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FIRS issues Country-by-Country Reporting Regulations

FIRS issues Country-by-Country Reporting Regulations

The Federal Inland Revenue Service (FIRS) published the Income Tax (Country-by-Country Reporting) Regulations, 2018 (CbCR Regulations) on Tuesday, 19 June 2018.

Wole Obayomi

Partner & Head, Tax, Regulatory & People Services

KPMG in Nigeria


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The CbCR Regulations essentially specify the following:

  • the commencement date of the CbCR and filing deadline;
  • information required in the CBCR;
  • compliance requirements for CbCR; and
  • penalties for non-compliance.

Click here to read our newsletter on the CbCR Regulations.

For further enquiries on the above, please contact:
Wole Obayomi





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