"Unfair", "Unreliable", "Concerning" these were the echoes that followed the Executive Chairman of the Federal Inland Revenue Service (FIRS), Mohammad Nami's speech at the Chartered Institute...

On 9th May 2022, the FIRS issued a public notice to the effect that it may (emphasis mine) only grant capital allowance to companies that are able to provide evidence...

The Federal High Court (FHC or "the Court") Port Harcourt Division, recently delivered judgement in the case between the Attorney General for Rivers State (AGRS or "the Plaintiff")...

The fiscal changes introduced in 2021 demonstrate the FGN's commitment to improving Nigeria's tax and regulatory landscape, especially following the effects of the COVID-19 pandemic on the economy.

The dynamics around international mobility have drastically changed because of several factors such as globalization, advancement in technology and the COVID-19 pandemic.

Perhaps one of the most important tasks for every government in the world is to provide the enabling framework for social security, which may include retirement benefits, health insurance, and disability cover for its citizens.

The petroleum sector remains the mainstay of the Nigeria economy, contributing significantly foreign exchange earnings, our GDP and revenue

Nigeria’s immigration landscape entered a transformative phase from April 2025 as the Federal Ministry of Interior, working in close collaboration with the Nigeria Immigration Service, introduced a series of reforms aimed at modernising mobility and strengthening national security.

The Federal Inland Revenue Service (FIRS or "the Service") recently issued the keenly awaited Guidelines on Advance Pricing Agreements (APA) via Information Circular No. 2024/006 on 27 November 2024.

The current administration has taken steps to implement its decision to generate the fiscal revenue required to leapfrog Nigeria's economy out of the current depressed level.

There is no doubt that President Bola Ahmed Tinubu is in a hurry to turn the economic situation of Nigeria around within the shortest time possible.

The Executive Governor of Lagos State has issued an Executive Order (‘the Order') for the compulsory subscription to Social Health Insurance by all residents, employers, and workers in Lagos State (‘the State').

The President of the Federal Republic of Nigeria recently issued an order which confers certain fiscal incentives on companies doing business in Nigeria.

Nigeria's public debt profile continues to expand at a geometric rate, while growth in fiscal revenue lags significantly.

The taxation of the digital economy has prompted tax administrations throughout the world to become more aggressive in their efforts to eradicate base erosion and profit-shifting activities...

The impact of taxation on business is becoming increasingly complex, caused by a mix of external and internal influences – including the constantly evolving nature of business models

We are pleased to publish the first edition of our West Africa Tax Journal.

The enactment of Finance Act, 2021 reinforces the Federal Government's commitment to periodic review of the extant tax laws and progressive changes to Nigeria's fiscal frameworks to align them...

The Omnibus Act, which is a legislative intervention by the Presidential Enabling Business Environment Council ...

Steven D. Levitt defines an incentive as "a bullet, a key: an often tiny object with astonishing power to change a situation".