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Article
Tax Appeal Tribunal Rules That Employers Cannot Be Held Liable For Tax On Employees' Voluntary Pension Contribution
On 18 June 2019, the Tax Appeal Tribunal (TAT or Tribunal) held that the Lagos State Internal Revenue Service (LIRS) could not hold employers accountable for taxes arising from withdrawals of Voluntary Pension Contribution
NigeriaEmployment and HR
Andersen in Nigeria
Article
President Buhari Signs Petroleum Industry Bill (PIB) Into Law
On 16th August 2021, President Muhammadu Buhari signed the much awaited Petroleum Industry Bill (PIB or "the Bill") 2021 into law. This was confirmed in a statement issued by ...
NigeriaEnergy and Natural Resources
Andersen in Nigeria

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

Tax Series: Highlights Of The Finance Bill 2022

On the 3rd of January 2023, President Muhammadu Buhari signed the 2023 Appropriation Bill for the implementation of the National Budget (the "Budget") into law. One of the key things that stood out...

NigeriaFinance and Banking

Udo Udoma & Belo-Osagie

Many Voices Of Section 134 Of The Constitution: The Need For Judicial Interpretation

The possible outcome of the presidential election and the possibility of any candidate being declared the winner in consideration of Section 134(2) of the Constitution has sparked...

NigeriaGovernment, Public Sector

Olisa Agbakoba Legal (OAL)

President Buhari Approves The Implementation Of The 2022 Fiscal Policy Measures And Tariff Amendments

Import duty reduction will be granted on certain goods as will be listed in a new Chapter 99 in the ECOWAS CET to be implemented by Nigeria.

NigeriaGovernment, Public Sector

Andersen in Nigeria

Family Governance And Governance Of Family Business (Series 7) – The Need For Proper Record-Keeping

As the family business grows through various phases from its start-up to maturity, the need to keep proper records is the crux of its success…or failure.

NigeriaWealth Management

Andersen in Nigeria

Country By Country Peer Review Report Gives Insights Into Nigeria's CbCR Regulations

On Thursday 24 May 2018, the OECD released its first annual peer reviews for 95 countries who have expressed their commitment to automatically exchange taxpayer information through the exchange of CbC reports.

COVID-19: FIRS Extends CIT, VAT & WHT Filing Deadlines

On 23 March 2020, the Executive Chairman of the Federal Inland Revenue Service ("FIRS" or "the Service"), sent out a notice informing taxpayers that the FIRS has extended the timeline for filing...

Andersen in Nigeria

FIRS Grants 1-Month Concession To Taxpayers Allowing Outstanding Foreign Currency-Denominated Tax Liabilities To Be Settled In Naira.

Recently, the Federal Inland Revenue Service ("FIRS") issued a Public Notice titled "Payment of Outstanding Foreign Currency Tax Liabilities in Naira" (the "Notice")...

Banwo & Ighodalo

FIRS Issues Public Notice On VAT Modification Order 2020

On 24th June, 2020, the Federal Inland Revenue Service ("FIRS" or "the Service") issued a Public Notice stating that certain items which were included as exempt from Value Added Tax ("VAT")...

Andersen in Nigeria

Loss Of WHT Credit Looms As FIRS Mandates Reconciliation Of WHT Credit Position In 15 Days

Federal Inland Revenue Service (FIRS) has started inviting taxpayers for reconciliation of their withholding tax (WHT) credit positon with FIRS' records summarised in the taxpayer's K-Card...

Deloitte Nigeria

Taxation Of Digital Services: OECD's Two-Pillar Approach vs Nigeria's Approach

The aftermath of the global financial crisis of 2008 saw governments emphasizing the need to generate additional tax revenues to stimulate their economies. This drive, especially relating to international tax, ...

Andersen in Nigeria

Forget Tax, Data Is The New Oil

I'm not exactly a fan of this phrase.

NigeriaEnergy and Natural Resources

Taxaide Professional Services Ltd

The Nigerian Oil And Gas Companies (Tax Incentives, Exemption, Remission, Etc.,) Order 2024

In line with the constitutional power to make relevant executive Orders and the provisions of the Nigerian Oil and Gas Industry Content Development Act, 2010, the President of the Federal Republic of Nigeria enacted the ...

NigeriaEnergy and Natural Resources

WTS Blackwoodstone

G7 Finance Ministers Agree On Allocation Of Taxing Rights And Global Minimum Tax Rate

On 5 June, the G7 Finance Ministers announced an agreement in which the participating countries committed to new taxing rights that allow countries to reallocate some portion of profits...

A Brief On The Taxation Of Share-Based Payments In Nigeria

The use of shares options for the payment of goods and services is becoming increasingly common.

Taxaide Professional Services Ltd

Acquisition Of Real Property, Tax Registration And Other Matters

Foreign entities seeking to carry on business in Nigeria can legally hold interests in real property, subject to certain restrictions.

Banwo & Ighodalo

An Overview Of The Voluntary Offshore Assets Regularization Scheme

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

Andersen in Nigeria

Applicability Of VAT To Leases And Efficacy Of FIRS Circulars

The Tax Appeal Tribunal, Lagos Zone, on September 10, 2020, decided in Ess-Ay Holdings Limited v Federal Inland Revenue Service that the lease of real property (commercial or residential) and payment of rent thereof.

Banwo & Ighodalo

Showing 441–460 of 1627 results

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