FC Territory Internal Revenue Service Alerts Residents on March 31 Tax Return Deadline

The Federal Capital Territory Internal Revenue Service has reminded all eligible taxpayers in the Federal Capital Territory to file their personal income tax returns on or before March 31, 2026.

The notice covers salaried workers, political office holders, appointed officials, self-employed individuals, entrepreneurs, and operators within the informal sector.

In a statement signed by the Head of Corporate Communications, Mustapha Sumaila, the agency directed taxpayers to declare earnings from all sources for the 2025 tax year, including full details of allowable deductions and other relevant disclosures.

The Service clarified that the obligation applies to employees under the Pay-As-You-Earn system as well as independent professionals and business owners.

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It cited constitutional and statutory provisions backing the directive, including relevant sections of the 1999 Constitution, the Nigeria Tax Administration Act, the FCT-IRS Act 2015, and the 2026 Personal Income Tax Guidelines issued by the Joint Revenue Board. Under these provisions, individuals with taxable income must submit accurate returns for income earned between January 1 and December 31, 2025, within 90 days into the 2026 assessment year.

Taxpayers were advised to complete their filings through the FCT-IRS online self-service portal or visit any of its offices for assistance.

The agency warned that non-compliance after the March 31 deadline may result in penalties, interest charges, best-of-judgment assessments, and other civil or criminal sanctions as provided by law.

Acting Executive Chairman, Michael Ango, emphasised during a recent stakeholders’ forum that voluntary compliance is key to sustaining development in the FCT. He noted that prompt registration, filing, and payment of taxes enable government investment in infrastructure, security, education, healthcare, and other essential public services.

He added that tax proceeds play a vital role in funding road construction and critical development initiatives across the territory.

The Federal Government commenced implementation of a revised tax regime at the start of 2026, anchored on four principal legislations: the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Nigeria Revenue Service Establishment Act 2025, and the Joint Revenue Board Establishment Act 2025.