By Denis Matthew
The Acting Executive Chairman of the Federal Capital Territory Internal Revenue Service (FCT-IRS), Michael Ango, has urged all taxable residents within the Federal Capital Territory (FCT) to file their personal income tax returns on or before March 31, 2026.
He made the call as part of efforts to boost voluntary tax compliance under Nigeria’s new tax framework in the FCT.
In a statement issued by the Head of Corporate Communications, Mustapha Sumaila, the agency clarified that the directive applies to individuals in paid employment, elected and appointed public office holders, self-employed persons, entrepreneurs, professionals and operators in the informal sector.
According to the statement, every taxable person in the FCT is required to declare income earned from all sources for the 2025 tax year, covering Jan. 1 to Dec. 31, 2025.
Taxpayers are also expected to provide details of deductions and other relevant financial information as required by law.
The agency cited Section 24(f) of the 1999 Constitution; Sections 13 and 14(3) of the Nigeria Tax Administration Act 2025; Section 24 of the FCT-IRS Act 2015; and Paragraph 11 of the 2026 Personal Income Tax Guidelines issued by the Joint Revenue Board as the legal basis for the directive.
“The above laws and guidelines require every individual with taxable income to submit a true and correct return of total income from all sources for the preceding year within 90 days of commencement of the 2026 assessment year,” the statement read.
Taxpayers were advised to complete their filings online via the agency’s self-service portal at www.taxportal.fctirs.gov.ng or visit any FCT-IRS office to obtain and submit the required forms.
The service warned that failure to comply with the March 31 deadline could attract sanctions, including best-of-judgment assessments, penalties, interest charges and other civil or criminal consequences in line with statutory provisions.