Nigeria's President, Muhammadu Buhari, has confirmed a final extension to the country's Voluntary Assets and Income Declaration Scheme (VAIDS) until June 30.
The amnesty offers a waiver of penalties and interest on unpaid tax and a guarantee that taxpayers will not be prosecuted or subject to tax audits.
It was launched to encourage voluntary compliance, as Nigeria's tax-to-GDP ratio is a meagre six percent.
The Government has warned that tax evasion can result in five years' imprisonment and penalties of up to 100 percent of the tax due and compound interest of 21 percent each year.
The amnesty had expired on March 31, 2018.