FIRS
Guidelines for Country-by-Country Reporting in Nigeria – 201801
Clarifications on the provision of the stamp
Circular on Tax Implications of Operation of Real Estate Investment Companies (âReicâ) in Nigeria
Clarifications on the Provisions of Capital Gains Tax (CGT) Act.
Clarification on Sundry Provisions of the Finance
Guidelines on the Tax Exemption Status of Non-Governmental Organisations (NGOs)
Taxation of Companies Engaged in Shipping, Air Transport and Cable Undertakings
Value Added Tax (VAT) on Road Toll, Paid Parking, Access Pass, Admission to events and Related Operations
âTax Implications of the Adoption of the International Financial Reporting Standards (IFRS):
Guideline For Filing Tax Returns By Foreign Companies
Value-Added-Tax-(VAT)-9304
Value-Added-Tax-(VAT)-Refund-Procedure-9501
VAT-On-Imports-9305
Detailed List of Items Exempted from Value Added Tax- 9701
What Constitutes ‘Trade’ for Tax Purposes: Guidelines for the General Public
Requirements for Funds, Bodies or Institutions for listing under the 5th schedule to the Companies Income Tax Act, CAP C21 LFN, 2004
ExplanatoryNotes on the Critical Tax Issues for the Operation of Bank HoldingCompany Structure in Nigeria
Guidelines for Filing of Income Tax Returns by Approved Enterprises Within the Export Processing and Free Trade Zones
Guidelines on the tax treatment of Non Governmental Organisations (NGOs)
Value Added Tax (VAT) on Services of Financial Institutions
Information Circular on the Claim of Tax Treaties Benefits in Nigeria
Guidelines on VAT Simplified Compliance Regime
Information circular on extension of the meaning of ‘in use’
Guidelines on the treatment of Section 27(c) of CITA
Administration Of The National Agency For Science And Engineering Infrastructure Levy
TAXATION OF COMPANIES ENGAGED IN SHIPPING, AIR TRANSPORT AND CABLE UNDERTAKINGS
Commencement and Cessation Rules and Business Reorganisation
Information Circular on Administration of the Tertiary Education TaxÂ
Clarification on taxation of production sharing contract (PSC) and incorporated joint venture companies (IJVC) operations under the petroleum industry actÂ
Taxation Of Non-Residents in Nigeria
GUIDELINES ON THE WITHHOLDING AND SELF-ACCOUNT OF VALUE ADDED TAX (VAT)
GUIDELINES FOR THE REFUND OF VALUE ADDED TAX (VAT) PAID BY DIPLOMATS, DIPLOMATIC MISSIONS AND INTERNATIONAL ORGANISATIONS ON GOODS AND SERVICES PURCHASED
Clarification on the taxation of Limited Liability Partnership (LLP)
Assessment-Procedure-2006-06
Collection-Procedure-9303
Preparation-And-Processing-Of-Best-Of-Judgement-(BoJ)-Assess-2005-03
Administration of Penalty and Interest Regime
Explanatory-Notes-On-The-Application-Of-Withholding-Tax-9801
Further-Explanatory-Comments-On-Withholding-Tax-200602
Guidelines-On-The-Collection-Procedure-For-Withhoding-Tax-9502
Guidelines-On-The-Tax-Implications-Of-Leasing-2010-01
Significant Economic Presence
Vat Modification Order 2021
Clarification on Administration of Stamp Duty in Nigeria
Public Notice on Stamp Duty
Public Notice on issuance of MAP Guideline
Public Notice on Income Tax Returns by Non Resident Companies
Clarification on the Taxability of Investment Incomes Earned by Government Institutions and Corporate Entities Exempted by Law from Taxation
Public Notice Administration of Penalty and Interest Rates Regime under the Companies Income Tax Act, CAP C21, LFN 2004
Public-Notice-On-Fake-TCC
Public-Notice-On-PAYE
Public-Notice-On-Stamp-Duty
Public-Notice-On-VAT
Public-Notice-On-WHT
Public-Notice-On-Automated VAT
Clarification on Commencement and Cessation Rules and Business Reorganization
Clarification on the Provisions of the Finance Act 2020, as it relates to Personal Income Tax
Clarification on the Implementation of the Value Added Tax (Vat) Act
Clarification on the taxation of seafarers and Onshore or Offshore Platform Workers
Key changes to the 2021 Finance Act
Advisory on Illegal Financial Operators
Public Notice on Waiver of Penalty & Interest