FIRS Grants Tax Concessions in Response to COVID-19

In response to the Covid-19 crisis, the Federal Inland Revenue Service on 23 March 2020 announced certain measures.

Filing of returns, correspondences and communications

1. Use of e-platforms for filing of tax returns, payment of taxes and application for Tax Clearance Certificates
2. Taxpayers who are registered on e-filing platform can submit all their returns via efiling.firs.gov.ng
3. Electronic mail (e-mail) may be used for correspondences with the FIRS
4. For other issues, taxpayers may contact the FIRS Contact Centre on 0909 74444444 or 0909 71111111

Visits and physical meetings

Those who wish to visit FIRS offices are to adhere strictly to globally recommended social distancing rules. The following hygiene practices will be applied:

• All meetings with taxpayers are limited to a maximum of ten (10) people at a time
• All FIRS offices are being equipped with infrared temperature measuring devices, hand washing soaps and sanitizers. Floors, work surfaces and shared facilities will be regularly cleaned and sanitized
• FIRS officers, taxpayers and all visitors entering FIRS premises will be screened with a temperature scanner at all entry points. Persons with temperatures higher than 37.5°C may be denied access.  
• FIRS staff will be provided with protective gear such as gloves and face masks where required.

Tax audits

The Service plans to publish information requests for desk reviews and tax audits on its website and create a portal where such information can be uploaded by taxpayers for online review by the FIRS. 

Concessions

To limit the impact of Covid-19 pandemic on taxpayers, FIRS is offering the following palliatives:

1. Extension of time for filing VAT and withholding tax from 21^st to the last working day of the month, following the month of deduction
2. The due date for filing Companies Income Tax returns has been extended by one month 
3. Taxpayers may file returns using unaudited accounts but must subsequently submit audited accounts within two months after the revised due date of filing.

Read our alert for details: Download PwC Tax Alert_FIRS Grants Tax Concessions in Response to COVID-19