Nigeria: Sales Taxes: VAT, GST

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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.

Tax Controversy 2025: Trends And Developments

Nigeria's tax landscape is undergoing significant changes, driven by a combination of regulatory reforms, increased enforcement activities and evolving global tax standards.

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Udo Udoma & Belo-Osagie

Tax Controversy 2025: Law And Practice

In Nigeria, tax controversies could arise from several scenarios following various interactions between the taxpayer and the relevant tax authority (RTA), which could be either the Federal Inland Revenue Service (FIRS)...

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Udo Udoma & Belo-Osagie

Tax Administration In Nigeria – A Review Of The 2025 Nigerian Tax Reform Laws

In furtherance of improving revenue generation and making Nigeria more investor friendly, the Nigerian President, on June 26 2025, signed into law four tax bills passed by the National Assembly.

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Pavestones Legal

The Nigerian Tax Reform Acts: Echoes And Outcomes For The Merger, Acquisition, And Private Equity Market

On 26 June 2025, President Bola Ahmed Tinubu signed into law the Nigeria Tax Act, 2025, Nigeria Tax Administration Act, 2025, National Revenue Service (Establishment) Act, 2025, and Joint Revenue Board (Establishment) Act, together the "Nigerian Tax Reform Acts".

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Duale Ovia & Alex-Adedipe

Nigeria's Changing Tax Landscape: The Tax Reform Bills Have Become Law

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Udo Udoma & Belo-Osagie

Understanding The Hotel Occupancy And Restaurant Consumption Tax Law Of Lagos State

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SimmonsCooper Partners

Warranty And Indemnity Insurance In Nigerian Mergers And Acquisitions – Navigating Complexity, Re-Allocating Risk, And Unlocking Value At Exit

Nigeria Insurance

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Udo Udoma & Belo-Osagie

Electronic Fiscal Systems In Nigeria - A Game Changer

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KPMG Nigeria

Senate Passes Proposed Tax Reform Bills

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Udo Udoma & Belo-Osagie

The Legality Or Otherwise Of Paying Taxes On Sales/consumption To Both The Federal And State Governments By Nigerian Companies' - Part A

Gresyndale Legal

Navigating Nigeria's Fiscal Challenges Through Tax Reform

KN

KPMG Nigeria

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

Gresyndale Legal

Taxation And Development In Nigeria: Bridging The Gap Between Policy And Implementation

Adeola Oyinlade & Co

A Legal Guide For The Provision Of Health Services In Nigeria Through Digital Channels

Nigeria Healthcare

UU

Udo Udoma & Belo-Osagie

Electronic Fiscal Systems In Nigeria - A Game Changer

KN

KPMG Nigeria

CBN Suspends Dividend And Bonus Payments And Investment In Foreign Subsidiaries By Nigerian Banks

Nigeria Finance

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Udo Udoma & Belo-Osagie

From Fragmentation To Reform: A Robust Analysis And Understanding Of The PIA 2021's Impact On Upstream Petroleum Operations In Nigeria (Part 1)

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Olisa Agbakoba Legal (OAL)

CBN Guidelines On Digital Lending In Nigeria: Legal Obligations For Fintechs And Lenders

Nigeria Technology

Danol Partners

Webinar: Evolving Global Investigations Landscape: Risk Management And Response Strategies For International Businesses In Africa

Worldwide Litigation

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Stren & Blan Partners

The Newly Approved Tax Reform Bill: A Voyage Into The Future Of Nigeria's Tax Allocation.

In 2024, the Nigeria government took a bold step to overhaul its tax system by proposing significant reforms aimed at increasing revenue generation, reducing economic inequalities, and improving compliance.

Gresyndale Legal

Taxation In Nigeria: A Review Of The Newly Approved VAT Formula

The Nigerian government introduced the Nigerian Tax Bill 2024 as a part of the ongoing tax reform in the country, with the aim of unifying the fiscal legislation governing taxation in the country for simplicity and transparency, ...

Gresyndale Legal

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.

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SimmonsCooper Partners

Tax Compliance Checklist For Businesses In Nigeria

Operating a business in Nigeria entails more than the delivery of quality goods or services; it also demands strict adherence to applicable tax laws and regulations.

