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.

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 ...

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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

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KPMG Nigeria

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

In our previous publications, we reviewed the provisions of the Tax Reforms Act, 2025, and did a deep analysis of the 4 tax laws introduced by virtue of these reforms.

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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

(Policy Analysis Of The 2025 Tax Reform Acts) Pt.3- The Nigeria Revenue Service (Establishment) Act 2025, And The Joint Revenue Board (Establishment) Act, 2025

TA

Tunde & Adisa

Taxation Of Non-Resident Petroleum Shipping Companies In Nigeria

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Babajide Koku & Co.

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

UU

Udo Udoma & Belo-Osagie

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

Gresyndale Legal

How The Nigerian Tax Reform Saves You More Money

TA

Tope Adebayo LP

Taxation Of The Informal Sector And Impact Of Presumptive Taxation

Gresyndale Legal

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

KN

KPMG Nigeria

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

Nigeria Government

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

Procedure For Setting Up A Trust In Nigeria

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Resolution Law Firm

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

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KPMG Nigeria

Resolving Erroneous Electronic Transfers Without Court Orders: Examining The Central Bank Of Nigeria Regulation On Instant (Inter-Bank) Electronic Funds Transfer Services

Nigeria Finance

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G ELIAS

Legal Implications Of Ransomware In Nigeria: Legal Risks, Regulatory Duties And Cybersecurity Compliance

Nigeria Technology

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Olisa Agbakoba Legal (OAL)

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

On 9th September 2025, the Federal Government of Nigeria published the official gazetted versions of the Nigeria Tax Act, 2025 (the "NTA"), the Nigeria Tax Administration Act, 2025...

UU

Udo Udoma & Belo-Osagie

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

The Nigeria Tax Act (NTA) 2025 and the Nigerian Tax Administration Act (NTAA) 2025 establish a new framework for the administration of personal income tax (PIT), forming part of a broader tax reform initiative launched in 2024 by the Federal Government of Nigeria.

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KPMG Nigeria

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

Nigeria's ongoing tax reform efforts reflect a broader ambition to modernize its fiscal framework, enhance revenue generation, and establish a more structured as well as a transparent tax environment.

KN

KPMG Nigeria

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

Across the globe, taxation remains a fundamental instrument for governments to generate revenue, fulfill their obligations, and provide essential services to citizens.

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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

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Firmus Advisory

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

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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

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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

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KPMG Nigeria

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

KN

KPMG Nigeria

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

The petroleum sector remains the mainstay of the Nigeria economy, contributing significantly foreign exchange earnings, our GDP and revenue

KN

KPMG Nigeria

The Nigeria Tax Act And Non-Resident Companies

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KPMG Nigeria

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

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

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KPMG Nigeria

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

PA

PUNUKA Attorneys & Solicitors

Introduction Of National E-Invoicing Regime For Large Taxpayers

KN

KPMG Nigeria

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

KN

KPMG Nigeria

Transfer Pricing And Arm's Length Principle In International Taxation: The Nigerian Perspective

SP

SimmonsCooper Partners

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

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

SP

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

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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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