Doing business is proving to be more and more challenging, what with all the taxes you have to pay.

I need someone who is very enlightened in these matters to please shed light on the issue of back taxes.
If you have no income for which to pay VAT, must you remit in that month or can you remit the following month, e.g. in January, there was no VATable income, if you don't submit the tax return form in January, will you have to pay Late return?

Secondly, if you have a biz you have registered but not yet doing biz, how do you inform the authorities (tax) that you want to fold up the biz, is there any such thing as bankruptcy in Nigeria?