Article
The Nigeria Tax Administration Act (NTAA), 2025
For decades, Nigeria has relied on oil as its primary source of revenue.
KPMG Nigeria
Tax Law and International Tax Law
Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
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The Nigeria Tax Act (NTA), 2025
The Nigeria Tax Act (NTA or "the Act") repeals certain existing tax laws and consolidates the legal framework governing taxation in the country into a single legislation for simplicity and improved tax administration. Consolidating tax provisions into one single document will also help to eliminate overlapping.
KPMG Nigeria
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New Capital Gains Tax Rules: Impact On Private Funds
As of now, Nigerian capital gains tax (CGT) generally does not apply to offshore transactions involving the sale of foreign holding companies with indirect Nigerian exposure.
Balogun Harold
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Trump's 3.5% Tax On Remittances – Some Product Considerations
If President Trump's proposal to impose a 3.5% excise tax on outbound remittances by non-citizens becomes law, remittance and money transfer companies operating in the cross-border payments space...
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Personal Income Tax In Nigeria - What Individuals Need To Know
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Tax Update: FIRS' Country-by-Country Reporting Regulations Declared Void By The Federal High Court
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Electronic Fiscal Systems In Nigeria - A Game Changer
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Senate Passes Proposed Tax Reform Bills
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The Legality Or Otherwise Of Paying Taxes On Sales/consumption To Both The Federal And State Governments By Nigerian Companies' - Part A
Gresyndale Legal
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Navigating Nigeria's Fiscal Challenges Through Tax Reform
KPMG Nigeria
Article
The Case For A Defined Gift Taxation Regime In Nigeria
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Tax Breaks & More: What The Nigerian Startup Act Offers
Pavestones Legal
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Company Income Tax: Everything You Must Know As A Business Owner With A Significant Economic Presence In Nigeria
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Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses
Gresyndale Legal
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Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses
The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...
Gresyndale Legal
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The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria
A non resident company is a company registered or incorporated under the laws of another country.
Gresyndale Legal
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Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations
Following the coming into effect of the Deduction of Tax at Source (Withholding) Regulations 2024 (the "Withholding Tax Regulations") on 1st January, 2025, there have been questions about the continued relevance.
Udo Udoma & Belo-Osagie
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Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?
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Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?
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An Overview Of The Taxation Of Non-Resident Companies In Nigeria
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The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria
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FHC Rules That Ancillary Income Earned By International Shipping Companies Does Not Constitute...
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TAT Rules That The Administrative Penalties Stipulated In The Country-By-Country Regulations, 2018 Are Illegal And Ultra Vires The Powers Of The FIRS
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Warranty And Indemnity Insurance In Nigerian Mergers And Acquisitions – Navigating Complexity, Re-Allocating Risk, And Unlocking Value At Exit
Mergers and Acquisitions (M&A) transactions in Nigeria - much like in other jurisdictions - involve complex negotiations and significant financial stakes.
Udo Udoma & Belo-Osagie
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Electronic Fiscal Systems In Nigeria - A Game Changer
In November 2024, the Federal Inland Revenue Service (FIRS) announced the planned adoption of the Merchant Buyer Solution (MBS) also called the e-invoicing initiative for enhanced tax administration and tax collection.
KPMG Nigeria
Article
Senate Passes Proposed Tax Reform Bills
Between Wednesday and Thursday, 7th and 8th of May 2025, the Senate passed all four of President Bola Ahmed Tinubu's proposed tax reform bills for the next step of enactment into laws.
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The Legality Or Otherwise Of Paying Taxes On Sales/consumption To Both The Federal And State Governments By Nigerian Companies' - Part A
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Navigating Nigeria's Fiscal Challenges Through Tax Reform
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Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses
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Taxation And Development In Nigeria: Bridging The Gap Between Policy And Implementation
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A Legal Guide For The Provision Of Health Services In Nigeria Through Digital Channels
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The Newly Approved Tax Reform Bill: A Voyage Into The Future Of Nigeria's Tax Allocation.
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Company Income Tax: Everything You Must Know As A Business Owner With A Significant Economic Presence In Nigeria
Company Income Tax, also known as Corporate Tax, is a levy imposed on the profits of companies conducting business in Nigeria.
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Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses
The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...
Gresyndale Legal
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Artificial Intelligence And Taxation In Nigeria
Artificial Intelligence (AI) is no longer a futuristic concept—it is actively reshaping how business
is done across multiple sectors, from fintech and healthcare to logistics and legal services. In
Nigeria, both local startups and international companies are adopting AI technologies to
improve operations, cut costs, and create new markets.
SimmonsCooper Partners
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How To Obtain A Tax Identification Number (Tin) For A Business In Nigeria
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The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria
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Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations
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Domestic Crude Oil Supply Obligation (Dcso) – Implications On Economic Development In Nigeria
KPMG Nigeria
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Significant Tax Developments In Nigeria
G ELIAS
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Nigeria's Tax Reform: Understanding Its Impacts On Non-Resident Companies (NRCs)
Forvis Mazars
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Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance
Conducting business in Nigeria may present a range of complexities, particularly for companies engaged in cross-border transactions.
KPMG Nigeria
Article
Navigating FIRS's New APA Guidelines: Key Considerations For Taxpayers And The FIRS
On November 27, 2024, the Federal Inland Revenue Service (‘the FIRS or the Service") issued the Advance Pricing Agreement (APA) Guidelines (the Guidelines) through Information Circular No. 2024/006, with an effective date of 1 January 2025.
KPMG Nigeria
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Tax Reform Updates Nigeria Plans To Introduce CFC Rules
The four bills, which form the backbone of Nigeria's ongoing tax reform efforts, have been passed by the House of Representatives and are awaiting passage by the Senate.
Udo Udoma & Belo-Osagie
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Safe Harbour Rules And The Nigerian Transfer Pricing Regulation – A Critical Examination
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Regulation 7(5) On Intangibles And The Arm's Length Principle In Nigeria
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Tax Reforms: Guidelines On Advance Pricing Agreements In Nigeria
Pavestones Legal
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Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?
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Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?
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Nigeria's Guidelines For Advance Pricing Agreements: A Giant Step In The Right Direction?
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