Answer: E N5,000

Explanation: The correct answer is E. According to VAT regulations, a person who fails to notify the FIRS of any change of address within one month is liable to pay a penalty of N5,000. This penalty is designed to ensure that taxpayers keep their contact information up to date with the FIRS to facilitate proper communication and tax administration.

• Reasoning: Keeping accurate records with tax authorities is essential for maintaining effective communication and ensuring compliance with tax obligations. Penalties such as this incentivize taxpayers to update their details promptly.