Adeola Oyinlade & Co

Understanding Tax Compliance Requirements And The Tax Audit Process

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SimmonsCooper Partners

How To Obtain A Tax Identification Number (Tin) For A Business In Nigeria

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Firmus Advisory

Value Added Tax (VAT) Filing For Businesses In Nigeria

uA

Firmus Advisory

Regulatory Compliance For Manufacturing Businesses In Nigeria

Nigeria Commercial

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Firmus Advisory

Domestic Crude Oil Supply Obligation (Dcso) – Implications On Economic Development In Nigeria

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KPMG Nigeria

Safe Harbour Rules And The Nigerian Transfer Pricing Regulation – A Critical Examination

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Alliance Law Firm

Significant Tax Developments In Nigeria

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G ELIAS

Nigeria's Tax Reform: Understanding Its Impacts On Non-Resident Companies (NRCs)

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Forvis Mazars

Commentary On Key Provisions Of The FIRS' Information Circular On Nigeria's Withholding Tax Regulations, 2024

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Udo Udoma & Belo-Osagie

The Impact Of Inflation In Nigeria: A Closer Look At Proposed Tax Increases

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KPMG Nigeria

Significant Tax Developments In Nigeria

2024 has been a pivotal period for the Nigerian tax landscape, marked by significant legislative changes, and landmark court decisions. Three broad trends emerged from these developments.

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G ELIAS

Nigeria's Tax Reform: Understanding Its Impacts On Non-Resident Companies (NRCs)

The Nigerian tax landscape is undergoing significant transformation with the introduction of four new tax bills, namely Nigeria Tax Bill (NTB)...

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Forvis Mazars

Commentary On Key Provisions Of The FIRS' Information Circular On Nigeria's Withholding Tax Regulations, 2024

On February 24, 2025, the Federal Inland Revenue Service issued Information Circular No. 01/2025 to guide the implementation of the Deduction of Tax at Source (Withholding Tax) Regulations, 2024, which became effective from January 1, 2025.

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Udo Udoma & Belo-Osagie

The Impact Of Inflation In Nigeria: A Closer Look At Proposed Tax Increases

Milton Friedman, the renowned American economist, had posited that: "inflation is taxation without legislation".

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KPMG Nigeria

Nigeria's Tax Reform Bills: Key Proposed Changes To The Indirect Tax Framework And What They Mean For Tax Payers

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KPMG Nigeria

The Taxing Powers Of The Government On Value Added Tax (Vat) In Nigeria

It is a truism that no government can function properly without revenue. Revenue helps government meet its numerous responsibilities of improving the quality of life of the citizenry.

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Tope Adebayo LP

The Tax Reform Bill And Devolution Of Powers In Nigeria: A Path Towards Fiscal Federalism

The recently proposed Tax Reform Bill represents a significant turning moment for Nigeria, with implications that extend beyond revenue distribution to the foundational principles of federalism.

OA

Olisa Agbakoba Legal (OAL)

President Tinubu's Tax Reform Bill: Implications And Pathways For Progress

The introduction of President Bola Tinubu's Tax Reform Bill has sparked widespread debates across Nigeria.

OA

Olisa Agbakoba Legal (OAL)

Tax Regulations In Nigeria: Understanding The Impact Of Recent Reforms

There is a current shift in the tax administration system in Nigeria which is observed in the promulgation and reform of existing regulations in recent months.

PL

Pavestones Legal

Commentary On The VAT (Modification) Order, 2024

KN

KPMG Nigeria

Federal Government Of Nigeria Issues Value Added Tax (Modification) Order, 2024

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Stren & Blan Partners

Overview Of The Value Added Tax (VAT) Modification Order, 2024 And The Notice Of Tax Incentives For Deep Offshore Oil & Gas Production, 2024: Implications For Nigeria's Oil And Gas Industry

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Bloomfield Law

Unraveling Tax Implications In Mergers And Acquisitions

Nigeria Commercial

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The Trusted Advisors

The Legality Or Otherwise Of Paying Taxes On Sales/consumption To Both The Federal And State Governments By Nigerian Companies' - Part B

Gresyndale Legal

Value Added Tax And Digital Services In Nigeria

SP

SimmonsCooper Partners

BEPS 2.0 - Achieving Financial Sustainability In Africa Through Taxation

KN

KPMG Nigeria

Does The Multiplicity Of Taxation Laws Across Various Jurisdictions Of Local, State, And Federal Governments Result In Double Taxation Or Unfair Practise? (July 31, 2024)

Gresyndale Legal

President Tinubu Signs Executive Order Introducing Zero Tax On Imported Pharmaceutical Products: A New Dawn For Nigeria's Health Sector

Nigeria Healthcare

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Stren & Blan Partners

Taxes That Are Levied On Micro, Small, And Medium Enterprises

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Kalepron Attorneys

Business Formation & Corporate Compliance In Nigeria

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Resolution Law Firm

TEMPLARS Transcripts: Tax | May 2024

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Templars

The Regulatory Requirements For The Operation Of Restaurants In Nigeria

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Harlem Solicitors

Achieving Tax Yield Growth In A Turbulent Economy

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KPMG Nigeria

Single Director And Single Shareholder Companies In Nigeria

Nigeria Commercial

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PUNUKA Attorneys & Solicitors

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