In view of the Covid-19 disruptions, the Federal Inland Revenue Service (FIRS) has, in its yesterday’s (23 March 2020) publications via Social Media, offered the following tax palliatives to taxpayers:
- The monthly tax filing deadline for Value Added Tax (VAT) and Withholding Tax (WHT) Filing, of 21st day of the month, would now be extended to the last working day of every month.
- Due date for filing companies income tax returns will be extended by one month.
- Taxpayers registered on FIRS’ e-filing platform can submit all their returns via the platform, otherwise submit via email as follows:
| Size/ Nature of Taxpayer | Location/ Industry | Email for Tax Submission |
| Large taxpayers | Oil and gas (Upstream) | ltoupstream@firs.gov.ng |
| Large Taxpayers | Oil and gas (Downstream) | ltodownstream@firs.gov.ng |
| Large Taxpayers | Oil and gas (Servicing) | ltoservicing@firs.gov.ng |
| Large Taxpayers | Non-oil (Financial) | ltononoilfinancial@firs.gov.ng |
| Large Taxpayers | Non-oil (Manufacturing) | ltononoilmanufacturing@firs.gov.ng |
| Large Taxpayers | Abuja | ltoabuja@firs.gov.ng |
| Large Taxpayers | Kano | ltokano@firs.gov.ng |
| Large Taxpayers | Ibadan | ltoibadan@firs.gov.ng |
| Large Taxpayers | Port Harcourt | ltoportharcourt@firs.gov.ng |
| All Medium Taxpayers | mto@firs.gov.ng | |
| All Small and Micro Taxpayers | msto@firs.gov.ng | |
| All Government Business Taxpayers | mto@firs.gov.ng | |
| All Stamp Duty Taxpayers | stampduty@firs.gov.ng |
4. Taxpayers can now file tax returns without audited accounts (presumably with draft accounts) on the condition that the audited accounts will be filed unfailingly within 2 months after the revised due date of filing.
5. For those undergoing tax audits, desk reviews by FIRS, a portal will be created on FIRS website where required documents and information can be uploaded by taxpayers for online access and reviews by the tax authority.
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