Back to Learning Hub
BeginnerSTARTER

Tax Record Keeping Requirements for Nigeria: Complete Guide

Essential guide to maintaining tax records in Nigeria: what to keep, how long, storage methods, digital vs. physical records, and audit preparation under Tax Act 2025.

TaxEase Nigeria
30/12/2025
9 min min read
record-keepingtax-recordstax-auditcompliancedocumentationFIRS-auditTax-Act-2025

Tax Record Keeping Requirements for Nigeria: Complete Guide

Proper record keeping is the foundation of tax compliance. Whether you're self-employed, running a company, or managing employees, maintaining accurate and organized tax records protects you during audits, supports deductions, and ensures penalty-free compliance.

This comprehensive guide covers everything you need to know about tax record keeping requirements in Nigeria under the Tax Act 2025.

Continue Reading

Sign up for free to read the full article and access our entire learning hub

✨ What you get with a free account:

Full Learning Hub Access

Read all STARTER tier articles

All Tax Calculators

PAYE, CIT, VAT, CGT with AI insights

10 Free AI Messages

Get tax advice from our AI assistant

Save Calculations

Track your tax history over time

🔒 No credit card required • Free forever • Cancel anytime

Tax Record Keeping Requirements for Nigeria: Complete Guide | TaxEase Nigeria