Nigeria's Federal Inland Revenue Service (FIRS) has introduced a number of tax-related measures due to the COVID-19 pandemic. These includes: an extension of the VAT return deadline from the 21st of the following month to the last business day of the following months; a one-month extension of the deadline for filing corporate income tax returns; and an additional two-month extension for the filing of audited financial statements, which are normally due with the return (a 3-month extension in total including the one-month return extension). FIRS is also encouraging greater use of electronic filing via efiling.firs.gov.ng and is planning to create...