5 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Nigeria has a new tax law. It is called the Nigeria Tax Act 2025. It started on 1 January 2026. This law changed how small businesses pay tax.
Use this skill whenever asked to assemble, finalize, or package a Nigerian annual tax return. Trigger on phrases like "assemble Nigerian return", "Nigeria SPT package", "final review Nigerian tax", "FIRS Tax Pro-Max submission", "year-end Nigeria", "prepare CIT return", "prepare PIT return", "Nigeria filing package", "Form A annual return", "Form H1 reconciliation", or "Nigerian working paper". This is the capstone orchestrator that pulls together outputs from ng-cit, ng-personal-income-tax, ng-paye, ng-statutory-deductions, ng-wht, ng-cgt, ng-vat, ng-payroll, and ng-formation into a single unified working paper plus payment and filing instructions. It does not recompute anything itself — it reconciles upstream outputs, builds the line-by-line return working paper, generates Tax Pro-Max / Remita payment instructions, and produces a reviewer brief and taxpayer action list. ALWAYS read this skill last — it's the capstone.
Use this skill whenever asked about Nigerian Personal Income Tax (PIT) for individuals and sole traders / self-employed professionals filing an annual self-assessment return. Trigger on phrases like "Nigeria PIT", "Personal Income Tax Nigeria", "annual return Nigeria", "self-employed Nigeria tax", "self-assessment Nigeria", "PITA self-employed", "NTA 2025 individuals", "Nigeria Tax Act 2025 individuals", "consolidated relief allowance Nigeria", "CRA Nigeria", "minimum tax Nigeria", "state IRS filing", "SIRS annual return", "FIRS individual return FCT", "income tax Lagos", "income tax Abuja", or "Nigerian sole trader tax return". Covers tax year 2025 under PITA (Cap P8 LFN 2004 as amended through Finance Act 2023) plus the transitional treatment of the Nigeria Tax Act 2025 (effective 1 January 2026) for forward planning, including progressive brackets (7-24%), Consolidated Relief Allowance, minimum tax floor, capital allowances under the Fifth Schedule, WHT credits, life-insurance / pension / NHF / NHIS reliefs, and annual self-assessment filing to the State Internal Revenue Service (SIRS) — with FIRS jurisdiction reserved for FCT residents, members of the armed forces and police, foreign-service officers, and non-residents earning Nigeria-source income. Out of scope — employer-side payroll PAYE mechanics, PAYE return preparation, monthly PAYE remittance and statutory deductions (see ng-paye); corporate income tax / companies (CIT) and dividend WHT (see ng-cit); petroleum profits tax; partial-year residency and treaty tie-breaker analysis. ALWAYS read this skill before touching any Nigerian PIT work for individuals.
ALWAYS USE THIS SKILL when a user asks for help preparing a Nigerian tax return AND mentions freelancing, self-employment, software developer, contractor, sole proprietor, BN business, or private limited company in Nigeria. Trigger on phrases like "prepare my Nigerian tax return", "I'm a freelance developer Lagos", "I have an RC", "I'm self-employed Nigeria", "NTA 2025 small company", "FIRS Tax Pro-Max", "TIN Nigeria", "Lagos LIRS self-assessment", "PITA filing", "CIT 0% small company", "VAT Nigeria registration", or any similar phrasing where the user is a Nigeria-resident self-employed individual, sole proprietor (BN), or small/medium private limited company (RC) founder. This is the REQUIRED entry point for the Nigerian freelance/SME workflow — every downstream skill in the stack (ng-cit, ng-personal-income-tax, ng-paye, ng-statutory-deductions, ng-wht, ng-cgt, ng-vat, ng-payroll, ng-formation, ng-return-assembly) depends on this skill running first. Uses ask_user_input_v0-style structured questions. Nigerian residents only (full-year tax residents and foreigners with > 183 days presence). ALWAYS read this skill first when starting a Nigerian freelance/SME tax workflow.
Use this skill whenever asked about Nigerian personal income tax for self-employed individuals (sole proprietors / freelancers). Trigger on phrases like "Nigeria income tax", "PITA", "FIRS", "self-assessment Nigeria", "progressive tax Nigeria", "minimum tax Nigeria", "consolidated relief", "CRA Nigeria", "TIN Nigeria", "WHT Nigeria", "income tax Lagos", "income tax Abuja", "state IRS", or any question about computing or filing income tax for a self-employed person in Nigeria. This skill covers progressive rates (7-24%), minimum tax (1% of gross income), consolidated relief allowance, capital allowances, withholding tax credits, self-assessment filing, and FIRS/state IRS requirements. ALWAYS read this skill before touching any Nigerian income tax work.