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Nigeria: Tax relief, responding to coronavirus (COVID-19)

Nigeria: Tax relief, responding to coronavirus

The Federal Inland Revenue Service on 23 March 2020 announced tax relief measures to address the impact of the coronavirus (COVID-19) pandemic on taxpayers.


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Among the tax relief provisions are measures providing for:

  • Extension of the due date for filing of value added tax (VAT) and withholding tax returns from the 21st day of the month to the last business day of the month, following the month of deduction
  • Extension of the due date for filing of the companies income tax return by one month
  • Use of electronic platforms for paying taxes and processing tax clearance certificates
  • Electronic filing of tax returns by taxpayers

Read a March 2020 report prepared by the KPMG member firm in Nigeria

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

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