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When buying a property in Lagos or perhaps anywhere else in Nigeria, it is statutory for the buyer of the property to register the property with the authorities.

The Land Use Act (formerly called the Land Use Decree) Chapter 202 of the Laws of the Federation of Nigeria 1990, is:

The Nigerian Government's relentless drive to boost non-oil revenue is clearly evident with intensified audits, increase in treaty networks, promulgation of new Transfer Pricing Regulations and the launch of tax amnesty schemes.

The corporate business environment is regulated by certain requirements to be met for the effective operation of its business in Nigeria.

The enactment of Finance Act, 2021 reinforces the Federal Government's commitment to periodic review of the extant tax laws and progressive changes to Nigeria's fiscal frameworks to align them...

Steven D. Levitt defines an incentive as "a bullet, a key: an often tiny object with astonishing power to change a situation".

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

The President of Nigeria recently signed the Petroleum Industry Act ("PIA") into law, putting an end to several years of uncertainties and promises to reform and modernise the regulatory framework...

The Act provides that the amendments therein come into force on "1 May 2023 or such other date that shall be indicated by the National Assembly by law, or the President by assent or order".

On 19 October 2022, the President of the Federal Republic of Nigeria gave his assent to the Nigeria Startup Bill 2021 (the Bill), effectively signing it into law as the Nigeria Startup Act 2022 (the Act).

The Federal Inland Revenue Service (FIRS), in exercise of powers conferred on it by Section 61 of the Federal Inland Revenue Service (Establishment) Act No.13 of 2007 ...

On 26 June 2025, the Federal Government of Nigeria enacted a landmark tax reform package comprising four key statutes: the Nigeria Tax Act, 2025...

Registering a company is one of the most essential steps in setting up a business entity in Nigeria.

Nigeria's new Presumptive Tax Regulations establish a simplified tax framework for informal sector businesses and individuals whose income cannot be accurately determined through standard assessment methods. The regulations introduce a 1% turnover-based tax system with specific exemptions for nano businesses, while also implementing a 2% capital gains tax on asset disposals.

Prior to January 2020 when the first Finance Act was signed into law, the Nigerian tax laws had not been reviewed for several years and tax positions adopted by non-resident companies on their Nigerian tax matters tended to subsist for a long time.

On the 26th of June 2025, President Bola Ahmed Tinubu signed four (4) landmark Tax Reform Bills into law, namely, the Nigeria Tax Act ("NTA"), the Nigeria Revenue Service Act ("NRSA"), the Nigeria Tax Administration Act...

Intellectual property ("IP") is increasingly becoming a key driver of value in Nigeria's modern economy. The IP industry accounted for approximately 2.3% of Nigeria's GDP in recent years, and the government projections...