Nigeria's Federal Inland Revenue Service (FIRS) has introduced a number of tax-related measures due to the COVID-19 pandemic. These includes:

• an extension of the VAT return deadline from the 21st of the following month to the last business day of the following months;
• a one-month extension of the deadline for filing corporate income tax returns; and
• an additional two-month extension for the filing of audited financial statements, which are normally due with the return (a 3-month extension in total including the one-month return extension).

FIRS is also encouraging greater use of electronic filing via efiling.firs.gov.ng and is planning to create an online portal for the submission of documents for desk reviews and tax audits