Revenue Service (FIRS) has announced a three-day shutdown of its information technology (IT) systems to enable the agency carry out scheduled maintenance across all its applications and digital infrastructure.
In a notice issued on Thursday, the service said the downtime will run from Friday, 28 November to Sunday, 30 November 2025.
“The general public should note that there will be an FIRS IT services downtime,” the statement read. “The shutdown of applications and IT infrastructure will commence on 28th November and end on 30th November, 2025. We apologise for any inconvenience this may cause.”
The notice comes just days after the service held an interactive webinar on upcoming adjustments to corporate income tax obligations for small companies.
The session, titled “Income Taxes: Expected Changes in 2026 and How to Stay Compliant,” focused on the difference between tax exemption and zero-per-cent tax liability.
Kehinde Kajesomo, a Deputy Director at FIRS, explained that from 2026, small companies—though still paying zero per cent corporate income tax—will no longer be classified as tax-exempt. Instead, they will be required to compute taxable income and file self-assessment returns.
“From 2026, small companies will pay tax, but at zero per cent,” Kajesomo said. “Before, they were exempt from tax, but now they are liable to tax, though at zero percent. What this means is that they will undergo the process of computing their taxable profits and file returns with the tax authority, but the tax payable will be zero.”
The clarification, he added, is part of efforts to strengthen compliance, improve reporting accuracy and ensure all entities—whether tax-paying or not—remain within the formal tax net.
Under recent revisions, firms with annual turnover of up to ₦50 million and fixed assets not exceeding ₦250 million now qualify as small companies. These companies will also fall under the Additional Tax Rule (ATR) in Section 57 of the Nigerian Tax Act.
In addition, a new Development Levy of 4 per cent on accessible profits will replace several existing levies, including the Tertiary Education Tax, IT Levy, Police Trust Fund Levy and NASENI Levy.
The planned IT downtime is expected to support broader system upgrades as FIRS prepares for the implementation of these rule changes in 2026.
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