Nigeria: Tax Authorities

Subscribe

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.

CGT Implications For Tech Company Exits: Founders & Buyers

If you are building or investing in a Nigerian tech company and thinking about an eventual exit, the Nigeria Tax Act 2025 (NTA 2025) has materially changed how much of that exit value you actually keep.

TA

Tope Adebayo LP

TAT Affirms Its Authority To Grant Interim And Interlocutory Reliefs In Tax Disputes

The Companies, both related entities, were assessed to stamp duties by the FIRS.

KN

KPMG Nigeria

Nigeria's New Tax Regime: A Taxpayer's Guide To Compliance, Offences, Penalties, Enforcement, And Dispute Resolution

The recent tax legislation reforms in Nigeria have brought four new tax statutes into existence. The new laws were distilled from a harmonization of all tax laws previously in force in the country.

BI

Banwo & Ighodalo

Stamp Duty Exposure Rises As Tribunal Rules On Share Purchase Agreements In Nigeria

On 28 November 2025, the Tax Appeal Tribunal in Oando Oil Limited v. Federal Inland Revenue Service (FIRS) ruled that Share Purchase Agreements are subject to stamp duty in Nigeria...

T

Templars

Banks As Collecting Agents For FIRS - Matters Arising

SM

Sobowale, Medidem & Bello

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

TA

Tope Adebayo LP

Existing Legal Framework For Repatriation Of Funds In Nigeria

Nigeria Government

Danol Partners

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

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

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

SP

SimmonsCooper Partners

Tax Reform In Nigeria: Key Changes Under New Tax Acts

TT

The Trusted Advisors

Key Highlights Of The Nigerian Insurance Industry Reform Act 2025

Nigeria Insurance

SK

Streamsowers & Kohn

The Nigeria Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

The Life Sentence Of Nnamdi Kanu: Legal And Human Rights Perspectives

Nigeria Government

Compos Mentis Legal Practitioners

Significant Economic Presence In Nigeria

The Nigeria Tax Act 2025 has re-affirmed the legal definition of significant economic presence as a basis for taxation of non-resident persons doing business in Nigeria.

BH

Balogun Harold

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

The Federal Inland Revenue Service (FIRS) directed banks, stockbrokers and other financial institutions to deduct 10% withholding tax on interest earned on investment from short-term securities.

AP

Advocaat Law Practice

Tax Incentives For Venture Capital And Angel Investors In Nigeria.

Other than fund domicile, perhaps the most important consideration when setting up a venture capital fund in Nigeria is tax planning and tax leakage avoidance. For angel investors, venture capital funds, private equity...

BH

Balogun Harold

Permanent Establishment In Nigeria

The Nigeria Tax Act 2025 has clarified and expanded the legal definition of permanent establishment and the rules regarding the attribution of income and profits to a permanent establishment.

BH

Balogun Harold

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

TA

Tunde & Adisa

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

SA

S.P.A. Ajibade & Co.

The Deduction Of Tax At Source (Withholding) Regulations 2024

NO

Niji Oni & Co.

New Tax Laws And Implications For The Private Healthcare Providers

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.

TEMPLARS Transcripts: Tax Digest

Federal Inland Revenue Service Issues Public Notice on Withholding Tax on Interest on Short Term Securities

T

Templars

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

On 9th October 2025, the Corporate and Commercial Group ("CCG") team of Advocaat Law Practice hosted a critical webinar titled ‘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?

The question of the exercise of jurisdiction by the Tax Appeal Tribunal ("TAT") and the Federal High Court("FHC") over disputes relating to the revenue of a state government, especially personal income tax, has elicited conflicting judicial decisions.

IS

Ikeyi Shittu & Co.

Individual Tax Residency And Implications Under The Tax Reform Acts

The fact that the new tax reform laws are predicted to improve Nigeria's tax competitiveness indicates that there is a real need for an evaluation of the subject of tax residency.

SA

S.P.A. Ajibade & Co.

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

GS

Goldsmiths Solicitors

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

In our previous publication, we commenced a 4-part policy analysis of the 2025 Tax Reforms Act and took a deep dive into the objectives and core provisions of the Nigeria Tax Act (NTA).

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

In our last two publications on our tax policy series, we took a deep dive into the review of the provisions and core objectives of the 2025 Tax Reforms Act, specifically the Nigeria Tax Act (NTA) and the Nigeria Tax Administration Act (NTAA).

TA

Tunde & Adisa

Taxation Of Non-Resident Petroleum Shipping Companies In Nigeria

There is both apprehension and a degree of frustration in the maritime industry caused by notices issued by the Federal Inland Revenue Service (FIRS) on behalf of the Federal Government of Nigeria to Non-Resident (Petroleum) Shipping Companies carrying on business in Nigeria for the payment of back dated freight taxes.

BK

Babajide Koku & Co.

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

In an effort to increase revenue, especially from non-oil sectors, the Federal Government of Nigeria has recently implemented a series of fiscal reforms.

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

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

See more

Latest Videos

See more

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

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More