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Article
Nigerian Upstream Petroleum Operations (Cost Efficiency Incentives) Executive Order, 2025
On May 29, 2025, President Bola Ahmed Tinubu signed the Nigerian Upstream Petroleum Operations (Cost Efficiency Incentives) Order, 2025 (the "Order"), which has a retroactive commencement date of April 30, 2025.
NigeriaCorporate/Commercial Law
Tope Adebayo LP
Article
NRS Begins Compliance Monitoring For Large Taxpayers Under The National E-Invoicing System
The Nigeria Revenue Service (NRS) has announced that 31 July 2026 is the deadline for all large taxpayers (companies with an annual turnover of ₦5 billion and above) to comply with the National E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS)
NigeriaCorporate/Commercial Law

Solola & Akpana

Procedure For Registration Of A Limited Liability Partnership In Nigeria

In our article on the Companies and Allied Matters Act (CAMA) 2020 (the "Act"), we had highlighted some of the key developments introduced by the Act.

NigeriaCorporate/Commercial Law

Registering A Business Name In Nigeria In 5 Easy Steps.

Registering a business name in Nigeria with the Corporate Affairs Commission can be the easy way to go if you are looking for a relatively affordable option to formalize your business.

NigeriaCorporate/Commercial Law

Regulatory Compliance For Startups In Nigeria

Startups are young companies founded to develop a unique product or service, bring it to the market and make it irresistible and irreplaceable for customers.

NigeriaCorporate/Commercial Law

The Trusted Advisors

The NWA BOI System As A Case Study: Integrating The Igbo Apprenticeship System And Nigeria's SME Governance Framework

Despite their significant economic contribution, a large proportion of Nigerian Micro, Small, and Medium Enterprises (MSMEs) continue to operate largely informally, often lacking structured corporate governance frameworks.

NigeriaCorporate/Commercial Law

WTS Blackwoodstone

Transmutation And Tenure Of Directors - Addendum

The Securities and Exchange Commission (SEC), on 1st July 2025, issued a Guidance Note to its Circular of 19th June 2025, on the Transmutation of Independent Non-Executive Directors and Tenure of Directors ("Circular").

NigeriaCorporate/Commercial Law

DCSL Corporate Services Limited

WHT On Technical Or Management Service Fees Paid To Foreign Companies – The Need For Clarity

It is common practice for some Nigerian companies to request certain services from their foreign related or third parties, to leverage technology and expertise, with the intention to drive efficiency in their operations

NigeriaCorporate/Commercial Law

Andersen in Nigeria

You Can Now Register Your Company And Be The Only Shareholder And Director

Under the Companies and Allied Matters Act 1990("CAMA") which is the old law regulating the registration, management and control of companies, business names and incorporated trustees in Nigeria...

NigeriaCorporate/Commercial Law

Tope Adebayo LP

Are Host Community Development Trust Boards The Next Frontier For Energy Sector Disputes In Nigeria?

Under the Act, settlors who are typically petroleum operators, are required to establish and fund these trusts for the benefit of host communities.

NigeriaEnergy and Natural Resources

Compos Mentis Legal Practitioners

Regulatory Update: CBN Revised Guidelines For Nigeria's Foreign Exchange Market

In the bid to establish a more transparent and efficient framework for managing foreign exchange (FX) in Nigeria, the Central Bank of Nigeria (CBN) recently introduced revised guidelines...

NigeriaFinance and Banking

Significant Economic Presence – Impact On Companies In The Consumer Market And Financial Services Sectors

Prior to the enactment of the Finance Act, 2019, Section 13 of the Companies Income Tax Act as amended, provided the basis for the taxation of the profits of non-resident companies in Nigeria.

NigeriaFinance and Banking

Andersen in Nigeria

E-Filing Of Expatriate Quota Returns With The Federal Ministry Of Interior In Nigeria: Frequently Asked Questions (FAQs) And Answers.

On 24 January 2022, the Federal Ministry of Interior (FMOI), released new guidelines and requirements which include the mandatory electronic submission of Expatriate Monthly Returns.

NigeriaImmigration

Moroom Africa Legal Consults

‘Small Business Africa': Big Opportunities In Africa's Informal Business Sector

Non-agricultural employment in the informal economy represents 66% of total employment in sub-Saharan Africa.

NigeriaStrategy

Africa Law Practice

FIRS Directs Taxpayers To Submit Certificate Of Acceptance On Fixed Assets

The FIRS has issued a Public Notice directing companies that purchased QCE worth ₦500,000 and above between 2016 and 2021 years of assessment to submit the Certificates of Acceptance issued by the Industrial Inspectorate Division ...

KPMG in Nigeria

FIRS Issues Public Notice On Submission Of Certificate Of Acceptance For Claim Of Capital Allowance By Companies

On 9 May 2022, FIRS issued a Public Notice to all taxpayers, tax consultants and the general public requiring companies that enjoyed capital allowances on QCE of ₦500,000 (and above), between 2016 and 2021 years of assessment, ...

Andersen in Nigeria

The Adoption Of Electronic Systems For Tax Administration And Compliance

Technological advancement has completely changed the way we live. There have been significant improvements in the way goods and services are provided with technological...

Andersen in Nigeria

Consortium Agreements: Structuring Considerations In Nigeria

Consortium Agreements remain one of the crucial ways to win and execute public private partnerships and high-stakes public and private contracts.

NigeriaCorporate/Commercial Law

Balogun Harold Legal

Understanding Nigerian Partnership Structures: Types, Benefits And Legal Considerations

One of the significant changes introduced by the Companies and Allied Matters Act, 2020 are the additions of Limited Partnerships and Limited Liability Partnerships to the already existing general partnership structure.

NigeriaCorporate/Commercial Law

Firmus Advisory

What Are The Differences Between Legalisation And Notarisation?

Relocation or emigration to a new country can seem daunting even though exciting because of the amount of administration and paperwork involved.As part of the immigration requirements,...

NigeriaCorporate/Commercial Law

Olisa Agbakoba Legal (OAL)

Showing 161–180 of 1597 results

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