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Freight tax in Nigeria is an important but often misunderstood aspect of doing business in the logistics, shipping, and import-export sectors. With multiple taxes, levies and regulatory charges imposed...

Technology has become an integral part of various sectors of the Nigerian economy. It has revolutionized communication with superfast telephony and internet networks and automated manufacturing processes.

An internal memo of the Federal Inland Revenue Service dated July 25 1 2018 and captioned "Re: Circular on Withholding Tax Utilisation and K-Card Update Key Deliverables" (Memo) has become public knowledge.

Nigeria's workforce includes a distinctive group of individuals whose jobs require frequent travel across state borders, often without a fixed place of residence.

The Nigerian tax system is primarily run on self-assessment basis.

June 2025 marked a significant inflection point in Nigeria's reform journey.

State internally generated revenue is the lifeblood of development and economic growth. It forms the financial bedrock upon which governments build infrastructure, deliver public goods/services

Companies in Nigeria are generally subject to annual taxation on their assessable profits for the preceding accounting period.

The Nigeria Tax Act (NTA) 2025 and the Nigerian Tax Administration Act (NTAA) 2025 establish a new framework for the administration of personal income tax (PIT), forming part of a broader tax reform initiative launched in 2024 by the Federal Government of Nigeria.

Tax authorities rely on various tools to enforce compliance and recover unpaid taxes.

On 5 May 2025, the Federal High Court ("FHC") in Lagos handed down a decision that is potentially disruptive of Nigeria's tax landscape. The case, Federal Inland Revenue Service v. Check Point Software...

Transfer Pricing (TP) is fast becoming a stay awake issue for Multinational Enterprises (MNEs) in Nigeria with the recent changes in the TP landscape and the increased TP audits being onducted by the tax authorities.

One of the major impacts of the COVID–19 pandemic on the global economy is the drop in crude oil prices and the slowdown in economic growth and international trade.

The Nigerian Federal Tax Authority, called the Federal Inland Revenue Service (FIRS), recently announced that Nigeria's tax-to-GDP ratio as at the end of 2021 was 10.86%.

The Finance Act 2019 ("the Finance Act") made significant changes to the tax regime in Nigeria, with broad implications for doing business, investment strategies and tax planning in Nigeria.

There was excitement in the international tax space on 8 October 2021, with the announcement of a Two-Pillar solution to address the tax challenges associated with globalization and the digital economy.

In recent times, global mobility has risen significantly to an all-time high with many skilled workers and students seeking better opportunities abroad.