Nigeria: Tax

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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.
Article
Rev360: What Nigeria’s New Tax Platform Means For Businesses And How To Stay Ahead
Nigeria's tax administration is undergoing a significant transformation with the launch of Rev360, a next-generation revenue platform set to debut on April 30, 2026. This new system promises to revolutionize efficiency, transparency, and taxpayer experience, marking a pivotal shift toward a smarter, more integrated tax infrastructure. Businesses must understand what this platform means for their operations and how to prepare for the changes ahead.
Nigeria Tax
SB
Stren & Blan Partners
Article
Re Assessing The Validity Of The Taxes And Levies (April 2026)
The Supreme Court's recent decision in A.G. Abia State v. Imo Trans. Co. Ltd. has reignited debate over the constitutional validity of Nigeria's Taxes and Levies (Approved List for Collection) Act, 1998. This article examines whether the Act, originally promulgated as a military decree to combat multiple taxation, can withstand constitutional scrutiny given its alleged supremacy claims over the Constitution and potential conflicts with Nigeria's federal division of tax powers.
Nigeria Tax
GE
G ELIAS
Article
Nigeria’s Oil & Gas Tax Revolution: How The Nigeria Tax Act, 2025 Introduces Key Policy Shifts To The Petroleum Industry Act Fiscal Framework
Nigeria's Oil & Gas Tax Revolution examines the transformative fiscal changes introduced by the Nigeria Tax Act, 2025, and their impact on the existing Petroleum Industry Act framework. The analysis explores how these new tax provisions reshape the regulatory landscape for oil and gas operations in Nigeria, affecting both domestic and international stakeholders in the energy sector.
Nigeria Tax
AP
Advocaat Law Practice
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Tax Disputes

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Income Tax

Article
Re Assessing The Validity Of The Taxes And Levies (April 2026)
The Supreme Court's recent decision in A.G. Abia State v. Imo Trans. Co. Ltd. has reignited debate over the constitutional validity of Nigeria's Taxes and Levies (Approved List for Collection) Act, 1998. This article examines whether the Act, originally promulgated as a military decree to combat multiple taxation, can withstand constitutional scrutiny given its alleged supremacy claims over the Constitution and potential conflicts with Nigeria's federal division of tax powers.
Nigeria Tax
GE
G ELIAS
Article
Nigeria’s Oil & Gas Tax Revolution: How The Nigeria Tax Act, 2025 Introduces Key Policy Shifts To The Petroleum Industry Act Fiscal Framework
Nigeria's Oil & Gas Tax Revolution examines the transformative fiscal changes introduced by the Nigeria Tax Act, 2025, and their impact on the existing Petroleum Industry Act framework. The analysis explores how these new tax provisions reshape the regulatory landscape for oil and gas operations in Nigeria, affecting both domestic and international stakeholders in the energy sector.
Nigeria Tax
AP
Advocaat Law Practice
See more

Transfer Pricing

Article
Advance Pricing Agreements And Transfer Pricing Audits In Nigeria: A Cost-Benefit Analysis For Taxpayers
In recent years, transfer pricing (TP) has emerged as a significant concern for multinational enterprises (MNEs) operating in Nigeria. With the Nigeria Revenue Service (NRS) (formerly Federal Inland Revenue Service) intensifying efforts to generate revenue through taxation, taxpayers face heightened scrutiny, prolonged audits, and increasing risk of double taxation.
Nigeria Tax
KN
KPMG Nigeria
Article
Intra-group Financing In Nigeria: Pertinent Points To Note
Intra-group financing arrangement, particularly interest-bearing loan arrangements, have long been one of the foremost tax planning strategies adopted by multinational enterprises to shift profits from one jurisdiction to another. As a result, tax authorities globally tend to scrutinize these arrangements under transfer pricing rules to ensure that the terms of these transactions are at arm’s length.
Nigeria Tax
KN
KPMG Nigeria
Article
Navigating Transfer Pricing For Startups And Tech Companies: A Nigerian Perspective By Victoria Taiwo And Omojo Adefila
Nigeria’s startup ecosystem has established itself as one of the most dynamic in Africa. Despite global headwinds in venture capital markets, funding into African technology companies remained significant in 2024, with Partech reporting that US$3.2 billion was invested across the continent, much of it concentrated in Lagos, a city that now ranks among the leading global hubs for technology talent and entrepreneurial activity.
Nigeria Tax
KN
KPMG Nigeria
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Corporate Tax

Article
Nigeria’s Oil & Gas Tax Revolution: How The Nigeria Tax Act, 2025 Introduces Key Policy Shifts To The Petroleum Industry Act Fiscal Framework
Nigeria's Oil & Gas Tax Revolution examines the transformative fiscal changes introduced by the Nigeria Tax Act, 2025, and their impact on the existing Petroleum Industry Act framework. The analysis explores how these new tax provisions reshape the regulatory landscape for oil and gas operations in Nigeria, affecting both domestic and international stakeholders in the energy sector.
Nigeria Tax
AP
Advocaat Law Practice
See more

Latest Videos

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