The Federal Inland Revenue Service (FIRS) has issued an information circular (Circular 2021/05) on the claim of tax treaty benefits in Nigeria. The circular which is dated 3 June 2021, withdraws and replaces the earlier FIRS circular on the same subject issued on 4 December 2019.
We present the highlights of the circular below:
Download PwC Tax Alert- FIRS Information Circular on the Claim of Tax Treaty Benefits in Nigeria.