Nigeria's Federal Inland Revenue Service (FIRS) issued a public notice regarding an extension of the penalty relief in response to COVID-19. The relief was provided in respect of tax arrears that arises as a result of a desk review, tax audit, or investigation, and included a waiver of interest and penalties as long as the outstanding tax debt was paid in full by 31 May 2020. With the latest public notice, the deadline for payment is extended to 30 June 2020 in order to enjoy the penalty relief.