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.

Banks As Collecting Agents For FIRS - Matters Arising

In an article titled, "Banks as Collecting Agents for FIRS – A Conundrum", I discussed issues arising from the Federal Inland Revenue Service (FIRS)'s recent tax substitution directives...

SM

Sobowale, Medidem & Bello

VAT Under The NTA 2025: What Digital Platforms And Fintechs Need To Know

Understanding VAT has become vital for digital businesses operating in Nigeria.

TA

Tope Adebayo LP

Existing Legal Framework For Repatriation Of Funds In Nigeria

Fund repatriation plays a vital role in shaping a country's investment climate and broader economic health. For many nations, especially those reliant on foreign direct investment...

Nigeria Government

Danol Partners

Nigeria's: New Transfer Pricing Guidelines: What Global Finance Teams Must Know In 2025

Effective January 1, 2025, the Federal Inland Revenue Service (FIRS) released its first-ever Guidelines on Advance Pricing Agreements ("APA Guidelines"), introducing a new compliance tool for eligible companies.

Danol Partners

The Nigeria Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

The Constitutionality Of The Joint Revenue Board: A Challenge To Nigeria's Fiscal Federalism

Nigeria Government

OA

Olisa Agbakoba Legal (OAL)

Nigeria's New IP And Intangibles Tax Rules — What Startups Need To Know (Tax And Tech Series 1)

TA

Tope Adebayo LP

Upstream Petroleum Taxation Under The Nigeria Tax Act – Key Imperatives

KN

KPMG Nigeria

The Nigerian Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

The Future Of Tax Compliance In The Upstream Sector: Navigating The Minimum Effective Tax Rate

KN

KPMG Nigeria

Significant Economic Presence In Nigeria

BH

Balogun Harold

FIRS Imposes 10% Withholding Tax On Interest On Short-term Securities

AP

Advocaat Law Practice

Tax Incentives For Venture Capital And Angel Investors In Nigeria.

BH

Balogun Harold

Permanent Establishment In Nigeria

BH

Balogun Harold

Marriage And Property In Nigeria: What Couples Need To Know About Their Rights

SP

SimmonsCooper Partners

A Review Of The Lagos State Tenancy And Recovery Of Premises Bill 2025

Nigeria Real Estate

TT

The Trusted Advisors

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

UU

Udo Udoma & Belo-Osagie

A New Regulatory Order For Virtual/Digital Assets In Nigeria: Understanding The Implications Of The Tax Reform Acts

Nigeria Technology

SA

S.P.A. Ajibade & Co.

Upstream Petroleum Taxation Under The Nigeria Tax Act – Key Imperatives

KN

KPMG Nigeria

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

Tax is not just a compulsory contribution to state revenue levied on people and businesses by the government but a policy instrument for prosperity and national development.

TA

Tunde & Adisa

Understanding The Taxation Of Income Of Employees Under The Tax Reform Acts

The recent tax reform laws have significantly reshaped how employees' income is taxed in Nigeria, introducing new bands and reliefs, and clarifying existing ones to promote economic fairness and tax compliance.

SA

S.P.A. Ajibade & Co.

The Deduction Of Tax At Source (Withholding) Regulations 2024

The Deduction of Tax at Source (WHT) Regulations 2024 represents a significant overhaul of the Nigerian tax landscape, introducing several changes that have far-reaching implications for businesses and individuals.

NO

Niji Oni & Co.

New Tax Laws And Implications For The Private Healthcare Providers

Healthcare Federation of Nigeria (HFN), in partnership with Health Ethics & Law Consulting and Deloitte, is pleased to invite you to a special webinar themed...

Nigeria Healthcare

HE

Health Ethics and Law Consulting

What The New Tax Reform Acts Mean For Business (Names) Owners In Nigeria

Compos Mentis Legal Practitioners

Tax Compliance Essentials For Fintech Startups | AO Insider Series (Ep. 15) (Video)

Nigeria Technology

AO

Aluko & Oyebode

TEMPLARS Transcripts: Tax Digest

T

Templars

Communique On Nigeria's Landmark Tax Reforms 2025: Legal, Business And Investment Implications'

AP

Advocaat Law Practice

Plateau State Internal Revenue Service V. Jos Electricity Distribution Plc: Do The Tax Appeal Tribunal And The Federal High Court Have Jurisdiction Over Tax Disputes Relating To The Revenue Of A State Government?

IS

Ikeyi Shittu & Co.

Individual Tax Residency And Implications Under The Tax Reform Acts

SA

S.P.A. Ajibade & Co.

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

GS

Goldsmiths Solicitors

Implementing The Global Minimum Tax: Challenges And Prospects For Africa

WT

WTS Blackwoodstone

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

SA

S.P.A. Ajibade & Co.

A Step Forward, Two Steps Unclear: The Legal Vacuum Around Temporary Cessation Of Business

KN

KPMG Nigeria

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

Implementing The Global Minimum Tax: Challenges And Prospects For Africa

Global minimum tax also known as Global Anti-Base Erosion Model, provides for a coordinated and comprehensive system of minimum taxation, aimed at ensuring that large multinational enterprise groups pay a minimum level of tax ...

WT

WTS Blackwoodstone

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

A few weeks ago, we published an article demystifying the changes in the tax dispute resolution processes occasioned by the tax reform Acts which will come into effect from the first day of 2026.

SA

S.P.A. Ajibade & Co.

A Step Forward, Two Steps Unclear: The Legal Vacuum Around Temporary Cessation Of Business

Business cessation, whether temporary or permanent, represents a critical point in a company's life cycle, often carrying significant legal and tax consequences

KN

KPMG Nigeria

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

TA

Tunde & Adisa

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.

TA

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.

KN

KPMG Nigeria

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

Nigeria Government

TA

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

KN

KPMG Nigeria

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

KN

KPMG Nigeria

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

KN

KPMG Nigeria

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

KN

KPMG Nigeria

Navigating The Tax Landscape For Itinerant Workers In Nigeria

KN

KPMG Nigeria

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

KN

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?

PA

PUNUKA Attorneys & Solicitors

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

UU

Udo Udoma & Belo-Osagie

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

Nigeria Government

TT

The Trusted Advisors

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

PA

PUNUKA Attorneys & Solicitors

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

Nigeria Technology

KN

KPMG Nigeria

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

KN

KPMG Nigeria

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Latest Videos

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Tax Compliance Essentials For Fintech Startups | AO Insider Series (Ep. 15) (Video)

AO

Aluko & Oyebode

Nigeria Commences Automatic Exchange Of Taxpayer Information

PW

PwC Nigeria

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

DN

Deloitte Nigeria

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