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Nigeria: Transfer pricing e-filing portal

Nigeria: Transfer pricing e-filing portal

The Federal Inland Revenue Service has launched an electronic portal for filing transfer pricing documents and forms.


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The e-filing portal for transfer pricing—E-TP PLAT 2.0—is intended to allow taxpayers to complete and make online filings of certain transfer pricing forms such as:

  • Transfer pricing declaration and disclosure forms
  • Country-by-country notification forms
  • Country-by-country reports

The expectation is taxpayers will be able to use the portal to file their transfer pricing returns for the 2020 year of assessment.

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