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

Pages 1 - 5
Pages 6 - 10
Pages 11 - 15
Pages 16 - 20
Pages 21 - 25
Pages 26 - 30
Pages 31 - 35
Pages 36 - 40
Pages 41 - 46