Nigeria: Designated offices for tax return filings by entities in free trade zones

Nigeria: Designated offices for tax return filings

The Federal Inland Revenue Service on 30 March 2020 published a list of tax offices where “approved enterprises” operating in certain free trade zones are to file their income tax returns.


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The list of tax offices applies for taxpayers located in export processing or free trade zones. These approved enterprises are to file their income tax returns at the assigned tax offices to avoid the imposition of a penalty for noncompliance.

Read an April 2021 report [PDF 130 KB] prepared by the KPMG member firm in Nigeria

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