Digital infrastructure has become critical national infrastructure in Nigeria, forming the backbone of modern governance, financial services, and economic coordination. As the country digitises public services and its economy grows increasingly dependent on interconnected platforms, questions arise about the reliability, resilience, and security of these systems.

The National Oil Spill Detection and Response Agency (Establishment) Act (Amendment) Bill, 2025 proposes significant changes to Nigeria's regulatory framework for oil spill management and environmental compliance. What new enforcement powers will NOSDRA gain, and how will financial and criminal consequences for non-compliance by operators and facility owners be strengthened?

As has been the tenor of its pronouncements over the years, the Supreme Court ("the Court"), like every other court established under the Constitution of the Federal Republic of Nigeria 1999 (As amended)...

The Federal High Court in Suit No: FHC/L/CS/742/2020 between Wale Taiwo SAN v. Stanbic IBTC Plc. & 4 Ors. restrained Stanbic IBTC Plc from complying...

On 3 May 2023, the Nigerian government approved a National Blockchain Policy for Nigeria ("Policy"). As the leading digital economy in Africa, Nigeria is the first in the continent to adopt...

In a landmark decision delivered on 7 February 2025, in Appeal No. SC/255/2007: Ngozi Okonjo-Iweala v. Gani Fawehinmi & Ors., the Supreme Court ruled that mere status as a taxpayer does not, in itself...

Do you know that under the Nigerian Data Protection Regulations 2019 (NDPR), data controllers and processors who determine the processing and process the personal data...

The Federal High Court Port Harcourt Division recently held that the Rivers State Government and not the Federal Government is empowered to collect Value Added Tax ("VAT") among other taxes in the State.

On 19 July 2024, the Federal Competition and Consumer Protection Commission (FCCPC or Commission) in Nigeria imposed a fine of $220 million on Meta Platforms Inc (Meta), the parent company of WhatsApp LLC (WhatsApp)...

Generally, aviation taxes are complex. With airlines flying across territorial jurisdictions and spending only a portion of their total distance in any particular sovereign state,...

Under the Nigerian Data Protection Regulations 2019 (NDPR), a Data Protection Compliance Organisation (DPCO) is 'any entity duly licensed by [the Nigerian Data Protection Bureau]...

From the provisions of the Act, the primary function of the Minister and the Department is to set standards for weights and measures and in addition, certify weighing and measuring equipment or instruments.

The old industry of lottery and gaming has continued to develop with several innovations globally. With an estimated twenty-six percent of the world's total population involved in gambling...

The Arbitration and Mediation Act 2023("the Act") was assented to by the former President of the Federal Republic of Nigeria, President Muhammadu Buhari on 26 May 2023 after several years of review and criticism...

The digital world is here to stay. It is the new normal. This realisation was responsible for the conclusion of the OECD that the digital economy cannot be ringfenced for tax purposes...

On 6th May 2024, the Central Bank of Nigeria (CBN) issued a Circular requiring all financial institutions, mobile money operators, and payment service providers...

Nigeria recently discovered large deposits of lithium, an essential component for building batteries for electric cars, laptops and mobile devices. Elon Musk, CEO of Tesla, showed interest...

The Nigerian oil and gas industry stands on the brink of significant transformation as President Ahmed Tinubu approves amendments to the Petroleum Industry Act. What specific reforms are being proposed, and how will these changes reshape the regulatory landscape for one of Africa's most critical energy sectors?

Artificial intelligence is developing rapidly around the world, with Nigeria seeing growing adoption and investment in AI technologies across various industries.

Nigeria currently operates a self-assessment system. Prior to 1991, tax administration in Nigeria was based exclusively on assessments made by revenue authorities.