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Article
Tax Litigation: Paradigm Shift On Notice Of Refusal To Amend Assessment (NORA)
In a recent epochal decision, OANDO SUPPLY & TRADING LTD V FBIR (2001) 4 TLRN 113, the Lagos Zone of the Tax Appeal Tribunal (TAT) headed by Mr. Kayode Sofola...
NigeriaTax
LeLaw Barristers & Solicitors
Article
Tax Reforms: Understanding The Guidelines On The Taxation Of Virtual Assets
Nigeria's Revenue Service has issued comprehensive guidelines establishing a uniform framework for taxing virtual assets and cryptocurrency transactions. The new rules adopt a substance-over-form approach, focusing on the economic nature of digital asset transactions rather than their technical labels. These guidelines clarify tax treatment, compliance obligations, and administrative procedures for all persons engaged in virtual asset activities under Nigerian law.
NigeriaTax

WTS Blackwoodstone

UUBO Tax Update – The FIRS Has Provided Clarifications On The Stamping Of Electronic Documents And Related Matters

The FIRS has now expanded the scope of the documents liable to stamp duty.

Udo Udoma & Belo-Osagie

Covid-19: Federal Government Of Nigeria Announces Fiscal Stimulus Measures

Nigeria's Minister of Finance, Budget and National Planning has announced fiscal stimulus and other interventions in response to Covid-19 pandemic and the oil price fiscal shock.

NigeriaCoronavirus (COVID-19)

Do We (Finally) Have Lift-Off? Nigerian President Issues Policy Directives To Unlock Investments In The Nigerian Energy Sector

The President of Nigeria, Bola Ahmed Tinubu (the "President"), on 6 March 2024, signed Executive Orders on oil and gas reform and issued three (3) policy...

NigeriaEnergy and Natural Resources

President Tinubu Signs Executive Order Introducing Zero Tax On Imported Pharmaceutical Products: A New Dawn For Nigeria's Health Sector

On 28th June, 2024, President Bola Tinubu signed an Executive Order introducing zero tariffs, excise duties, and VAT on imported pharmaceuticals to revitalise Nigeria's Health Sector.

NigeriaFood, Drugs, Healthcare, Life Sciences

Stren and Blan Partners

Can Minors Own And Acquire Real Estate In Nigeria?

By virtue of the Land Use Act of 1978, all lands comprised in the territory of each state in Nigeria are vested in the governor of that state and such land shall be held in trust and administered...

NigeriaReal Estate and Construction

The Trusted Advisors

An Analysis Of The Implementation Guidelines Issued In Respect Of The Oil And Gas Companies (Tax Incentives, Exemption, Remission, Etc) Order, 2024

In February 2024, a significant development emerged in Nigeria's oil and gas sector. President Bola Ahmed Tinubu signed the Oil and Gas Companies...

Stren and Blan Partners

Applicability Of VAT On Rental Income- Analysis Of The TAT Ruling In NGX Real Estate Limited vs FIRS

The Tax Appeal Tribunal ("TAT" or "the Tribunal") sitting in Lagos, on 19 October 2023, ruled that rental income derived from real estate properties is not subject to Value Added Tax (VAT).

Andersen in Nigeria

Finance Act 2021: Taxation Of Educational Institutions In Nigeria

In this article, we have examined the companies' income tax obligations of educational institutions prior to the FA21 amendment, the implications of the FA21 amendment and the impact of the policy changes introduced.

FIRS Clarifies The Timeline For Filing Capital Gains Tax Returns And Directs Immediate Compliance By Taxpayers

In a Public Notice recently issued pursuant to section 2(4) of the Capital Gains Tax Act[1], ("CGTA"), the Federal Inland Revenue Service ("FIRS") directed all persons, who dispose of chargeable assets to...

Banwo & Ighodalo

FIRS Issues Guidelines On The Claim Of Capital Allowance For Capital Work-In-Progress And Assets In A State Of Temporary Disuse

FIRS recently issued Information Circular No.: 2021/20 on extension of the meaning of "in use", pursuant to the provisions of Paragraph 16 of the Second Schedule to the Companies Income Tax Act Cap. C21 LFN 2004 (as amended).

KPMG in Nigeria

FIRS Issues Public Notice Directing Companies Operating Within Free Trade Zones To File Income Tax Returns

On April 15, 2021, the Federal Inland Revenue Service issued a public notice by which it directed all approved enterprises operating within Nigeria's Export Processing and Oil & Gas Free Zones to:

Banwo & Ighodalo

Guidelines On Simplified VAT Compliance Regime For Non-Resident Suppliers

The Federal Inland Revenue Service has issued Information Circular No.: 2021/19 on Guidelines on Simplified Compliance Regime for VAT for Non-Resident Suppliers of goods, services or intangibles to persons in Nigeria ...

KPMG in Nigeria

Lagos State Internal Revenue Service To Map Bank Verification Numbers To Taxpayers' Identification Number

It is quite possible that in days ahead, some aggrieved persons may decide to test the above assertion in court.

Andersen in Nigeria

Nigeria's Finance Bill 2019

The Bill seeks to promote fiscal equity, align domestic laws with global best practices and support Micro, Small and Medium-sized businesses.

Deloitte Nigeria

Nigerian Tax And Fiscal Outlook 2021

The 2020 fiscal year started with great hope, as the government had capped oil price at $57 per barrel with an estimated total expenditure of ₦10.59…

Andersen in Nigeria

Offences And Penalties Under The Stamp Duties Act

Stamp duties are indirect taxes/charges for a stamp or seal applied on a written or electronic document which if executed, makes it a legal document and will be admissible in any court of law.

SimmonsCooper Partners

Revisiting The FIRS' Public Notice On Deduction At Source Of WHT And VAT On Certain Compensation Payments

The Federal Inland Revenue Service recently issued a Public Notice on the deduction at source of Withholding Tax and Value Added Tax from compensations paid to agents, dealers, distributors and retailers by companies.

Andersen in Nigeria

Snapshots Of Finance Act, 2021

His Excellency, President Muhammadu Buhari, GCFR signed Finance Act, 2021 ("the Act") into law on 31 December 2021, following its passage by the National Assembly.

KPMG in Nigeria

Showing 841–860 of 1627 results

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