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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

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