{"id":299461,"date":"2023-12-03T09:50:47","date_gmt":"2023-12-03T08:50:47","guid":{"rendered":"https:\/\/www.withinnigeria.com\/news\/?p=299461"},"modified":"2023-12-03T09:50:47","modified_gmt":"2023-12-03T08:50:47","slug":"firs-approves-full-waiver-on-outstanding-tax-liabilities","status":"publish","type":"post","link":"https:\/\/www.withinnigeria.com\/news\/2023\/12\/03\/firs-approves-full-waiver-on-outstanding-tax-liabilities\/","title":{"rendered":"FIRS approves full waiver on outstanding tax liabilities"},"content":{"rendered":"<ul>\n<li><strong>Adedeji explained that the full penalty and interest should be reinstated after the expiration of the one-off concession window<\/strong><\/li>\n<\/ul>\n<p>The Federal Inland Revenue Service, FIRS, has approved a full waiver of penalties and interests on all outstanding tax liabilities subject to the payment of the full principal before December 31, 2023.<\/p>\n<p>The waiver was disclosed in a recent public notice signed by the Executive Chairman of FIRS, Zack Adedeji.<\/p>\n<p>The <a href=\"https:\/\/www.withinnigeria.com\/news\/2023\/11\/30\/firs-collaborates-with-efcc-to-enhance-tax-compliance\/\" target=\"_blank\" rel=\"noopener\">agency<\/a> said the concessions, which align with Section 32 of the Federal Inland Service (Establishment) Act, LFN 2004 (as amended), were considered in recognition of the challenges faced by many taxpayers in settling their outstanding tax obligations and in line with the commitment of the current government to support businesses.<\/p>\n<p>Adedeji explained that the full penalty and interest should be reinstated after the expiration of the one-off concession window, where the outstanding undisputed liability remains fully or partially unpaid.<\/p>\n<p>Section 27(2) of the FIRS Act suggests that liability to pay a penalty is triggered by default to comply with a demand by the FIRS for payment of an outstanding tax and not by default to pay the tax in the first instance.<\/p>\n<p>Section 40 of the same Act also indicated that interest and penalty accrue from the date of default in the case of withholding tax.<\/p>\n<p>The taxpayer will, therefore, be liable to pay the tax that ought to have been deducted and remitted, plus the interest and penalty upon conviction.<\/p>\n<p>\u201cIn recognition of the challenges that many taxpayers have faced in settling their outstanding tax liabilities, and in line with the commitment of the current government to support businesses, the Federal Inland Revenue Service has approved the following tax concessions for taxpayers with outstanding tax liabilities, by Federal Inland Revenue Service (Establishment) Act, LFN 2004 as amended: Full waiver of penalties on outstanding tax liabilities and Full waiver on interests on outstanding tax liabilities.<\/p>\n<p>\u201cTaxpayers are advised that the waiver of interest is subject to the full settlement of outstanding principal on or before December 31 2023.<\/p>\n<p>\u201cPlease note that the full penalty and interest shall be reinstated after the expiration of this one-off concession window where the outstanding undisputed liability remains fully or partially unpaid.<\/p>\n<p>\u201cThe FIRS appreciates all taxpayers who have been diligent in complying with their tax obligations as and when due while serving their continued support and cooperation for a more responsive and robust tax system,\u201d the statement added.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Adedeji explained that the full penalty and interest should be reinstated after the expiration of the one-off concession window The Federal Inland Revenue Service, FIRS, has approved a full waiver of penalties and interests on all outstanding tax liabilities subject to the payment of the full principal before December 31, 2023. The waiver was disclosed [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":207280,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"2","single_blog_custom":"211693","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"0","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"1","post_reading_time_wpm":"300","show_zoom_button":"1","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"0","show_prev_next_post":"0","show_popup_post":"0","number_popup_post":"1","show_author_box":"0","show_post_related":"0","show_inline_post_related":"1"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored 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