The Nigerian tax authority the Federal Inland Revenue Service (FIRS) is to perform a verification exercise in respect of withholding tax and value added tax. The exercise which will continue from 12 March 2014 until 11 April 2014 is to look at these taxes over a six year period from January 2008 onwards. Tax auditors will therefore be going to taxpayer premises to look at the accounting and tax records to assess the level of compliance over the relevant period. They are likely to be asking to see any documents considered relevant to their investigation and taxpayers should therefore take adequate measures to ensure that sufficient evidence is available for the auditors.