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Article
VAT Under Nigeria Tax Reforms Laws: Common Questions Answered
Months after its enactment in 2025, the Nigeria tax reform laws continue to generate significant public interest with many taxpayers still uncertain about how the changes affect them in practical terms.
NigeriaTax
T & A Legal
Article
Policy Analysis Of The 2025 Tax Reform Acts Pt.2 - The Nigeria Tax Administration Act 2025
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).
NigeriaTax
T & A Legal

Tax Audit Readiness In Nigeria: Your Complete Document Checklist And How To Handle Nrs Or Lirs Inquiries

Tax audit readiness in Nigeria is really about being so organised that Nigeria Revenue Service (NRS) or State IRS (like LIRS) never catches you unprepared, even if they show up tomorrow morning at your door step. In this article, we will walk through what that looks like in practice, from the complete document checklist to how to respond to queries without panicking.

Firmus Advisory

Boundaries: Taxation Of Nigerian Residents Providing Varying Services Remotely For Non-Residents

When Covid-19 made landfall in Nigeria in Q1 2020, many Nigerians for the first time in their professional careers had a taste of remote work.

LeLaw Barristers & Solicitors

Tussles: A Review Of Attorney General Of Lagos State V. Eko Hotels & Anor (2018) 36 TLRN1

It is no news that Nigeria practices a three-tiered federal system of government: power is shared amongst the Federal, State and Local Governments. Nigeria's grundnorm...

LeLaw Barristers & Solicitors

The Withholding Tax Framework In Nigeria – The Unclear And The Reformed

Withholding Tax (WHT) in Nigeria is an advance payment of income tax.

KPMG in Nigeria

Posers And Answers: The Petroleum Industry Act 2021, Production Sharing Contracts And Stabilisation Issues

The enactment of the Petroleum Industry Act 2021 (PIA) in August 2021 was deservedly greeted with great relief by both the local and international community who had watched – with dismay -

NigeriaEnergy and Natural Resources

LeLaw Barristers & Solicitors

Doing Business In: Nigeria – Country Comparative Guide

Our General Corporate Advisory and Tax teams authored the Nigerian chapter of the guide, which provides a high-level overview of Nigeria's legal and regulatory framework for doing business.

NigeriaCorporate/Commercial Law

Udo Udoma & Belo-Osagie

A Practical Business Guide For Clients

The global impact of the Coronavirus ("COVID-19") outbreak on individuals, communities and businesses is rapidly evolving. COVID-19 has not only created an alarming health crisis around the world.

NigeriaCoronavirus (COVID-19)

Banwo & Ighodalo

Options: Plugging Nigeria's Perennial Revenue Gap Through Diaspora Taxation

In recent memory, the Federal Government and State Governments have been grappling with budget deficits, calling in aid domestic and external debt financing to complement public revenue sources, especially taxation.

LeLaw Barristers & Solicitors

Interpretations: A Review Of Niger Delta Development Commission V. Rivers State Board Of Internal Revenue [2020] 3 NWLR (Pt. 1711), 371

The Pay-As-You-Earn (PAYE) Scheme, pursuant to which employers are statutory agents for deducting and remitting their employees' personal income taxes (PIT), is perhaps the unsung hero of the Nigerian tax administration system.

LeLaw Barristers & Solicitors

Impacts: Issues Arising From Invalidation Of The Taxes And Levies (Approved List For Collection) Act In Uyo Local Government Council V. Akwa Ibom State Government & Anor (2020) LPELR-49691 (CA)

The Taxes and Levies (Approved List of Collection) Act (TAL Act or the Act) is probably one of the most controversial and criticised law in Nigeria's history.

LeLaw Barristers & Solicitors

‘Charitable Objects': Legal And Regulatory Issues In Nigeria's Not For Profit Sector

Nigeria's Not-for-Profit (NFP) Sector is becoming increasingly visible for the uptick in their charitable causes.

NigeriaCorporate/Commercial Law

LeLaw Barristers & Solicitors

‘Connections, Collections': Issues Arising From The Imposition Of Excise Duties On Telecommunications Services In Nigeria

One of the unique features of the second Finance Act 2020 (FA2 2020) which received Presidential assent on 31st December 2020 is that it ‘strangely' introduced excise duties on telecommunications (telecoms) services.

NigeriaMedia, Telecoms, IT, Entertainment

LeLaw Barristers & Solicitors

Know Your Taxes: The Tax Reforms And Your Statutory Filing Obligations - A Simplified Guide

In our previous publications, we reviewed the provisions of the Tax Reforms Act, 2025, and did a deep analysis of the 4 tax laws introduced by virtue of these reforms.

Showing 901–915 of 915 results

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