Nigeria: Tax Authorities

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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.

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

Value Added Tax (VAT) is a consumption tax levied on goods and services in Nigeria.

Gresyndale Legal

How The Nigerian Tax Reform Saves You More Money

This article analyses the key provisions of the Nigeria Tax Act 2025 (the NTA or the new Act) relating to levies, tax incentives, and repeal/savings provisions.

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Tope Adebayo LP

Taxation Of The Informal Sector And Impact Of Presumptive Taxation

When you visit a busy market, street vendors often conduct their sales exclusively in cash, without issuing receipts or maintaining formal sales records.

Gresyndale Legal

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

Prior to the issuance of the Executive Orders on cost efficiency and project execution timeline, on the average, there was an additional 40% cost premium on petroleum exploration in Nigeria compared to peer countries.

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KPMG Nigeria

June 2025 Policy Trail Reshaping Governance, Infrastructure & Tax In Nigeria's Reform Era

Nigeria Government

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Tunde & Adisa

Series On Tax Reform Acts 2025 Part 2: Key Tax Incentives Under The Nigeria Tax Act

UU

Udo Udoma & Belo-Osagie

Personal Income Tax (PIT) Reimagined: Examining The Future Of Personal Income Taxation In Nigeria

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KPMG Nigeria

Nigerian Tax Reforms And The Future Of Free Trade Zones In Nigeria: A Significant Policy Shift.

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KPMG Nigeria

Best Of Judgement Assessment vs. Presumptive Taxation: A Comparative Lens On Nigeria's Evolving Personal Income Tax Regime

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KPMG Nigeria

Transfer Pricing In An Inflationary Economy: Lessons For Nigerian Businesses By Victoria Taiwo And Omojo Adefila

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KPMG Nigeria

Navigating The Tax Landscape For Itinerant Workers In Nigeria

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KPMG Nigeria

Accessing Treaty Benefits In Nigeria: A Call For Clarity And Reform

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KPMG Nigeria

Tax Compliance For Businesses In Free Trade Zones (FTZs) In Nigeria

uA

Firmus Advisory

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

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PUNUKA Attorneys & Solicitors

Setting Up A Company In Nigeria As A Foreigner – A Brief Guide

Nigeria Commercial

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Resolution Law Firm

Legal Considerations Surrounding DNA Testing In Paternity Disputes In Nigeria

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The Trusted Advisors

Emerging Legal Issues In International Trade | AELEX ITPG Webinar 2024 (Video)

Nigeria International

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AELEX

Copyright And The Public Domain In Nigeria: Legal Framework And Challenges

Osuntuyi & Tokan-Lawal Law

Litigating Medical Negligence In Nigeria

Nigeria Litigation

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The Trusted Advisors

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

If you read our publication of 1st July 2025, we mentioned that the tax reform bills had become law following receipt of presidential assent on 26th June, 2025.

UU

Udo Udoma & Belo-Osagie

Expanding A Startup Into Nigeria: Key Legal And Regulatory Considerations For Foreign Investors

The Nigerian startup ecosystem is brimming with opportunity.

Nigeria Government

TT

The Trusted Advisors

Tax Tuesday: Controlled Foreign Company (CFC) Rules & Minimum Effective Tax Rate

One notable highlight under the New Tax Act is the introduction of Controlled Foreign Company (CFC) rules, which are designed to prevent Nigerian companies...

PA

PUNUKA Attorneys & Solicitors

Implementation Of Crypto Asset Reporting Framework (CARF) In Nigeria - The Journey To Tax Compliance On Digital Assets

Technological advancements, particularly the rise of the internet, has transformed how we work, learn, interact financially and store wealth. In emerging markets like Nigeria...

Nigeria Technology

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KPMG Nigeria

Reimagining Nigeria's Upstream Sector: A Strategic Leap Toward Cost Efficiency

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KPMG Nigeria

The Nigeria Tax Act And Non-Resident Companies

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KPMG Nigeria

Tax Reform 2025: How The Current Tax Administration Reshapes Compliance, Enforcement, And Business Strategy

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Tope Adebayo LP

Frequently Asked Questions On Nigeria's New Tax Regime: Key Provisions And Innovations Under The 2025 Tax Reform Acts

TA

Tope Adebayo LP

NUPRC'S Fees And Rents Regulations, 2025

Nigeria Commercial

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Tope Adebayo LP

Regulatory Update: 2025 Guidelines For Insurtech Operations In Nigeria – Navigating Compliance

Nigeria Insurance

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Pavestones Legal

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

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Alliance Law Firm

The Nigeria Revenue Service (Establishment) Act, 2025

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KPMG Nigeria

Updates To The Nigeria Tax Act (NTA), 2025

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KPMG Nigeria

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

Adeola Oyinlade & Co

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.

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Alliance Law Firm

The Nigeria Revenue Service (Establishment) Act, 2025

The Nigeria Revenue Service (Establishment) Act, 2025 (the Act) has rebranded the Federal Inland Revenue Service (FIRS) as the Nigeria Revenue Service (NRS or the Service) as a centralised body for tax administration in Nigeria.

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KPMG Nigeria

Updates To The Nigeria Tax Act (NTA), 2025

Following our initial newsletter on the Nigeria Tax Act, we note that some provisions in the harmonised version used to prepare the newsletter are different from the gazette which has now become publicly available.

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KPMG Nigeria

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

On 26 June 2025, the Federal Government of Nigeria enacted a landmark tax reform package comprising four key statutes: the Nigeria Tax Act, 2025...

Adeola Oyinlade & Co

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

KN

KPMG Nigeria

Nigeria Tax Reform Bill – Nigeria's Further Response To Global Deal And Potential Implications On Nigeria Transfer Pricing Landscape

The recent developments in the international taxation have significantly impacted Nigeria's Transfer Pricing (TP) landscape.

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KPMG Nigeria

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 Distraint Under The Nigerian Tax Administration Act 2025: Distraint Without Restraint?

Tax authorities rely on various tools to enforce compliance and recover unpaid taxes.

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SimmonsCooper Partners

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

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

UU

Udo Udoma & Belo-Osagie

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

SP

SimmonsCooper Partners

The Nigeria Tax Administration Act (NTAA), 2025

KN

KPMG Nigeria

The Nigeria Tax Act (NTA), 2025

KN

KPMG Nigeria

New Capital Gains Tax Rules: Impact On Private Funds

BH

Balogun Harold

Trump's 3.5% Tax On Remittances – Some Product Considerations

BH

Balogun Harold

Personal Income Tax In Nigeria - What Individuals Need To Know

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Resolution Law Firm

Tax Update: FIRS' Country-by-Country Reporting Regulations Declared Void By The Federal High Court

UU

Udo Udoma & Belo-Osagie

Doing Business In: Nigeria – Country Comparative Guide

Nigeria Commercial

UU

Udo Udoma & Belo-Osagie

Electronic Fiscal Systems In Nigeria - A Game Changer

KN

KPMG Nigeria

Senate Passes Proposed Tax Reform Bills

UU

Udo Udoma & Belo-Osagie

Navigating Nigeria's Fiscal Challenges Through Tax Reform

KN

KPMG Nigeria

The Case For A Defined Gift Taxation Regime In Nigeria

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KPMG Nigeria

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Latest Videos

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Nigeria Commences Automatic Exchange Of Taxpayer Information

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PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

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Deloitte Nigeria

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