Nigeria's Federal Inland Revenue Service (FIRS) has reportedly issued a notice on a phased resumption of field audits, investigations, and monitoring visits from 30 June 2020. Such activities had been suspended until further notice due to COVID-19. In phase I, authorities will continue reconciliation of findings/liabilities arising as a result of desk reviews, monitoring visits, tax audits, and tax investigations, and in phase II, will begin field visits in respect of monitoring, tax audits, and tax investigations.