Nigeria Providing Additional COVID-19 Tax Relief Measures

Nigeria's Federal Inland Revenue Service (FIRS) has introduced additional tax relief measures due to the COVID-19 pandemic. These include:

• a wavier of late return penalties for taxpayers that pay early and file later (assumed to mean payment made by standard deadlines);
• an extension to 30 June 2020 for the filing of personal income tax returns for certain persons, including for Foreign Affairs, Military, and Police personnel, as well as non-resident persons; and
• the suspension of all field t…