Skip to main content

Reference

Tax & Compliance

Nigerian tax compliance status and period tax summaries (VAT, WHT, CIT, PAYE).

The tax module surfaces compliance status and computed tax amounts for a business. It's the same data the Finora Business dashboard uses to show the "Tax compliance" tile on the home screen.

Tax Compliance Status

GET/v1/tax/compliance

Returns Nigerian tax compliance status per tax type, with filing deadlines and amounts due.

Query parameters

FieldTypeRequired
businessIdstringyes

Response — 200

{
  "success": true,
  "data": {
    "asOfDate": "2026-04-17",
    "taxes": {
      "vat": {
        "status": "due_soon",
        "nextFilingDate": "2026-04-21",
        "currentPeriodDueKobo": 3750000,
        "currentPeriodDue": 37500,
        "overdueKobo": 0
      },
      "wht": {
        "status": "compliant",
        "nextFilingDate": "2026-05-10",
        "currentPeriodDueKobo": 0,
        "overdueKobo": 0
      },
      "cit": {
        "status": "compliant",
        "nextFilingDate": "2026-06-30",
        "annualDueKobo": 0
      },
      "paye": {
        "status": "compliant",
        "nextFilingDate": "2026-04-30",
        "currentPeriodDueKobo": 450000,
        "currentPeriodDue": 4500
      }
    },
    "summary": {
      "overallStatus": "due_soon",
      "nextAction": "File VAT return by 2026-04-21"
    }
  }
}

Status values: compliant, due_soon (within 7 days), overdue.

Tax Summary for a Period

GET/v1/tax/summary

Total tax amounts charged and paid across VAT, WHT, and PAYE for a date range.

Query parameters

FieldTypeRequired
businessIdstringyes
startDateISO 8601yes
endDateISO 8601yes

Response — 200

{
  "success": true,
  "data": {
    "period": {
      "startDate": "2026-01-01",
      "endDate": "2026-03-31"
    },
    "vat": {
      "chargedKobo": 15200000,
      "recoverableKobo": 3800000,
      "netPayableKobo": 11400000,
      "remittedKobo": 11400000,
      "balanceKobo": 0
    },
    "wht": {
      "provisionKobo": 450000,
      "remittedKobo": 450000,
      "balanceKobo": 0
    },
    "paye": {
      "chargedKobo": 1250000,
      "remittedKobo": 1250000,
      "balanceKobo": 0
    },
    "cit": {
      "estimatedAnnualKobo": 0,
      "prepaidKobo": 0
    }
  }
}

Related endpoints

  • Reportstax-compliance and tax-summary are also available under /v1/reports/
  • Documents — generate VAT return PDF/Excel and WHT certificate PDF

Reference index

Back to all modules