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.
Article
Where Is Our Money? Nigeria’s Federation Account Crisis And The Case For Reform
Nigeria's Federation Account, the constitutional repository for all federal revenues, is hemorrhaging up to ₦20 trillion annually through systemic leakages and unauthorized deductions. With nearly 40% of gross revenues consumed before distribution to government tiers, the country faces a paradox of substantial revenue generation alongside crushing debt, raising urgent questions about constitutional compliance, institutional accountability, and the structural reforms needed to restore fiscal integrity.
Nigeria Government
OA
Olisa Agbakoba Legal (OAL)
Article
Nigeria’s Oil & Gas Tax Revolution: How The Nigeria Tax Act, 2025 Introduces Key Policy Shifts To The Petroleum Industry Act Fiscal Framework
Nigeria's Oil & Gas Tax Revolution examines the transformative fiscal changes introduced by the Nigeria Tax Act, 2025, and their impact on the existing Petroleum Industry Act framework. The analysis explores how these new tax provisions reshape the regulatory landscape for oil and gas operations in Nigeria, affecting both domestic and international stakeholders in the energy sector.
Nigeria Tax
AP
Advocaat Law Practice
Article
Dear Creatives: What The Nigeria Tax Reform Acts Mean For Your Business
You may have heard about the new tax reform Acts passed by the National Assembly and signed into law by His Excellency, President Bola Ahmed Tinubu GCFR, in June 2025. These reforms come in four key pieces of legislation: the Nigeria Tax Act, the Nigeria Tax Administration Act, the Joint Revenue Board of Nigeria (Establishment) Act, and the Nigeria Revenue Service (Establishment) Act. Taken together, these pieces of legislation represent the most significant overhaul of Nigeria's tax framework in decades
Nigeria Tax
KN
KPMG Nigeria
Article
Navigating Transfer Pricing For Startups And Tech Companies: A Nigerian Perspective By Victoria Taiwo And Omojo Adefila
Nigeria’s startup ecosystem has established itself as one of the most dynamic in Africa. Despite global headwinds in venture capital markets, funding into African technology companies remained significant in 2024, with Partech reporting that US$3.2 billion was invested across the continent, much of it concentrated in Lagos, a city that now ranks among the leading global hubs for technology talent and entrepreneurial activity.
Nigeria Tax
KN
KPMG Nigeria
Article
Management Fees In Nigeria: Is It At Arm’s Length Or An Automatic Red Flag?
Management fees are a common feature of intra-group arrangements within multinational enterprises (MNEs), reflecting charges for services provided by a parent company or related entity to its subsidiaries. These services are typically designed to promote operational efficiency, ensure consistency in group-wide policies, and allow group entities to benefit from centralized expertise.
Nigeria Tax
KN
KPMG Nigeria
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