Nigeria: Guidelines on advance pricing agreements

Guidelines on the procedures and conditions for advance pricing agreements in Nigeria

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December 9, 2024

The Federal Inland Revenue Service (FIRS) issued guidelines on the procedures and conditions for advance pricing agreements (APAs) in Nigeria, as well as the administration of executed APAs.

The guidelines set out the various types of APAs that can be negotiated with the FIRS, the eligibility criteria, the objectives and stages of the APA process, the associated costs and responsibilities, and other critical operational procedures and compliance requirements.

Read a December 2024 report prepared by the KPMG member firm in Nigeria

Read a January 2025 report prepared by the KPMG member firm in Nigeria

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