Available documents for download are tax laws, public notice, gazette, regulations, circulars and tax forms. GAZETTE Gazette - Business Facilitation Act 2022Gazette - Companies Income Tax (Significant Economic Presence) Order 2020Gazette - Finance Act 2019Gazette - Finance Act 2020Gazette - Income Tax Exemption Order on Bonds 2011Gazette - Income Tax (Transfer Pricing) regulations 2018Gazette - Industrial Inspectorate Regulations 2022Gazette - Personal Income Tax (Amendment) Act 2011Gazette - Petroleum Industry Act (PIA) 2021Gazette - Value Added Tax (VAT) Modification Order 2021Gazette - Value Added Tax (VAT) Modification Order 2020Gazette - Voluntary Offshore Assets Regularization SchemeFiscal Policy Measures and Tariff Amendments 2007 TAX LAWS Capital Gains Tax ActCompanies Income Tax (CIT) ActCustoms and Excise Management ActFinance Act 2023Finance Act 2021Finance Act 2019Industrial Development (Income Tax Relief) ActNigeria Police Trust Fund (Establishment) Act, 2019Personal Income Tax ActPetroleum Profit Tax (PPT) Act 2004 - Transition to PIA 2021Tertiary-Education Trust Fund (Establishment) Act 2011Value Added Tax Act 2004 BILL Deep Offshore and Inland Basin Production Sharing Contract (Amendment) Bill, 2019Finance Bill 2021Finance Bill 2019National Housing Fund (Establishment) Act 2018National Health Insurance Authority Bill 2021Tertiary Hospitals Development Fund Bill 2021 FORMS FOR FILING TAX RETURNS Companies Income Tax (CIT) return formPetroleum Profit Tax (PPT) return formTransfer Pricing (TP) Declaration formTransfer Pricing Disclosure FormValue Added Tax (VAT) return Form 002 - Headquarters and BranchValue Added Tax (VAT) return Form 006 - Self-charge and agentsYearly CbCR notification form FIRS GUIDELINES Automatic exchange of information (Common Reporting Standard) 2019 - GuidelinesCountry-by-country reporting (CbCR) regulations 2019 - GuidelinesMutual agreement procedure in Nigeria - February 2019Simplified VAT compliance regime for non-resident suppliersTaxPro Max online portal - VAT user guide 2021TaxPro Max portal - FAQs 2021TaxPro Max - Extension of online filing of CIT returns 2021 YOATransfer pricing documentation - October 2018 FIRS INFORMATION CIRCULARS - FINANCE ACT 2020 Capital gains tax act - 2021/09Commencement, cessation, business reorganisation - 2021/10 Personal income tax act - 2021/18Sundry provisions in companies income tax act (CITA) - 2021/11 FIRS INFORMATION CIRCULARS - FINANCE ACT 2019 Commencement rule, cessation rule and business reorganisation - CITAInsurance companies - CITAReal estate investment companies - CITASecurity lending - CITA Stamp dutiesSundry provisions in CITAValue added tax FIRS INFORMATION CIRCULARS - GENERAL Claiming treaty benefits in Nigeria - 2021/05Filing income tax returns of foreign companies in NigeriaNational Agency for Science and Engineering Infrastructure Levy (NASENI levy) - 2022/23Petroleum Industry Act 2021 - Conversion, transalation and complaince matters - 2022/21Taxation of non-residents in Nigeria - 2021/07 FIRS REGULATIONS Income Tax (Common Reporting Standard) Regulations 2019Income Tax (Common Reporting Standard) Regulations 2018Transfer Pricing Regulations 2012Income Tax (Transfer Pricing) Regulations 2018 CRS FORMS FOR FOREIGN RESIDENTS IN NIGERIA Self-certification form - Controlling PersonsSelf-certification form - EntitySelf-certification form - Individual PUBLIC NOTICES Administration of stamp duties in Nigeria - FIRSAutomated filing and collection of VAT for supermarkets, restaurants etc.Commencement date for Value Added Tax Act - Finance Act 2019Deduction of withholding tax and value added tax at source to agents etc. - FIRSDue date for filing and payment of companies income tax - FIRSExtension of deadline for AEOI common reporting standards - FIRSExtension of deadline for CIT returns in 2022 YOA - FIRSExtension of deadline for Form A - FCT-IRSExtension of deadline for Form A - Lagos State Internal Revenue Service (LIRS)Filing of tax returns based on segment - FIRSGenerating bill reference for tax payments - LIRSImplementation of tax incentives for Lagos State residents in response to COVID-19 - LIRSItems not exempt from VAT in the Modification Order 2020 - FIRSMandatory use of taxpayer identification number - FIRSNew large taxpayers office in Apapa - FIRS Non-resident persons tax office - FIRS Registration for TIN - LIRSSubmission of certificate of acceptance (Mandatory for claiming capital allowance)TaxPro Max - Effective date and help deskTaxPro Max - Deployment of automated solutions - FIRSTransfer pricing regulations 2018Waiver on penalty and interest on outstanding tax debts re COVID-19 - FIRSWaiver on penalty and interest on outstanding tax debts re EndSARS protest - FIRSWithholding tax rate for countries under Tax treaty with Nigeria PUBLIC NOTICES - FINANCE ACT 2020 Capital Gains Tax returns Changes in Personal Income Tax Act - LIRS Free trade zones - FIRS Taxation of non-resident persons in Nigeria TAX TREATIES BETWEEN NIGERIA AND OTHER COUNTRIES DTA between Nigeria and 9 countries (Belgium, Canada, France, Netherlands, Pakistan, Philippines, Romania, South Africa, and United Kingdom) Tax treaty between Nigeria and Spain EXPATRIATE HANDBOOK Expatriate Employment Levy (EEL) Handbook Handbook on Expatriate Quota administration Revised 2022