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A major characteristic of tax administration in developed climes is its scientific, systematic, and logically justifiable approach.

Withholding Tax (WHT) is an advance payment of income tax that is deductible at source on specific transactions. In simple terms, where Party A and B enter a transaction...

On 2 August 2017, Nigeria's Federal Executive Council (FEC) reviewed the list of "pioneer industries and pioneer products" (Pioneer List)...

In the April 2026 edition of TEMPLARS Tax Transcripts, our Tax Practice examines the ongoing rollout of Nigeria’s reformed tax framework and its practical impact on compliance and enforcement.

From regularly updated records, Nigeria is endowed with abundant gas wealth which remains largely untapped. According to the Department of Petroleum Resources (DPR)...

The recent tax legislation reforms in Nigeria have brought four new tax statutes into existence. The new laws were distilled from a harmonization of all tax laws previously in force in the country.

On 14th August 2019, FIRS issued a Public Notice (the FIRS Notice) in Nigerian newspapers, titled "…Deduction at Source of WHT/VAT on Compensation Paid to Agents, Dealers, Distributors and Retailers by Principal Companies".

The Tax Appeal Tribunal Lagos Zone on 30 November 2020 decided in the case between Tetra Pak West Africa Limited and Federal Inland Revenue Service that sales in the ordinary course of a company's business are exempt from withholding tax ...

Tax is not just a compulsory contribution to state revenue levied on people and businesses by the government but a policy instrument for prosperity and national development.

On 11th October 2021, the Federal Inland Revenue Service (FIRS) issued Guidelines on Simplified Compliance Regime for Value Added Tax (VAT) for Non-Resident Suppliers .

Ultimately, it will all boil down to applying creativity to validly achieve desired commercial results, without exposure to undue regulatory scrutiny or challenge.

The relationship between tech and politics is uneasy. Regulatory uncertainty particularly in data protection, digital taxation, and internet freedoms creates a volatile environment for both startups and established firms

The Finance Act 2020 was enacted by the National Assembly of the Federal Republic of Nigeria to amend eight (8) tax legislations viz Companies Income Tax Act, Value Added Tax Act,...

A non resident company is a company registered or incorporated under the laws of another country.

The Nigeria Tax Act, 2025 ("the Act") was signed into law on June 26, 2025, and is set to take effect from January 1, 2026. This new legislation marks a major reform of Nigeria's tax system.

Tax administration in Nigeria is vested in the three tiers of government.

In our previous publication, we commenced a 4-part policy analysis of the 2025 Tax Reforms Act and took a deep dive into the objectives and core provisions of the Nigeria Tax Act (NTA).