Resources

A compilation of various Nigerian tax acts, public notices, gazettes, regulations, circulars, and tax forms.

FIRS GUIDELINES

Automatic exchange of information (Common Reporting Standard) 2019 – Guidelines
Country-by-country reporting (CbCR) regulations 2019 – Guidelines
Mutual agreement procedure in Nigeria – February 2019
Simplified VAT compliance regime for non-resident suppliers
TaxPro Max online portal – VAT user guide 2021
TaxPro Max portal – FAQs 2021
TaxPro Max – Extension of online filing of CIT returns 2021 YOA
Transfer pricing documentation – October 2018

Capital gains tax act – 2021/09
Commencement, cessation, business reorganisation – 2021/10
Personal income tax act – 2021/18
Sundry provisions in companies income tax act (CITA) – 2021/11

Commencement rule, cessation rule and business reorganisation – CITA
Insurance companies – CITA
Real estate investment companies – CITA
Security lending – CITA
Stamp duties
Sundry provisions in CITA
Value added tax

Claiming treaty benefits in Nigeria – 2021/05
Filing income tax returns of foreign companies in Nigeria
National Agency for Science and Engineering Infrastructure Levy (NASENI levy) – 2022/23
Petroleum Industry Act 2021 – Conversion, transalation and complaince matters – 2022/21
Taxation of non-residents in Nigeria – 2021/07

Administration of stamp duties in Nigeria – FIRS
Automated filing and collection of VAT for supermarkets, restaurants etc.
Commencement date for Value Added Tax Act – Finance Act 2019
Deduction of withholding tax and value added tax at source to agents etc. – FIRS
Due date for filing and payment of companies income tax – FIRS
Extension of deadline for AEOI common reporting standards – FIRS
Extension of deadline for CIT returns in 2022 YOA – FIRS
Extension of deadline for Form A – Lagos State Internal Revenue Service (LIRS)
Filing of tax returns based on segment – FIRS
Generating bill reference for tax payments – LIRS
Implementation of tax incentives for Lagos State residents in response to COVID-19 – LIRS
Items not exempt from VAT in the Modification Order 2020 – FIRS
Mandatory use of taxpayer identification number – FIRS
New large taxpayers office in Apapa – FIRS
Non-resident persons tax office – FIRS
Registration for TIN – LIRS
Submission of certificate of acceptance (Mandatory for claiming capital allowance)
TaxPro Max – Effective date and help desk
TaxPro Max – Deployment of automated solutions – FIRS
Transfer pricing regulations 2018
Waiver on penalty and interest on outstanding tax debts re COVID-19 – FIRS
Waiver on penalty and interest on outstanding tax debts re EndSARS protest – FIRS
Withholding tax rate for countries under Tax treaty with Nigeria

Capital Gains Tax returns
Changes in Personal Income Tax Act – LIRS
Free trade zones – FIRS
Taxation of non-resident persons in Nigeria