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Nigeria
Andersen in Nigeria
Managing wealth for High-Net-Worth Individuals (HNIs) can be complex. Having significant assets and income stream / sources can bring undeniable advantages, but it can also present complex tax challenges...
LeLaw Barristers & Solicitors
It is no longer news that share buybacks is one of the innovations introduced by the Companies and Allied Matters Act 2020.
KPMG Nigeria
One of the highlights of former President Muhammadu Buhari's administration was the annual passage of Finance Acts, to ensure a resilient tax administration, as well as to support the execution ...
S.P.A. Ajibade & Co.
The Senate finally passed the FB23 on 3rd May 2023, while the House of Representatives passed it on 24th May 2023.
Banwo & Ighodalo
The Finance Act 2023 (the "Act") was signed into law on May 28, 2023, but took effect on September 1, 2023. Amongst other things, the Act expands the definition of "chargeable assets" under the Capital Gains Tax Act...
Andersen in Nigeria
The Nigerian government established the Nigerian Export Promotion Council (NEPC) in 1976 with the aim of diversifying the productive base of the Nigerian economy away from oil and fostering a market-oriented...
Andersen in Nigeria
Family-owned businesses across the world desire a successful continuity of their business from one generation to the another. Available statistics however suggests that 70% of family-owned businesses...
KPMG Nigeria
Death is universally acknowledged as the terminal point for every living thing. It is an inevitable circumstance that brings sorrow to everyone directly or indirectly affected by the bereavement.
Udo Udoma & Belo-Osagie
The UUBO Tax Trends is a bi-annual newsletter that provides an overview of significant events in the Nigerian tax landscape. This edition offers insights on domestic and international tax developments that impacted taxpayers from January to June 2023.
KPMG Nigeria
On 28 May 2023, His Excellency, former President Muhammadu Buhari, GCFR, signed the Finance Bill,2023 into law as Finance Act, 2023.
Alliance Law Firm
With immense growth in technology and globalization, cross-border investments have taken prime positions in global economies.
Andersen in Nigeria
The immediate past president, Muhammadu Buhari signed Finance Act, 2023 (the Act) into law on 28 May 2023, which took effect from 1 May 2023.
Mazars
The Finance Act 2023 (FA23) was signed into law by the former President Muhammadu Buhari on 28 May 2023, a day before the end of his administration. The Act is to take retroactive...
Banwo & Ighodalo
In the twilight of his administration on May 28, 2023, Nigeria's immediate past President, Muhammadu Buhari, signed the Finance Act 2023 (the "Act") into law.
The Finance Act 2023: Highlights Of Changes To Tax Legislation And The FIRS' Comments On The Changes
AELEX
The Act provides that the amendments therein come into force on "1 May 2023 or such other date that shall be indicated by the National Assembly by law, or the President by assent or order".
Pavestones Legal
In our previous article, we highlighted some key provisions of the Nigeria Finance Bill 2022 (the "Bill"). In a final move by former President Mohammadu Buhari, the Bill...
KPMG Nigeria
On 28 May 2023, the former President, Muhammadu Buhari, GCFR, signed the Finance Bill, 2023 into law as Finance Act, 2023 ("the Act").
KPMG Nigeria
The world like they say, has become a digital village. Processes have evolved following technological interventions; people have adapted to new ways of doing things.
AELEX
The decision of the FHC reaffirms that amendments to tax laws cannot be applied retroactively, except where the law expressly states so.
Udo Udoma & Belo-Osagie
On the 3rd of January 2023, President Muhammadu Buhari signed the 2023 Appropriation Bill for the implementation of the National Budget (the "Budget") into law. One of the key things that stood out...
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