The Federal Inland Revenue Service has announced that its information technology systems will go offline for three days as the agency prepares for a major systems upgrade linked to upcoming tax changes. The FIRS shutdown will affect all applications between Friday, 28 November, and Sunday, 30 November 2025.
In a notice shared on Thursday, the agency said the downtime was necessary for critical maintenance. “The shutdown of applications and IT infrastructure will commence on 28th November and end on 30th November, 2025. We apologise for any inconvenience this may cause,” the statement read.
Although brief, the announcement has stirred concern among small companies already trying to understand the new tax process expected to begin in 2026.
New Tax Rules Shape the Conversation
Two days before the FIRS shutdown notice, the agency held a webinar to clarify how corporate income tax rules will change for small companies. The virtual session—titled “Income Taxes: Expected Changes in 2026 and How to Stay Compliant”—explained that these businesses will still be required to file returns even though their final tax payable will be zero.
Deputy Director, Kehinde Kajesomo, told participants that the shift should not be misunderstood. “From 2026, small companies will pay tax, but at zero per cent,” he said. “Before, they were exempt from tax, but now they are liable to tax, though at zero percent. What this means is that they will undergo the process of computing their taxable profits and file returns with the tax authority, but the tax payable will be zero.”
The update signals a renewed push for compliance and accurate reporting, even among businesses previously unbothered by corporate income tax obligations.
Why the FIRS Shutdown Matters
Although the agency did not provide further technical details, the maintenance window is expected to support ongoing efforts to modernise its infrastructure. The upgrades are likely connected to improved reporting tools, digital filing processes, and backend systems needed to manage the new filing expectations coming into effect next year.
Because many small businesses already rely heavily on digital tax platforms, the temporary disruption may cause delays in accessing services such as filing, verification, and correspondence. Nevertheless, the agency emphasised that the shutdown is temporary and forms part of a broader plan to strengthen its digital infrastructure.
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