Nigeria: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

FAQs On Freight Tax Under The Nigerian Tax Act, 2025

Freight tax in Nigeria is an important but often misunderstood aspect of doing business in the logistics, shipping, and import-export sectors. With multiple taxes, levies and regulatory charges imposed...

AP

Advocaat Law Practice

Who Files Annual Tax Returns In Nigeria Under The 2025 Tax Reforms: The Employer Or The Employee?

Nigeria's tax framework has recently undergone significant reform aimed at improving economic efficiency and easing the cost of doing business.

SP

SimmonsCooper Partners

The Nigerian Tax Reforms – What It Means For MSMEs And Individuals

As implementation of Nigeria's Tax Reform Acts 2025 (namely The Nigeria Tax Administration Act 2025, The Nigeria Revenue Service Act 2025 and the Joint Revenue Board of Nigeria Act 2025...

WT

WTS Blackwoodstone

End-Of-Year Report On The Nigerian Oil And Gas Industry

As we enter the new year, it is important to reflect on the major developments that shaped Nigeria's oil and gas industry in 2025. The sector continued to evolve under the framework of the Petroleum Industry Act (PIA)...

TA

Tope Adebayo LP

Bridging The Gap: Aligning Nigeria's Reforms With FX Market Realities

Nigeria International

KN

KPMG Nigeria

Business Restructuring: The Tax Angle

KN

KPMG Nigeria

4 Top Nigerian Tax Compliance Considerations For Boards In 2026

OA

Olisa Agbakoba Legal (OAL)

Living Abroad, Taxed At Home: How Family Ties Now Shape Tax Residence In Nigeria

A

AELEX

Environmental Taxation In Nigeria

Nigeria Environment

TA

Tope Adebayo LP

TSKJ Construcoes Internacional Sociadade Uniperssoal LDA

TA

Tope Adebayo LP

The FIRS-DGFIP Memorandum Of Understanding: Key Legal Considerations For NRS

BH

Balogun Harold

CGT Implications For Tech Company Exits: Founders & Buyers

TA

Tope Adebayo LP

TAT Affirms Its Authority To Grant Interim And Interlocutory Reliefs In Tax Disputes

KN

KPMG Nigeria

Nigeria's New Tax Regime: A Taxpayer's Guide To Compliance, Offences, Penalties, Enforcement, And Dispute Resolution

BI

Banwo & Ighodalo

US Introduces Visa Bond For Nigerians

Nigeria Immigration

AP

Advocaat Law Practice

2025 Oil Licensing Round: What To Know About The New Bid Portal, Fiscal Terms And Contracting Models

AO

Aluko & Oyebode

Stren & Blan Partners Quarterly IP Newsletter - Q4, 2025

SB

Stren & Blan Partners

EFCC And Tax Enforcement: What Nigerian Companies Need To Know About Tax Investigations By The EFCC

UU

Udo Udoma & Belo-Osagie

The Nigeria Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

Stamp Duty Exposure Rises As Tribunal Rules On Share Purchase Agreements In Nigeria

On 28 November 2025, the Tax Appeal Tribunal in Oando Oil Limited v. Federal Inland Revenue Service (FIRS) ruled that Share Purchase Agreements are subject to stamp duty in Nigeria...

T

Templars

Banks As Collecting Agents For FIRS - Matters Arising

In an article titled, "Banks as Collecting Agents for FIRS – A Conundrum", I discussed issues arising from the Federal Inland Revenue Service (FIRS)'s recent tax substitution directives...

SM

Sobowale, Medidem & Bello

VAT Under The NTA 2025: What Digital Platforms And Fintechs Need To Know

Understanding VAT has become vital for digital businesses operating in Nigeria.

TA

Tope Adebayo LP

Existing Legal Framework For Repatriation Of Funds In Nigeria

Fund repatriation plays a vital role in shaping a country's investment climate and broader economic health. For many nations, especially those reliant on foreign direct investment...

Nigeria Government

Danol Partners

Nigeria's: New Transfer Pricing Guidelines: What Global Finance Teams Must Know In 2025

Danol Partners

The Nigeria Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

The Constitutionality Of The Joint Revenue Board: A Challenge To Nigeria's Fiscal Federalism

Nigeria Government

OA

Olisa Agbakoba Legal (OAL)

Nigeria's New IP And Intangibles Tax Rules — What Startups Need To Know (Tax And Tech Series 1)

TA

Tope Adebayo LP

Upstream Petroleum Taxation Under The Nigeria Tax Act – Key Imperatives

KN

KPMG Nigeria

The Nigerian Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

The Future Of Tax Compliance In The Upstream Sector: Navigating The Minimum Effective Tax Rate

KN

KPMG Nigeria

Significant Economic Presence In Nigeria

BH

Balogun Harold

FIRS Imposes 10% Withholding Tax On Interest On Short-term Securities

AP

Advocaat Law Practice

Tax Incentives For Venture Capital And Angel Investors In Nigeria.

