All Publications

Assessment Procedure - Circular No. 2006-06

Collection Procedure - Circular No. 9303

Detailed list of items exempted from Value Added Tax -Circular No. 9503

Detailed list of items exempted from Value Added Tax -Circular No. 9701 

Further explanatory comments on Withholding Tax Principles and Operation - Circular No. 2006-02


Guidelines on the collection procedure for Withholding Tax (WHT) and Value Added Tax (VAT) by MDAs-Circular No.9902

Tax implication of change in accounting dates - Circular No. 2006-05

Tax implication of merger and acquisition- Circular No. 2006-04

Tax invoice and its relevance to VAT operation - Circular No. 2005-01

Taxation of transactions in the Nigerian Capital Market guidelines - Circular No. 9903

Value Added Tax (VAT) refund procedure-Circular No. 9501


Explanatory Notes on the Application of Withholding Tax Provisions to Contracts and Agency Arrangements- Circular No. 9801

Find attached the list of Companies that FIRS have declared domant

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