KPMG Lauds FIRS for Clarifying Procedure for Validating WHT Credit
…seeks review of the prescribed deadline, threatened forfeiture of WHT credit notes
The Federal Inland Revenue Service (FIRS) recently issued an information circular providing guidelines on the validation of unutilized withholding tax (WHT) credit notes, in line with its mandate to achieve full automation of WHT administration. The Circular was issued pursuant to the provisions of Section 25(4) of the FIRS Establishment Act (FIRSEA), 2007 (as amended)….
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