Nigeria: Interest and penalties on tax audit liabilities, Delta State (COVID-19)

Nigeria: Interest, penalties on tax audit liabilities

The tax authority of the Nigerian state of Delta State announced that it would waive interest and penalties on outstanding tax liabilities arising from tax audits of “affected taxpayers” (including education institutions, eateries, and hotels) for the period from 2011 to 2019. The waiver is provided as a relief measure in response to the coronavirus (COVID-19) pandemic.


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Affected taxpayers that want to request a waiver of interest and penalties on tax liabilities arising from audits must submit an application within 21 days of the assessment notice, and then settle the outstanding (principal) tax liabilities by 30 September 2020.

Read an August 2020 report [PDF 116 KB] prepared by the KPMG member firm in Nigeria

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