Federal Inland Revenue Service (FIRS) has introduced specific steps to lower the impact of COVID-19 risk on taxpayers and other stakeholders. The response focuses extension of time to file returns, e-filing, a portal for tax audit as well as new health rules.
FIRS extends filing deadline
The due date for filing value added tax (VAT) and withholding tax (WHT) returns is now the last working day of the month following the month of deduction. It is no more 21st day of the following month. Furthermore, businesses have one extra month to file companies’ income tax (CIT) returns. For instance, the CIT returns of Company SOW is due on 31 March 2020. Based on the new guidelines, the CIT deadline will be 30 April 2020. Even though audited accounts are required to file CIT returns, taxpayers can submit unaudited accounts. However, companies must file the audited accounts within two months from the new deadline. For instance, Company SOW must submit the 2019 audited financial statements by 30 June 2020.
Electronic filing of returns and correspondences
- Option to file returns online is available for taxpayers who have registered on the e-filing portal. The link to submit returns is efiling.firs.gov.ng
- Taxpayers can also file their returns via the official e-mail addresses in the full article here.
- Different payment channels for taxes are available on https://www.firs.gov.ng/e-Services/e-TaxPayment
- As usual, taxpayers can apply for tax clearance certificates on tcc.firs.gov.ng.
- Correspondences with FIRS may be via e-mail.
FIRS will publish the information request for desk review and tax audits on its website. The tax authority will also create an online portal where taxpayers can upload these documents for ease of review.
Taxpayers can contact FIRS Contact Centre on 0909 74444444 or 0909 71111111 for other enquiries.
- Option to file returns online is available for taxpayers who have registered on the e-filing portal. The link to submit returns is efiling.firs.gov.ng
Visits and physical meetings
Individuals who still want to visit any of the FIRS offices must comply with the standard rule on social distancing. The following hygiene practices will be applied:
- Every meeting with taxpayers is subject to a maximum of ten (10) people at a time.
- All FIRS offices will have infrared temperature measuring devices, hand wash soaps, and hand sanitizers. Floors, work surfaces, and shared facilities will be cleaned and sanitized regularly.
- Everyone entering FIRS premises will be screened with a temperature scanner at all entry points. Individuals with temperatures more than 37.5°C may be denied access.
- Where required, FIRS staff will wear gloves and face masks.