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Article
FHC Rules Against FIRS' Retrospective Application Of The Provisions Of Finance Act, 2019
On Monday, 27 June 2022, the Federal High Court (FHC or "the Court") sitting in Abuja ruled in Accugas Limited (Accugas or "the Company" or "the Plaintiff") and Federal Inland Revenue Service (FIRS) & Attorney General of the Federation.
NigeriaFinance and Banking
KPMG in Nigeria
Article
Guide To Setting Up A Digital Bank In Nigeria
A digital bank is a technology banking system that provides virtual financial services. Digital banking has becoming very popular in Nigeria with the establishment of digital banks.
NigeriaFinance and Banking
Adeola Oyinlade & Co

Investing In Nigerian Fintechs: The Landscape And Regulatory Approvals That Determine Deal Certainty, Change Of Control Risk And Exit Optionality

Nigeria's fintech ecosystem continues to attract significant local and foreign investment, but navigating its complex and overlapping regulatory framework remains critical to deal certainty, change of control and exit planning.

NigeriaFinance and Banking

Jackson, Etti & Edu

Lawspectives: Debt Recovery By Gabriel Cornelius (Video)

Debt is a particular amount of money that is contractually or otherwise due. A claim for money must be a particular, set, liquidated sum with a due date and no payment has been made...

NigeriaFinance and Banking

Olisa Agbakoba Legal (OAL)

Nigeria's President Declines Assent To National Housing Fund Bill, 2018

President Muhammadu Buhari has declined assent to the National Housing Fund (NHF) Bill, 2018 (the Bill) which was recently passed by the National Assembly.

NigeriaFinance and Banking

Deloitte Nigeria

President Signs The Appropriation Bill, 2022 And Finance Bill, 2021

His Excellency, President Muhammadu Buhari, GCFR, signed both the 2022 Appropriation Bill ("the Budget") and Finance Bill, 2021 into law on 31 December 2021, following their passage by the National Assembly.

NigeriaFinance and Banking

KPMG in Nigeria

Proposed Changes To The Foreign Exchange Regime In Nigeria

A Foreign Exchange (Control and Monitoring) Bill 2016 has recently passed second reading at the National Assembly.

NigeriaFinance and Banking

When Letters Of Credit Fail: Five Recurring Dispute Patterns In Trade Finance

Letters of credit remain one of the most successful instruments for managing payment risk in international trade, offering dual security to both buyers and sellers through bank-mediated documentary compliance.

NigeriaFinance and Banking

Tope Adebayo LP

President Signs The Appropriation Bill, 2023

His Excellency, President Muhammadu Buhari, GCFR, signed the 2023 Appropriation Bill ("the Budget") into law on 3 January 2023, following its passage by the National Assembly.

NigeriaGovernment, Public Sector

KPMG in Nigeria

FHC Upholds The Illegality Of Stamp Duty Deductions Prior To Amendment Of The SDA

FHC upholds the illegality of stamp duty deductions prior to amendment of the SDA

NigeriaLitigation, Mediation & Arbitration

KPMG in Nigeria

OAL Defeated A Secret Court Order Aimed To Cripple Fidelity Bank

A claimant secured a Mareva injunction against Fidelity Bank through material non-disclosure, attempting to enforce an arbitral award from proceedings the bank never participated in.

NigeriaLitigation, Mediation & Arbitration

Olisa Agbakoba Legal (OAL)

Are Educational Institutions Exempt From Companies Income Tax Under The Finance Act 2020?

The taxation of educational institutions has been a thorny issue in the past few years.

FIRS Extends Deadline For Filing Information Returns Under The AEOI-CRS

On 19th May, 2020, the Federal Inland Revenue Service ("FIRS" or "the Service") issued a Public Notice to all Reporting Financial Institutions (RFIs) that it has extended the deadline for filing 2019 Information Returns under the ...

Andersen in Nigeria

FIRS Temporarily Suspends Lien On Taxpayers' Bank Accounts

On 15 February 2019, the Federal Inland Revenue Service (FIRS), in a letter, directed banks in Nigeria to suspend the lien placed on the bank accounts of alleged non-compliant taxpayers ...

Andersen in Nigeria

FIRS Warns Defaulting Taxpayers About Potential Restriction On Their Bank Accounts

We will continue to monitor developments in this space and provide updates as soon as they become available.

Deloitte Nigeria

LIRS To Issue New Tax Identification Number

Access to the LASG-EBS would require the validation of the tax payer's Bank Verification Number

TAT Rules On Allowable Expenses - Bad Debts And Public Relations Expenses

The Tax Appeal Tribunal Lagos Zone has ruled, in NPF Microfinance Bank PLC and Federal Inland Revenue Service, that bad debts (which have been proven to be bad) are allowable for tax deductions...

KPMG in Nigeria

Tax Appeal Tribunal Says Gratuities Are Not Taxable

Previously, section 3 of the Personal Income Tax Act of 1993 (PITA 1993) – i.e. the charging section – imposed tax on gratuities, and the 3rd Schedule to the Act exempted gratuities

The Shift To Multifamily Offices: Find Out Why

The traditional image of banking institutions is gradually fading, giving rise to a new era of wealth management. Today, discerning individuals and families seek transparency, objectivity, and access to innovative.

NigeriaWealth Management

Acuity Partners LLP

CAC Issues New Filing Fees And Penalties For Statutory Statement Of Compliance By Banks And Insurance Companies

On 25th January 2021, the Corporate Affairs Commission ("CAC") notified the public, particularly the banking, financial and insurance companies to submit the Statement in the 14th Schedule.

NigeriaCorporate/Commercial Law

SPA Ajibade & Co

Showing 61–80 of 1126 results

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