Nigeria:
FIRS Issues Public Notice On The Filing Of Tax Returns By Entities In Tax Free Zones
02 April 2021
PwC Nigeria
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The Finance Act 2020 amends section 18 of the Nigeria Export
Processing Zones Act and the Oil and Gas Export Free Zone Act to
require all entities registered and operating within the Zone to
comply with section 55 of CITA regarding the filing of annual tax
returns. The FIRS has issued a public notice in this regard.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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