Nigeria's Federal Inland Revenue Service (FIRS) issued a public notice via X (formerly Twitter) on 18 February 2024 announcing that the filing of transfer pricing returns and CbC reporting notifications has been migrated from e-TP Plat to the TaxPro-Max Platform. With the change, taxpayers have until 30 June 2024 to fulfill their obligations, with related penalties waived for taxpayers that comply by that date. The public notice also provided that may re-file returns previously filed in the old platform (e-TP Plat).