The Federal Inland Revenue Service (FIRS) has issued guidance introducing a waiver of penalties and interest on some unpaid tax for the periods between 2013 and 2015. Taxpayers who are eligible for the penalty and interest waiver must declare the tax indebtedness within a 45-day period that is from 5 October 2016 to 24 November 2016. They must present a suitable payment plan for resolving the tax liability. The liability can either be fully paid or paid in installments. Note that, if paid in installments then the first installment is to be at least 25% of the principal amount due. On the basis of a guidance issued in October 2016, taxpayers can file their tax returns at the FIRS tax office closest to their place of business or another preferred location. Taxpayers need to notify the Tax Controller and request a transfer of their tax files to the new tax office if want to change the tax office where they file their returns.