BH

Balogun Harold

The Future Of Tax Compliance In The Upstream Sector: Navigating The Minimum Effective Tax Rate

Nigeria's upstream sector remains the undisputed engine of its national economy, significantly and consistently contributing to Gross Domestic Product (GDP), foreign exchange earnings and Government revenue...

KN

KPMG Nigeria

Significant Economic Presence In Nigeria

The Nigeria Tax Act 2025 has re-affirmed the legal definition of significant economic presence as a basis for taxation of non-resident persons doing business in Nigeria.

BH

Balogun Harold

FIRS Imposes 10% Withholding Tax On Interest On Short-term Securities

The Federal Inland Revenue Service (FIRS) directed banks, stockbrokers and other financial institutions to deduct 10% withholding tax on interest earned on investment from short-term securities.

AP

Advocaat Law Practice

Tax Incentives For Venture Capital And Angel Investors In Nigeria.

Other than fund domicile, perhaps the most important consideration when setting up a venture capital fund in Nigeria is tax planning and tax leakage avoidance. For angel investors, venture capital funds, private equity...

BH

Balogun Harold

Permanent Establishment In Nigeria

BH

Balogun Harold

What The New Tax Reform Acts Mean For Business (Names) Owners In Nigeria

On June 26, 2025, the President of the Federal Republic of Nigeria signed the Tax Reform Bill into law.

Compos Mentis Legal Practitioners

Tax Compliance Essentials For Fintech Startups | AO Insider Series (Ep. 15) (Video)

In this edition of the AO Insider Series, experts unpack one of the most pressing issues shaping Nigeria's fintech sector — tax compliance and evolving regulatory obligations.

Nigeria Technology

AO

Aluko & Oyebode

TEMPLARS Transcripts: Tax Digest

Federal Inland Revenue Service Issues Public Notice on Withholding Tax on Interest on Short Term Securities

T

Templars

Communique On Nigeria's Landmark Tax Reforms 2025: Legal, Business And Investment Implications'

On 9th October 2025, the Corporate and Commercial Group ("CCG") team of Advocaat Law Practice hosted a critical webinar titled ‘Nigeria's Landmark Tax Reforms 2025: Legal, Business, and Investment Implications.'

AP

Advocaat Law Practice

Plateau State Internal Revenue Service V. Jos Electricity Distribution Plc: Do The Tax Appeal Tribunal And The Federal High Court Have Jurisdiction Over Tax Disputes Relating To The Revenue Of A State Government?

IS

Ikeyi Shittu & Co.

Individual Tax Residency And Implications Under The Tax Reform Acts

SA

S.P.A. Ajibade & Co.

All You Need To Know About Nigeria's Newly Signed Tax Reform Acts

GS

Goldsmiths Solicitors

Implementing The Global Minimum Tax: Challenges And Prospects For Africa

WT

WTS Blackwoodstone

Nigerian Tax Issues Highlights Of Changes Under The Tax Reform Acts: Taxation Of Professional Services

SA

S.P.A. Ajibade & Co.

A Step Forward, Two Steps Unclear: The Legal Vacuum Around Temporary Cessation Of Business

KN

KPMG Nigeria

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

TA

Tunde & Adisa

Policy Analysis Of The 2025 Tax Reform Acts Pt.2 - The Nigeria Tax Administration Act 2025

TA

Tunde & Adisa

(Policy Analysis Of The 2025 Tax Reform Acts) Pt.3- The Nigeria Revenue Service (Establishment) Act 2025, And The Joint Revenue Board (Establishment) Act, 2025

TA

Tunde & Adisa

Taxation Of Non-Resident Petroleum Shipping Companies In Nigeria

BK

Babajide Koku & Co.

EFCC And Tax Enforcement: What Nigerian Companies Need To Know About Tax Investigations By The EFCC

UU

Udo Udoma & Belo-Osagie

An Overview Of Vat Taxing In Nigeria: A Review Of Landmark Decisions On Double Taxtion

Gresyndale Legal

How The Nigerian Tax Reform Saves You More Money

TA

Tope Adebayo LP

Taxation Of The Informal Sector And Impact Of Presumptive Taxation

Gresyndale Legal

Cost Deductibility Rules For Upstream Petroleum Companies Under The NTA: Distinction Without A Difference?

KN

KPMG Nigeria

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Latest Videos

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Tax Compliance Essentials For Fintech Startups | AO Insider Series (Ep. 15) (Video)

AO

Aluko & Oyebode

Nigeria Commences Automatic Exchange Of Taxpayer Information

PW

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

DN

Deloitte Nigeria

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