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.

Artificial Intelligence And Taxation In Nigeria

Artificial Intelligence (AI) is no longer a futuristic concept—it is actively reshaping how business is done across multiple sectors, from fintech and healthcare to logistics and legal services. In Nigeria, both local startups and international companies are adopting AI technologies to improve operations, cut costs, and create new markets.

SP

SimmonsCooper Partners

Cost Price Ratio And The Reasonability Test For Expenses Of Upstream Companies

It has been three years since the Petroleum Industry Act ("PIA" or the "Act") was signed into law, and the implementation of the Act has come into full swing.

KN

KPMG Nigeria

Tax Compliance Checklist For Businesses In Nigeria

Operating a business in Nigeria entails more than the delivery of quality goods or services; it also demands strict adherence to applicable tax laws and regulations.

Adeola Oyinlade & Co

Taxpayers' Right To Fair Hearing Vs Tax Administrator's Distraining Power

The principle of fair hearing is a fundamental aspect of legal justice, essential in both judicial and quasi-judicial settings.

SP

SimmonsCooper Partners

Understanding Tax Compliance Requirements And The Tax Audit Process

SP

SimmonsCooper Partners

How To Obtain A Tax Identification Number (Tin) For A Business In Nigeria

uA

Firmus Advisory

Value Added Tax (VAT) Filing For Businesses In Nigeria

uA

Firmus Advisory

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

KN

KPMG Nigeria

The Nigeria Tax Bill – Revisiting The New Rent Relief Allowance

BH

Balogun Harold

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

Gresyndale Legal

Navigating FIRS's New APA Guidelines: Key Considerations For Taxpayers And The FIRS

KN

KPMG Nigeria

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

UU

Udo Udoma & Belo-Osagie

Tax Reform Updates Nigeria Plans To Introduce CFC Rules

UU

Udo Udoma & Belo-Osagie

KPMG West Africa Tax Journal

KN

KPMG Nigeria

A Review Of The Investment And Securities Act 2025

Nigeria Commercial

OA

Olisa Agbakoba Legal (OAL)

Investment And Securities Act 2025 – The New Era Of Securities Exchanges

Nigeria Finance

PL

Pavestones Legal

Failure To Accompany A Motion For Joinder With Necessary Supporting Documentation: Fatal Or Pardonable?

Nigeria Litigation

SA

S.P.A. Ajibade & Co.

International Human Rights Day 2024 – Our Rights, Our Future, Right Now: How We Show Up (Video)

Nigeria Government

Adeola Oyinlade & Co

Compliance Imperatives: What Financial Institutions Should Know About The Nigerian Financial Unit Suspicious Transaction Reporting Guidelines

Nigeria Government

FS

Famsville Solicitors

Tax Treaties

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

A non resident company is a company registered or incorporated under the laws of another country.

Gresyndale Legal

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

Following the coming into effect of the Deduction of Tax at Source (Withholding) Regulations 2024 (the "Withholding Tax Regulations") on 1st January, 2025, there have been questions about the continued relevance.

UU

Udo Udoma & Belo-Osagie

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

Advance Pricing Agreements (APAs) are currently being discussed by most transfer pricing practitioners in Nigeria.

KN

KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

KN

KPMG Nigeria

An Overview Of The Taxation Of Non-Resident Companies In Nigeria

Adeola Oyinlade & Co

The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria

TA

Tope Adebayo LP

FHC Rules That Ancillary Income Earned By International Shipping Companies Does Not Constitute...

KN

KPMG Nigeria

TAT Rules That The Administrative Penalties Stipulated In The Country-By-Country Regulations, 2018 Are Illegal And Ultra Vires The Powers Of The FIRS

KN

KPMG Nigeria

Transfer Pricing Audits And The Implementation Of The Mutual Agreement Procedures In Nigeria

KN

KPMG Nigeria

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Income Tax

Artificial Intelligence And Taxation In Nigeria

Artificial Intelligence (AI) is no longer a futuristic concept—it is actively reshaping how business is done across multiple sectors, from fintech and healthcare to logistics and legal services. In Nigeria, both local startups and international companies are adopting AI technologies to improve operations, cut costs, and create new markets.

