COVID-19: DSBIR Approves Waiver of Interest and Penalties on Outstanding Tax Audit Liabilities


Tuesday, August 04, 2020 / 02:16 PM / by KPMG Nigeria / Header Image Credit: Delta State Board of Internal Revenue


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The Delta State Board of Internal Revenue (DSBIR or "the Board") recently issued a Public Notice announcing the waiver of interest and penalties on outstanding tax liabilities arising from tax audits carried out on private primary and secondary schools, eateries and hotels ("affected taxpayers") from 2011 to 2019 financial years. Affected taxpayers who wish to take advantage of the waiver are required to submit an acceptance letter to the Executive Chairman of the Board within 21 days of the notice, and settle their outstanding principal tax liabilities by 30 September 2020.


In addition to the above, the State Director of Information issued a statement on Wednesday, 29 July 2020, stating that the Governor has directed the Board to approve the following additional palliatives for taxpayers in the State:

  • payment of outstanding tax liabilities in instalments for taxpayers on case by case basis.
  • waiver of penalties for late payment of liabilities under the Pay-As-You-Earn Scheme that was due during the COVID-19 lockdown in the State from 1st April 2020 till 31st October 2020.
  • waiver of penalties due on the late filing of the year 2020 annual tax returns
  • waiver of interest and penalties on additional tax liabilities arising from 2009 to 2015 tax audit exercise for taxpayers who can settle the outstanding principal amount by 31st December 2020.



We commend the Delta State Government for approving the above palliative for taxpayers in the State to ease the financial challenges that taxpayers are currently grappling with as a result of the pandemic. This is a cost-saving opportunity which affected taxpayers would be expected to take while it lasts.


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