Nigeria's Federal Inland Revenue Service (FIRS) has updates its Transfer Pricing Resources webpage with the publication of the Guidelines on Transfer Pricing Documentation (Information Circular No. 2018/03) and the full text of the Income Tax (Transfer Pricing) Regulations 2018, which introduced new Master and Local file requirements, among other changes ({News-2018-08-31/A/6-previous coverage}). The update also includes the publication of the transfer pricing declaration form for 2018 and the transfer pricing disclosure form for 2018.