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. 9502
Guidelines on the collection procedure for Withholding Tax (WHT) and Value Added Tax (VAT) by MDAs-Circular No.9902
Guidelines on the Tax implimentations of leasing - Circular No. 2010-01
Prepation and processing of Best-of-Judgement (BOJ) Assessments - Circular No. 2005-03
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 for non-residents in Nigeria-Circular No. 9302
Taxation of transactions in the Nigerian Capital Market guidelines - Circular No. 9903
Value Added Tax (VAT)-Circular No. 9304
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
Value Added Tax (VAT) on imports- Circular No.9305
Find attached the list of Companies that FIRS have declared domant
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