On 5 October 2016, the Nigerian Federal Inland Revenue Service (FIRS) issued a release announcing a 45-day tax amnesty window that runs from 5 October to 24 November 2016. The tax amnesty provides a waiver from penalties and interest for all taxpayers on outstanding tax liabilities from 2013 to 2015. When applying, taxpayers must present an acceptable tax payment plan to FIRS that includes an …