SP

SimmonsCooper Partners

Cost Price Ratio And The Reasonability Test For Expenses Of Upstream Companies

It has been three years since the Petroleum Industry Act ("PIA" or the "Act") was signed into law, and the implementation of the Act has come into full swing.

KN

KPMG Nigeria

Tax Compliance Checklist For Businesses In Nigeria

Operating a business in Nigeria entails more than the delivery of quality goods or services; it also demands strict adherence to applicable tax laws and regulations.

Adeola Oyinlade & Co

Understanding Tax Compliance Requirements And The Tax Audit Process

SP

SimmonsCooper Partners

How To Obtain A Tax Identification Number (Tin) For A Business In Nigeria

uA

Firmus Advisory

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

KN

KPMG Nigeria

Regulatory Compliance For Manufacturing Businesses In Nigeria

Nigeria Commercial

uA

Firmus Advisory

The Nigeria Tax Bill – Revisiting The New Rent Relief Allowance

BH

Balogun Harold

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

Gresyndale Legal

See more

Transfer Pricing

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

Conducting business in Nigeria may present a range of complexities, particularly for companies engaged in cross-border transactions.

KN

KPMG Nigeria

Navigating FIRS's New APA Guidelines: Key Considerations For Taxpayers And The FIRS

On November 27, 2024, the Federal Inland Revenue Service (‘the FIRS or the Service") issued the Advance Pricing Agreement (APA) Guidelines (the Guidelines) through Information Circular No. 2024/006, with an effective date of 1 January 2025.

KN

KPMG Nigeria

Tax Reform Updates Nigeria Plans To Introduce CFC Rules

The four bills, which form the backbone of Nigeria's ongoing tax reform efforts, have been passed by the House of Representatives and are awaiting passage by the Senate.

UU

Udo Udoma & Belo-Osagie

Safe Harbour Rules And The Nigerian Transfer Pricing Regulation – A Critical Examination

A

Alliance Law Firm

Regulation 7(5) On Intangibles And The Arm's Length Principle In Nigeria

KN

KPMG Nigeria

Tax Reforms: Guidelines On Advance Pricing Agreements In Nigeria

PL

Pavestones Legal

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

KN

KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

KN

KPMG Nigeria

Nigeria's Guidelines For Advance Pricing Agreements: A Giant Step In The Right Direction?

KN

KPMG Nigeria

See more

Corporate Tax

Understanding Tax Compliance Requirements And The Tax Audit Process

Tax compliance is about complying with the tax laws and regulations outlined by government entities, ensuring timely and accurate reporting and payment of taxes.

SP

SimmonsCooper Partners

Regulatory Compliance For Manufacturing Businesses In Nigeria

If you are starting a manufacturing business in Nigeria, there are a lot of compliances you need to carry out before commencing the business.

Nigeria Commercial

uA

Firmus Advisory

Significant Tax Developments In Nigeria

2024 has been a pivotal period for the Nigerian tax landscape, marked by significant legislative changes, and landmark court decisions. Three broad trends emerged from these developments.

GE

G ELIAS

President Tinubu's Tax Reform Bill: Implications And Pathways For Progress

OA

Olisa Agbakoba Legal (OAL)

BEPS 2.0 - Achieving Financial Sustainability In Africa Through Taxation

KN

KPMG Nigeria

The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria

TA

Tope Adebayo LP

Achieving Tax Yield Growth In A Turbulent Economy

KN

KPMG Nigeria

Harmonizing CAMA And Corporate Tax Laws: Navigating Legal Frameworks For Foreign Companies In Nigeria

Nigeria Commercial

KN

KPMG Nigeria

Redefining The Tax Status Of Limited Liability Partnerships In Nigeria

SP

SimmonsCooper Partners

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Latest Videos

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Nigeria Commences Automatic Exchange Of Taxpayer Information

PN

PwC Nigeria

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

DN

Deloitte Nigeria

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