On 3 December 2023, Nigeria’s Federal Inland Revenue Service (FIRS) announced in a public notice that it is offering a full waiver of penalties and interest on all outstanding tax liabilities. The waiver only applies if all outstanding tax liabilities are paid on or before 31 December 2023.  Taxpayers who have not settled their outstanding tax liabilities within this date, will have to pay the full penalties and interest.

Earlier, FIRS issued a notice that there have been updates to the TaxPro-Max portal, which aims to alleviate the tax payment issues faced by taxpayers.