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The Court of Appeal seemed to have set the records straight in its popular 2016 judgment of Esso Petroleum v NNPC1 on the non-arbitrability of tax related matters- its stance

In a bid to ensure that economic and financial challenges faced by the country are promptly managed and addressed through revised

When you visit a busy market, street vendors often conduct their sales exclusively in cash, without issuing receipts or maintaining formal sales records.

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...

This comprehensive review examines Nigeria's major policy developments introduced in March 2026, spanning tax reform, education verification, humanitarian protection, health regulation, climate risk management, security...

On 26 June 2025, President Bola Ahmed Tinubu signed into law the Nigeria Tax Act, 2025, Nigeria Tax Administration Act, 2025, National Revenue Service (Establishment) Act, 2025, and Joint Revenue Board (Establishment) Act, together the "Nigerian Tax Reform Acts".

Following the perceived need to enhance the process of tax administration, increase compliance, optimise revenue generation, and ensure fairness and equity in Nigeria, President Bola Ahmed Tinubu signed four bills on taxation, fiscal and revenue reforms into law on 26th June 2025.

Tax authorities have a duty to accurately and incorruptibly enforce tax laws. In recent times, it is not uncommon for individuals and corporations to receive "love letters" in the form of demands...

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.

The above legislation, hereinafter referred to as "the Local Content Act (LCA)", came into force on 22 April 2010 following assent by President Jonathan.

In Nigeria, tax controversies could arise from several scenarios following various interactions between the taxpayer and the relevant tax authority (RTA), which could be either the Federal Inland Revenue Service (FIRS)...

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.

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.

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.