On 17 December 2019, the Federal Inland Revenue Service (FIRS) issued a
Public Notice notifying all taxpayers (individuals, partnerships,
enterprises, corporate organisations, ministries, departments and
agencies) that are in default of tax payments that the FIRS will
commence a nationwide tax enforcement exercise, effective from 18
December 2019. The tax liabilities covered under the Public Notice
include those arising from self-assessment, tax audit, tax
investigation, transfer pricing audit, demand notices and any other
liabilities
According to the Public Notice, the nationwide tax enforcement
is for the purpose of prosecuting tax defaulters and recovering all
outstanding tax liabilities. The categories of tax payments covered
by the enforcement notice include: petroleum profits tax, companies
income tax, value added tax, withholding tax, tertiary education
tax, NITDA levy,
stamp duty and capital gains tax. The Public Notice also directs
taxpayers to settle their
