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Investor Presentaiton

The Country and its institutions Business Organisation Labour and Social and Regulation Security Regulations The Nigerian Financial Tax System Services Industry Foreign Exchange Transactions Investment in Nigeria Accounting and Auditing Requirements Importation of Goods Exportation of Goods COVID-19 - Economic and Fiscal Measures 合 • Additional #100 billion intervention fund in healthcare loans to pharmaceutical companies and healthcare practitioners intending to expand/build capacity. Identification of few key local pharmaceutical companies that will be granted funding facilities to support the procurement of raw-materials and equipment required to boost local drug production. N1 trillion in loans to boost local manufacturing and production across critical sectors. 11.3 Fiscal Measures In 2020, the FIRS introduced the following measures to mitigate the impact of COVID-19 on taxpayers: • • • Extension of timeline for filing of VAT and WHT from the 21st day to the last working day of the month, following the month of deduction. Use of electronic platforms for payment of taxes and processing of TCC. Proposed creation of a portal where documents required for desk reviews and tax audits will be uploaded by taxpayers for online access by the tax authority. Submission of tax returns online or by designated email accounts published by the FIRS. • Taxpayers with liabilities in foreign currencies can pay in Naira at the prevailing Investors and Exporters (I & E) FX rate on the day of payment. • Introduction of a virtual option for the purpose of conducting field audits, investigations and monitoring visits and reconciliation of audit issues. KPMG Investment in Nigeria Guide - 8th Edition 84
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