Nigeria's Federal Inland Revenue Service (FIRS) issued a public notice on 8 October 2021 announcing that interest and penalty relief is being provided for late filing of corporate income tax returns for the 2021 year of assessment that were due on or before 30 June 2021. The public notice provides that Naira (NGN) denominated tax returns filed via the new TaxPro-Max e-filing solution by 30 November 2021 will be relieved from interest and penalties. Any returns filed after this date will be subject to late return penalties and interest from the due date of such returns. Note, TaxPro-Max became mandatory...