In Nigeria the tax authority FIRS is asking taxpayers to send in transfer pricing documentation for the group to which they belong. Although there is no specific deadline they should do so as soon as possible and the documentation should be with the FIRS by the 2014 tax return filing date. Although there are no specific transfer pricing penalties in respect of documentation and failure to send in the documentation requested could result in a tax audit and the taxpayer would then be asked to hand over the documentation.