Nigeria has issued a public notice clarifying that the requirement for non-residents to file tax returns in compliance with the Companies Income Tax Act instead of on a deemed profit basis applies from the assessment year starting 1 January 2015. The documentation required to be submitted with a tax return include: Audited financial statements, Tax computations on actual profits, A duly completed self–assessment form, Evidence of tax payment, Transfer pricing declaration and disclosure forms, and Other relevant information Despite the requirement, the Nigerian tax authorities still have the right to assess on a deemed profit basis.