Nigeria has issued a public notice clarifying that the requirement for non-residents to file tax returns in compliance with the Companies Income Tax Act instead of on a deemed profit basis applies from the assessment year starting 1 January 2015. The documentation required to be submitted with a tax return include:
- Audited financial statements,
- Tax computations on actual profits,
- A duly completed self–assessment form,
- Evidence of tax payment,
- Transfer pricing declaration and disclosure forms…