Answer: D 6 months

Explanation: The correct answer is D. Companies in Nigeria are required to file their tax returns with the Federal Inland Revenue Service (FIRS) within six months after the end of their accounting year. This deadline ensures compliance with tax regulations and allows FIRS to assess the company’s tax obligations based on its financial performance.

• Reasoning: Filing deadlines are critical to tax administration and enforcement. Companies must meet the specified timeframe to avoid penalties and interest on late submissions, and to ensure that accurate tax assessments are made in a timely manner.