The Federal Inland Revenue Services (FIRS) has given public notice of its intention to resume desk review and field exercise on monitoring, tax audit and tax investigation.

The resumption will be in phases as follows:

1. Phase one with immediate effect covers continuation of reconciliation on tax findings/liability on desk review, monitoring exercise, tax audit and tax investigation.
2. Phase two with effective date of June 30, 2020 covers field visits on monitoring exercise, tax audit and tax investigation.

We advise the concerned taxpayers to make proper planning ahead of FIRS resumption of field visits.