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Nigeria: Extended deadline for AEOI and CRS reporting by financial institutions (COVID-19)

Nigeria: Extended deadline for AEOI and CRS reporting

Nigeria’s tax authority (FIRS) on 19 May 2020 announced an extension of the deadline for financial institutions to file their annual returns under the rules for automatic exchange of information (AEOI) and the common reporting standard (CRS) regime.


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The new deadline is 30 September 2020 (extended from the original deadline of 31 May 2020). The extension is provided as a relief measure in response to the coronavirus (COVID-19) pandemic.

Read a May 2020 report [PDF 132 KB] prepared by the KPMG member firm in Nigeria

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