Nigeria: Federal Inland Revenue Service adopted Information Circular No. 2022/12 on taxation of non-residents in Nigeria
Description
Federal Inland Revenue Service adopted Information Circular No. 2022/12 on taxation of non-residents in Nigeria
On 11 April 2022, the Federal Inland Revenue Service (FIRS) adopted Information Circular No. 2022/12 on taxation of non-residents in Nigeria. According to the circular, non-resident companies in Nigeria, which are those established outside the count…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
tax authority