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On 15 April 2021, the Federal Inland Revenue Service issued a Public Notice (the “Public Notice”) directing all approved enterprises (“FZEs”) registered and operating in export processing zones and oil and gas free zones to file income tax returns as required under law.

With the Nigerian Government taking an aggressive stance to revenue generation, it is important to understand how the Public Notice affects FZEs.

Our newsletter analyzes the public notice and the impact it may have on FZEs.

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