On 4 November 2020, Nigeria's Federal Inland Revenue Service (FIRS) reportedly announced an extension of the penalty relief for outstanding tax debts previously provided 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 subsequent extensions. The relief is now being extended due to the business disruptions caused by ongoing protests in the country and may be claimed as long...