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.

The Effect Of The Amendment Of The NEPZ Act And The OGEFZ Act By The Nigeria Tax Act 2025

Export processing zones were introduced in Nigeria as part of a broader industralisation strategy to drive economic growth through the promotion of non-oil export business by way of provision...

IS

Ikeyi Shittu & Co.

All You Need To Know About Nigeria's Newly Signed Tax Reform Acts

On 26th June 2025, the President of the Federal Republic of Nigeria signed four landmark tax reform bills into law, marking a significant shift in the nation's tax landscape.

GS

Goldsmiths Solicitors

E-Invoicing In Nigeria – A Practical Guide For Your Business

The Federal Inland Revenue Service (FIRS) is changing how businesses issue invoices and report Value Added Tax (VAT).

SB

Stren & Blan Partners

The Nigerian Tax Reform Acts: Implications For Non-Residents Persons – Individuals & Companies

Without doubt, the promulgation of the Nigerian Tax Reform Acts portends significant impact for non-resident persons (i.e., individuals and business which do not have their tax residency in Nigeria).

WT

WTS Blackwoodstone

Nigerian Tax Issues Highlights Of Changes Under The Tax Reform Acts: Taxation Of Professional Services

SA

S.P.A. Ajibade & Co.

Know Your Taxes: The Tax Reforms And Your Statutory Filing Obligations - A Simplified Guide

TA

Tunde & Adisa

Policy Analysis Of The 2025 Tax Reform Acts Pt.2 - The Nigeria Tax Administration Act 2025

TA

Tunde & Adisa

Beyond The News: A Deep Dive Into The Nigeria Tax Laws (Policy Analysis Of The 2025 Tax Reform Acts Part 1)

TA

Tunde & Adisa

An Overview Of Vat Taxing In Nigeria: A Review Of Landmark Decisions On Double Taxtion

Gresyndale Legal

Cost Deductibility Rules For Upstream Petroleum Companies Under The NTA: Distinction Without A Difference?

KN

KPMG Nigeria

Navigating The Tax Landscape For Itinerant Workers In Nigeria

KN

KPMG Nigeria

Tax Tuesday: How Does The New Tax Act Affect SMEs?

PA

PUNUKA Attorneys & Solicitors

Series On The Tax Reform Acts 2025: What Is New And What You Should Know

UU

Udo Udoma & Belo-Osagie

Navigating Joint Ventures In Nigeria: Legal Insights For Foreign Investors

Nigeria Government

Adeola Oyinlade & Co

Regulatory Update: Key Legal And Compliance Changes In The Cbn Guidelines For The Operations Of Agent Banking In Nigeria

Nigeria Finance

PL

Pavestones Legal

EFCC And Tax Enforcement: What Nigerian Companies Need To Know About Tax Investigations By The EFCC

UU

Udo Udoma & Belo-Osagie

Procedure For Setting Up A Trust In Nigeria

R

Resolution Law Firm

The Operationality Of The Nigeria Data Protection Act (NDPA) General Application And Implementation Directive (GAID), 2025

Nigeria Privacy

LL

Lexworth Legal Partners

How To Obtain An E-Visa To Nigeria – New Guidelines Effective 2025

Nigeria Immigration

uA

Firmus Advisory

A Comprehensive Guide To Doing Business In Kenya: Focus On The Technology Sector – Part 3

The relationship between tech and politics is uneasy. Regulatory uncertainty particularly in data protection, digital taxation, and internet freedoms creates a volatile environment for both startups and established firms

Nigeria Government

Gresyndale Legal

A 2025 Playbook For Private Capital In Nigeria: Charting Change

As African private capital markets emerge from a period of volatility, the first half of 2025 has signalled a phase of stabilisation and renewed investor focus.

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

Following the perceived need to enhance the process of tax administration, increase compliance, optimise revenue generation, and ensure fairness and equity in Nigeria, President Bola Ahmed Tinubu signed four bills on taxation, fiscal and revenue reforms into law on 26th June 2025.

A

Alliance Law Firm

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

In June 26, 2025, Nigeria's Presidency signed into law four significant Tax Reform Bills, including a new Tax Act, aimed at overhauling Nigeria's tax landscape.

PA

PUNUKA Attorneys & Solicitors

The New Era Of Taxation In Nigeria: What Businesses And Individuals Should Know About The 2025 Tax Reform Acts

Adeola Oyinlade & Co

The Nigeria Tax Act 2025: Impact Of Key Provisions On Individuals, Businesses, And The Economy

KN

KPMG Nigeria

Tax Reform In Nigeria: Key Changes Under New Tax Acts

TT

The Trusted Advisors

Nigeria's Historic Tax Reform: A Game-Changer With Missing Pieces

OA

Olisa Agbakoba Legal (OAL)

The Nigerian Tax Reform Acts, 2025: An In-Depth Guide For Businesses, Investors, And Taxpayers

PA

PUNUKA Attorneys & Solicitors

Nigeria Tax Reforms – Review Of Value Added Tax Legal Framework: Raising The Bar, Expanding The Leakages

KN

KPMG Nigeria

Tax Controversy 2025: Trends And Developments

UU

Udo Udoma & Belo-Osagie

Tax Controversy 2025: Law And Practice

UU

Udo Udoma & Belo-Osagie

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

PL

Pavestones Legal

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

DO

Duale Ovia & Alex-Adedipe

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.

UU

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)...

UU

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.

PL

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".

DO

Duale Ovia & Alex-Adedipe

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

UU

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

This write-up is premised on the demand made for payment of VAT by the Federal Government which is currently charged on goods and services (except those exempted) purchased...

Gresyndale Legal

Navigating Nigeria's Fiscal Challenges Through Tax Reform

Over the years, Nigeria has faced persistent revenue shortfalls, rising debt obligations, and soaring inflation (which peaked at over 32% in 2024).

KN

KPMG Nigeria

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

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

Taxation as a crucial fiscal policy measure is a factual tool for social economic development, which has been adopted by various countries around the world to improve their economic goals.

Adeola Oyinlade & Co

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

Nigeria Healthcare

UU

Udo Udoma & Belo-Osagie

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

Gresyndale Legal

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

Gresyndale Legal

Artificial Intelligence And Taxation In Nigeria

SP

SimmonsCooper Partners

Tax Compliance Checklist For Businesses In Nigeria

Adeola Oyinlade & Co

Understanding Tax Compliance Requirements And The Tax Audit Process

SP

SimmonsCooper Partners

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

uA

Firmus Advisory

Value Added Tax (VAT) Filing For Businesses In Nigeria

uA

Firmus Advisory

Regulatory Compliance For Manufacturing Businesses In Nigeria

Nigeria Commercial

uA

Firmus Advisory

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

KN

KPMG Nigeria

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

A

Alliance Law Firm

Significant Tax Developments In Nigeria

GE

G ELIAS

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

M

Forvis Mazars

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

UU

Udo Udoma & Belo-Osagie

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

KN

KPMG Nigeria

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