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The Pension Reform Act 2014 ("PRA" or "the Act") and the repealed Pension Reform Act 2004 played a great role in ensuring employers and the employees in Nigeria save for employees' retirement.

Healthcare Federation of Nigeria (HFN), in partnership with Health Ethics & Law Consulting and Deloitte, is pleased to invite you to a special webinar themed...

Reserves for unexpired risks will now be determined on a time-apportionment basis. This means that tax-deduction will only be available for reserves relating to the relevant year.

A review of Nigeria's present fiscal and currency control regimes as they relate to commercial and industrial IP rights...

The Federal Government of Nigeria has introduced sweeping changes to the country's import tariff structure and excise regime through the 2026 Fiscal Policy Measures, effective from April and July 2026. These reforms, implemented under Nigeria's commitments to the ECOWAS Common External Tariff and the African Continental Free Trade Area, include a revised schedule of 127 tariff lines affecting food products, industrial inputs, and capital equipment, alongside new excise duties and green tax surcharges design

On 11th November 2020, the Federal Executive Council ("FEC" or "the Council") approved the ratification of the Agreement Establishing the African Continental Free Trade Area...

In a recent landmark decision , the Tax Appeal Tribunal (TAT or the Tribunal) held that INT Towers Limited (INT) is not liable to pay the levy imposed on GSM service providers ...

The court cited a decision of the Court of Appeal in Bamak Pharmacy Ltd & Ors. v. Abuja Municipal Area Council (2010) LPELR 3850 CA.

According to information made available by the Presidential Enabling Business Environment Council (PEBEC)...

These packages have stimulated an environment with tax holidays for pioneer businesses in the manufacturing and exportable goods and non-tax incentives to non-pioneer companies.

In this edition of the AO Insider Series, experts unpack one of the most pressing issues shaping Nigeria's fintech sector — tax compliance and evolving regulatory obligations.

The reduced WHT rate is stated to apply to companies involved in "all aspects of building, construction and related activities...".

Meanwhile, double taxation is the levying of tax more than once on the same declared income, asset or financial transaction, often by two or more jurisdictions.

The foregoing is a fall out of property valuation exercise carried out by FIRS in October, 2016.

The Federal Inland Revenue Service (FIRS) has issued the Income Tax (Common Reporting Standard) Implementation and Compliance Guidelines (the "guidelines").

The NTP should not become a redundant policy document or reference tool only for academics.

The NTP should not become a redundant policy document or reference tool only for academics.