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Gains from disposal of shares are now subject to Capital Gains Tax in Nigeria. Capital Gains Tax ("CGT") is a tax charged on the disposal of chargeable assets.

The players in the digital economy took the world by storm at the turn of this century. This was aided by the advent of global system for mobile telecommunication

One of the major objectives of the National Tax Policy (NTP) is to ensure fairness and equity, in order to imbibe a tax culture where taxpayers are regarded as the custodians...

The decision of the Federal High Court (FHC) in Vodacom Business Nigeria Limited v. Federal Inland Revenue Service has understandably continued to generate a lot of controversy and angst.

Nigeria's archives are littered with series of programmes geared towards social, political and economic transformation of the nation.

The recent tax reform laws have significantly reshaped how employees' income is taxed in Nigeria, introducing new bands and reliefs, and clarifying existing ones to promote economic fairness and tax compliance.

Today 29 June 2017, the Acting President, Prof. Yemi Osinbajo, SAN formally launched the Voluntary Assets and Income Declaration Scheme (VAIDS).

It is no longer news that President Muhammadu Buhari signed the Finance Act 2020 (FA20) into law on 31 December 2020 alongside the 2021 National Budget.

After several months of stakeholder engagements and legislative processes, the President of the Federal Republic of Nigeria, Bola Ahmed Tinubu, signed the 4 (four) tax reform bills into law on 26 June 2025...

Considering the nature of the global trade system which necessitates connections between the economies of various countries, governments implement exchange rate systems...

Nigeria's Revenue Service has issued comprehensive guidelines establishing a uniform framework for taxing virtual assets and cryptocurrency transactions. The new rules adopt a substance-over-form approach, focusing on the economic nature of digital asset transactions rather than their technical labels. These guidelines clarify tax treatment, compliance obligations, and administrative procedures for all persons engaged in virtual asset activities under Nigerian law.

It is without a doubt that there is a gradual transition of the managerial control of most businesses to the millennials and generation Z (Gen-Z). Most recently set up companies, especially in the tech space, were founded by Gen-Z.

On October 5, 2021, the Senate of the Federal Republic of Nigeria passed the Establishment of the Tertiary Hospitals Development Fund Bill 2021 (the "Bill"), which seeks to impose new taxes on companies...

Employees are often misclassified as independent contractors. Misclassification can sometimes be an innocent mistake by all parties involved, or a conscious decision made by an employer to avoid certain responsibilities and costs ...

The Federal Government has introduced significant fiscal reforms in the mining sector with the enactment of the Nigeria Tax Act, 2025 (NTA) and the Nigeria Tax Administration Act, 2025 (NTAA). These new laws represent a definitive departure from the previous fiscal regime, which was primarily governed by the Nigerian Minerals and Mining Act, 2007 (the "Mining Act") and the Companies Income Tax Act, 1977 (as amended) (CITA).

There is a general consensus that the Finance Act 2019 (the Act), is a welcome legislation which addresses some of the major issues identified in our tax laws over the years.

The Finance Act contains key provisions to implement certain tax and regulatory changes that will significantly impact investments in Mauritius.