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  • Article

    Digital Asset Transactions In Nigeria: Tax Implications  

    The world like they say, has become a digital village. Processes have evolved following technological interventions; people have adapted to new ways of doing things.
    NigeriaTax
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    A Guide To The Nigerian Power Sector

    The first utility company, the Nigerian Electricity Supply Company, was established in Nigeria in 1929.
    NigeriaEnergy and Natural Resources
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Place Of Effective Management And Control: Implications For Companies' Tax Residency Under The Nigeria Tax Act

    In a significant overhaul of the Nigerian tax framework, the Nigeria Tax Act, 2025 ("NTA" or "the Act"), among other pieces of legislation, were signed into law by the President of the Federal Republic of Nigeria on 26 June 2025.
    NigeriaCorporate/Commercial Law
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Energy Transition In Africa – A Bumpy Ride?

    Energy underpins economic growth, lives and livelihoods.
    NigeriaEnergy and Natural Resources
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Federal Government Of Nigeria Budget Proposals For 2022 Fiscal Year

    His Excellency, the President of the Federal Republic of Nigeria, Muhammadu Buhari, GCFR, yesterday 7 October 2021, presented the 2022 Federal Government Budget Proposal at the joint session of the National Assembly in Abuja.
    NigeriaGovernment, Public Sector
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Big Data Analytics And The Nigerian Withholding Tax Rates

    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 ...
    NigeriaTax
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Petroleum Industry Bill 2012: Highlights Of The Fiscal Provisions

    On 18 July 2012, the Petroleum Industry Bill 2012 (PIB or ‘the Bill’) was forwarded to the National Assembly for consideration and passage into law.
    NigeriaEnergy and Natural Resources
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Navigating The Future Of Nigeria's FinTech Landscape: Strategies For Sustainable Growth

    Imagine a world where you do not need to hold cash physically, where you can access your money anytime and anywhere to meet your financial needs with just a click of a button.
    NigeriaTechnology
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

    Nigeria's New Tax Laws: Inherent Errors, Inconsistencies, Gaps And Omissions

    On 1 January 2026, the Nigeria Tax Act (NTA) and the Nigeria Tax Administration Act (NTAA) became effective.
    NigeriaTax
    KPMG in Nigeria
    KPMG in Nigeria
  • Article

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

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

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