Nigeria's Federal Inland Revenue Service released a revised transfer pricing declaration form and a revised disclosure form for use by taxpayers beginning from January 2017.
All taxable persons with related-party (connected) transactions must file their returns using these new forms.
Nigeria's transfer pricing regulations require companies to provide various and specific information on two forms—the transfer pricing declaration form and the transfer pricing disclosure form.
Read a January 2017 report prepared by the KPMG member firm in Nigeria
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