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.


Related content

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

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.

Connect with us


Want to do business with KPMG?


loading image Request for proposal