The Federal Inland Revenue Service (FIRS) has issued Guidelines on accessing Mutual Agreement Procedure in Nigeria. The Guidelines provide guidance to taxpayers on the process for accessing Mutual Agreement Procedure (MAP) as a means of dispute resolutions as contained in the various avoidance of Double Taxation Agreements between Nigeria and other countries.

All request for MAP are to be made in writing and addressed to:

Executive Chairman (Delegated Competent Authority), Federal Inland Revenue Service, 20 Sokode Crescent, Wuse Zone 5, Abuja, FCT. Nigeria and copied to: Director Tax Policy & Advisory Department (Authorised Competent Authority)

Requests for specific MAP cases involving transfer pricing are to be copied to: Director, International Tax Department, 3rd Floor, FIRS Building, 17B, Awolowo Road, Ikoyi, Lagos.

Below are copies of our alert, the Guidelines, FIRS Public Notice and a template for Certificate of Residence.

Download PwC Tax Alert_Nigeria Issues MAP Guidelines_Mar2019

Download FIRS Guidelines on the Mutual Agreement Procedure in Nigeria_Feb2019

Download FIRS Public Notice on MAP Guidelines_Feb2019

Download Certificate of Residency_to be completed by Nigerian Residents

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.