Resources

Available documents for download are tax laws, public notice, gazette, regulations, circulars and tax forms.

Deep Offshore and Inland Basin Production Sharing Contract (Amendment) Bill, 2019
Finance Bill 2021
Finance Bill 2019
National Housing Fund (Establishment) Act 2018
National Health Insurance Authority Bill 2021
Tertiary Hospitals Development Fund Bill 2021

Companies Income Tax (CIT) return form
Petroleum Profit Tax (PPT) return form
Transfer Pricing (TP) Declaration form
Transfer Pricing Disclosure Form
Value Added Tax (VAT) return Form 002 - Headquarters and Branch
Value Added Tax (VAT) return Form 006 - Self-charge and agents
Yearly CbCR notification form

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

Income Tax (Common Reporting Standard) Regulations 2019
Income Tax (Common Reporting Standard) Regulations 2018
Transfer Pricing Regulations 2012
Income Tax (Transfer Pricing) Regulations 2018

Self-certification form - Controlling Persons
Self-certification form - Entity
Self-certification form - Individual

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 - FCT-IRS
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

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 Employment Levy (EEL) Handbook
Handbook on Expatriate Quota administration Revised 2022