The MAP Regulations require a licensed DisCo to attain metering targets, as stipulated by the Commission, from time to time.

Nigeria's capital market is undergoing a fundamental transformation driven by the Investments and Securities Act 2025 and the Nigerian Capital Market Strategy 2026.

Prior to the enactment of the Constitution of the Federal Republic of Nigeria (Third Alteration) Act 2010, the common law rules guiding termination of private employments were applicable in Nigeria.

The Nigerian Trade Marks Act[1] (Act) prohibits the registration of a trademark which is confusingly similar to an already existing trademark and which is likely to deceive or cause confusion in the course of trade...

Nigeria is obliged to pay 2% of its assessable profit as Education Tax.

Tax planning and management refers to the processes and schemes by which taxpayers arrange their affairs and businesses in such manner as to attract the lowest possible tax rates under ...

The Nigerian banking sector is primarily regulated by the Nigerian apex bank, the Central Bank of Nigeria (CBN) which is established under the Central Bank (Establishment) Act 20071 ("CBN Act").

Nigeria's 2025 Petroleum Licensing Round (the "Licensing Round") is a competitive, performance-driven allocation process that will determine the next wave of Petroleum Prospecting Licence ("PPL") holders...

The Immigration Act, 2015 (the "Act") is the principal legislation governing the movement of individuals and businesses within Nigeria's borders. At the helm of overseeing this crucial aspect...

The most common forms of private equity ("PE") transactions in Nigeria have traditionally been leveraged buyouts (by way of share or asset acquisitions), and expansion/growth capital.

In a bid to enhance transparency and accountability in financial reporting and further strengthen corporate governance in Public Interest Entities ("PIEs")

NAFDAC refers to the National Agency for Food and Drug Administration and Control, the government regulatory agency charged with regulating and controlling the manufacture, importation, exportation, distribution...

The Tax Appeal Tribunal, Lagos Zone ("TAT" or the "Tribunal"), recently held that infrastructure service providers licensed by the Nigerian Communications Commission...

The first step towards incorporating a company in Nigeria is to conduct a "name availability search" at the Corporate Affairs Commission, in order to confirm that the desired name for the company is available for use, ...

Copyright is a bundle of rights which the author or originator of certain intellectual works is entitled to. These intellectual works include musical works; films; photographs; literary works...

It is on that basis that requests may be made for subsidies.

In a letter dated March 19, 2019, addressed to the leadership of the National Assembly and read at Plenary on the floor of the Senate on Tuesday, April 2, 2019, President Muhammadu Buhari declined assent to eight Bills ...

President Muhammadu Buhari signed the Finance Act 2020 into law on December 31, 2020. The new legislation followed hot on the heels of the Finance Act 2019...

The long title of the new Land Use Charge Law provides the rationale for the law.

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.