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On Monday 13 January 2020, President Muhammadu Buhari signed the Finance Bill 2019 into law.

On 5 July 2019, the Tax Appeal Tribunal (TAT or Tribunal) held that where a company pays out dividends that exceeds its taxable profits in a given year of assessment, such dividends

Amongst Nigeria's tax reform acts are three major administration laws: the Nigeria Tax Administrative Act (NTAA), the Nigeria Revenue Service (Establishment) Act 2025 (NRSA or NRS Act), and the Joint Revenue Board (Establishment) Act (JRB Act).

It is common practice for some employers to provide accommodation to their employees under certain circumstances sometimes in lieu of housing allowance.

The Nigeria Tax Act 2025 has clarified and expanded the legal basis for the taxation of non-residents in Nigeria. Under the Nigeria Tax Act 2025, non-resident persons can now be taxed under four broad categories, namely...

Every Business Name owner who earns an income in Nigeria either from employment or from carrying on a business is subject to tax under the Personal Income Tax Act.

On 17 September 2019, the Tax Appeal Tribunal ("TAT" or "the Tribunal"), sitting in Lagos, upheld a notice of objection to a tax assessment sent to the e-mail address of the Tax Controller of the ...

In recent times, Startups have increasingly offered stocks as a valuable way of remunerating and motivating their employees to work towards achieving long-term corporate goals.

Flaring of associated gas during oil production significantly impacts a nation's environment, health, and finances.

The Finance Act 2021(the "FA 2021") introduced changes that could have significant implications for the Nigerian capital markets and real estate sectors. In this publication, we have addressed...

The Honourable Minister of Finance, Budget and National Planning recently issued the Companies Income Tax (Significant Economic Presence) Order, 2020 ("the Order"). The Order, which is effective 3rd February, 2020, defines the ...

The Finance Acts 2019 and 2020 refined a wide spectrum of the Nigerian tax laws to reflect current realities and resolve certain contentious issues. One of the laws that the Finance Act

On 31 December 2021, His Excellency, President Muhammadu Buhari, GCFR, signed the Finance Bill, 2021 into law as Finance Act, 2021 ("the Act").

The Federal Inland Revenue Service (FIRS) has issued a circular to clarify some of the changes to the Companies Income Tax Act (CITA) introduced by the Finance Act (FA) 2019.

On 29th April, 2020, the Federal Inland Revenue Service (FIRS) issued a series of Circulars to provide clarifications on the amendments introduced by the Finance Act, 2019 to the Nigerian tax laws...

The Federal Inland Revenue Service (FIRS or the Service) has recently issued three Public Notices to taxpayers with respect to the tax status of dormant companies, implementation of the...

Nigeria's Federal Ministry of Finance has issued General Transition Guidelines to support the implementation of four landmark tax statutes signed into law in June 2025, establishing a unified modern tax framework.