Update On The 2023 FIRS Guidelines On Mutual Agreement Procedure

The Mutual Agreement Procedure ("MAP") is a means by which the competent authorities of contracting parties under a double taxation agreement ("DTA") resolve disputes that relate to the application of the DTA. The provision for MAP is usually stated in the articles of a DTA. Nigeria has sixteen DTAs¹ in force as of the date of this article, and each of the DTAs provides for MAP. In February 2019, the FIRS issued the Guidelines on Mutual Administrative Procedure (the "2019 MAP Guidelines") that set out instructions on how to request a MAP in Nigeria. In May 2023, the FIRS issued revised Guidelines on Mutual Agreement Procedure 2023 (the "2023 MAP Guidelines"). The 2023 MAP Guidelines designate the Director of the Tax Policy and Advisory Department of the FIRS as the Authorised Competent Authority in Nigeria for MAP purposes and set out provisions for the electronic submission of MAP requests.