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Nigeria: Tax audit guidelines in Lagos State (COVID-19)

Nigeria: Tax audit guidelines in Lagos State (COVID-19)

The Lagos Internal Revenue Service issued guidance concerning changes to its process of conducting “tax audit reconciliation committee” (TARC) meetings. The modification was necessitated by the coronavirus (COVID-19) pandemic and the need to adhere to public health and safety protocols as announced by Nigeria’s federal government and the Lagos State government.


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In general, the guidance allows TARC meetings by video conferencing, with physical meeting being an exception, and provides for electronic submissions of documents.

Read a June 2020 report [PDF 129 KB] prepared by the KPMG member firm in Nigeria

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