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Article
Renegotiating Contracts After Loss Of Tax-Exempt Status
Nigeria's 2026 tax reforms introduce transformative changes affecting businesses and individuals, from expanded deductions and VAT exemptions to fundamental rights protections. These comprehensive legal updates reshape corporate governance, contract renegotiation strategies, and compliance requirements across multiple sectors.
NigeriaTax
Olisa Agbakoba Legal (OAL)
Article
Should Government Increase VAT Rate To Pay For The New Minimum Wage?
The Minister for Budget and National Planning, Udoma Udo Udoma and the Executive Chairman of the FIRS, Babatunde Fowler hinted during an interactive session with the National Assembly on Tuesday 19 March 2019...
NigeriaTax
PwC Nigeria

Tackling Tax Leakages In The 21st Century – What Lessons Can Nigeria Learn From The OECD (3)?

The last two editions of our InsideTax publication have focused on tackling tax leakages in the 21st century.

Deloitte Nigeria

TAT Affirms FIRS's Right To Administer And Collect Withholding Tax As An Advance Payment Of...

The Tax Appeal Tribunal (TAT or "the Tribunal") Lagos Zone has held, in the case between Investment Holdings Limited ("IHL" or "the Company" or "the Appellant")...

KPMG in Nigeria

TAT Rules On Liability Of Franked Investment Income To Excess Dividend Tax

On 8 November 2019, the Tax Appeal Tribunal ("TAT" or "the Tribunal"), sitting in Lagos, upheld the applicability of excess dividend tax on franked investment income in the case between UAC of ...

Andersen in Nigeria

TAT Says It Is Illegal To Impose Tax Based On Taxes And Levies Act Without A Primary Taxing Law; And An Assessment That Does Not Follow Due Process Is Invalid

The Tax Appeal Tribunal (TAT or Tribunal), in Polaris Bank v. Abia State Board of Internal Revenue has made pronouncements on a number of different tax matters including:

Tax Appeal Tribunal Defines "Sales In The Ordinary Course Of Business" And Limits The Application Of Withholding Tax

On 30th November 2020, the Tax Appeal Tribunal (the "Tribunal") sitting in Lagos delivered judgment in appeal number: TAT/LZ/WHT/007/2019...

Tax Appeal Tribunal Rules On The Definition Of "Sales In The Ordinary Course Of Business"

On 30th November, 2020, the Tax Appeal Tribunal (TAT or "the Tribunal"), sitting in Lagos, delivered a ruling in the case of Tetra Pak West Africa Limited ("Tetra Pak" or "the Appellant")

Andersen in Nigeria

Tax Reform Updates Nigeria Plans To Introduce CFC Rules

The four bills, which form the backbone of Nigeria's ongoing tax reform efforts, have been passed by the House of Representatives and are awaiting passage by the Senate.

Udo Udoma & Belo-Osagie

The Fiscal Environment & The Nigerian Worker: Is A New Approach Required?

According to the National Tax Policy, taxpayers are the single most important group of stakeholders in the tax system.

Deloitte Nigeria

The Joint Tax Board's New Tin Registration System

Welcome to a new age in tax administration as the Joint Tax Board's ("JTB") new Tax Identification Number registration system ("the new system") goes live.

The New Trend Of Media Prosecution Of Tax Defaulters – The FIRS Consolidated List

Following the recent ‘naming and shaming' of tax defaulters and their bankers by the Federal Inland Revenue Service (‘FIRS' or "the Service", used interchangeably)

The WHT Regulations 2024 And What Businesses Should Expect

In exercise of powers conferred on him by various tax statutes, the Minister of Finance and Coordinating Minister of the Economy has issued the Deduction of Tax at Source (Withholding) Regulations 2024.

Banwo & Ighodalo

Transfer Pricing Filings Migration From ETP Plat To Taxpro Max

The Nigeria Transfer Pricing Regulations (NTPR) 2018 includes various compliance obligations for taxpayers, one of which is the filing of annual statutory Transfer Pricing (TP)...

Andersen in Nigeria

Transfer Pricing In Nigeria: A Review Of 2020 Developments

There is no doubt that the last few years, 2018 in particular, witnessed significant developments in the Nigerian Transfer Pricing (TP) space including the introduction of various TP Regulations and Guidelines.

Andersen in Nigeria

Trump's 3.5% Tax On Remittances – Some Product Considerations

If President Trump's proposal to impose a 3.5% excise tax on outbound remittances by non-citizens becomes law, remittance and money transfer companies operating in the cross-border payments space...

Balogun Harold Legal

FHC Overturns TAT Judgment On The Basis For Computing Balancing Charge On Petroleum Assets

FHC overturns TAT judgment on the basis for computing balancing charge on petroleum assets.

KPMG in Nigeria

Joint Tax Board: Communique On Presumptive Tax Regime For Informal Sector

Effective collaboration amongst government agencies, automation of processes and capacity building by tax authorities have always been identified by stakeholders as strategies for achieving an efficient tax system.

Deloitte Nigeria

Selecting An Appropriate Transfer Pricing Method; Putting The Taxpayer's Best Foot Forward (Part 2 Of 2)

The transfer pricing cases in Nigeria and some parts of the world illustrate how important it is for taxpayers to properly assess and select the most appropriate transfer pricing method.

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

As Nigeria continues to navigate the complexities of international taxation, Small and Medium Enterprises (SMEs) are finding themselves at the crossroads.

KPMG in Nigeria

Showing 641–660 of 1627 results

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