On 21 February 2020, the Federal Inland Revenue Service (FIRS) issued a public notice, which states the deadlines for tax payment under the Finance Act 2019. According to the notice, the FIRS notified the general public, companies, and taxpayers that in accordance with the Section 18 of the Finance Act 2019, tax payment must be paid on or before the due date of tax return (i.e. 31 March 2020 for companies having 31 September 2019 as accounting year-end). Again, If a company fulfills all of its tax liabilities within 90 days before the tax return due date, it will be granted a 2% bonus for medium-sized companies and 1% for any other companies. This bonus may be used that company to set off against its future tax liabilities. Taxpayers have to face interests and penalties with having any tax due amount or tax unpaid by the return deadline.