ARTICLE · 14 OCTOBER 2019

FIRS To Introduce e-Filing For Transfer Pricing Returns In 2020

Deloitte Nigeria

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The Federal Inland Revenue Service (FIRS), in its bid to enhance efficiency in tax administration, is set to automate the process of filing transfer pricing (TP) returns.

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Deloitte Nigeria

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The Federal Inland Revenue Service (FIRS), in its bid to enhance efficiency in tax administration, is set to automate the process of filing transfer pricing (TP) returns. This initiative is aimed at improving the ease of doing business in Nigeria.

The e-filing platform for filing TP returns is expected to go-live in 2020. In a meeting with stakeholders on Friday, 27 September 2019, FIRS demonstrated the process of filing via the platform, when it is launched.

It is expected that this initiative will allow companies complete and file their TP disclosure forms, TP declaration forms and Country-by-Country (CbC) reports/notifications conveniently. The automated process is expected to run concurrently with the manual returns system, making it possible for companies to file their TP returns by submitting hardcopies at the relevant tax office.

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