The Federal Inland Revenue Service (FIRS) has issued Guidelines
on accessing Mutual Agreement Procedure in Nigeria. The Guidelines
provide guidance to taxpayers on the process for accessing Mutual
Agreement Procedure (MAP) as a means of dispute resolutions as
contained in the various avoidance of Double Taxation
Agreements between Nigeria and other countries.
All request for MAP are to be made in writing and addressed
to:
Executive Chairman (Delegated Competent Authority), Federal
Inland Revenue Service, 20 Sokode Crescent, Wuse Zone 5, Abuja,
FCT. Nigeria and copied to: Director Tax Policy &
Advisory Department (Authorised Competent Authority)
Requests for specific MAP cases involving transfer pricing are
to be copied to: Director, International Tax Department, 3rd
Floor, FIRS Building, 17B, Awolowo Road, Ikoyi, Lagos.
