Olaniwun Ajayi LP

August 21, 2026

The Economics Behind The 2026 Deep Offshore Tax Remission Order

President Bola Ahmed Tinubu signed the Deep Offshore Oil and Gas Projects Incentives (Tax Remission) Order, 2026 (the Order), marking the latest development in Nigeria’s fiscal incentive framework for deep...

August 21, 2026

Guidelines on the Taxation of Virtual Assets

On 31 July 2026, the Nigeria Revenue Service (NRS) issued its Guidelines on the Taxation of Virtual Assets (the Guidelines). The Guidelines represent the first comprehensive framework to set out,...

August 4, 2026

Tax Practice Q2 Newsletter 2026

Nigeria tax updates in Q2 2026 marked a defining period in the country’s evolving tax landscape. The quarter brought significant administrative reforms and policy developments aimed at improving certainty, efficiency...

July 14, 2026

Tax Alert – Presumptive Tax Guidelines

The Nigeria Presumptive Tax Regulations 2026 establish a comprehensive framework for administering presumptive taxation within the country’s informal sector. Issued by the Federal Minister of Finance, the Regulations form part...

April 30, 2026

Tax Quarterly Newsletter – Q1 2026

The first quarter of 2026 marked a decisive shift from reform to implementation in Nigeria’s tax landscape. Having enacted the most comprehensive overhaul of its tax framework in decades, the...

February 20, 2026

Tax: Wrap-up 2025 and 2026 Outlook

2025 marked a pivotal year in Nigeria’s fiscal evolution. Sweeping legislative reforms, strengthened enforcement and landmark judicial pronouncements characterised it. Four new tax laws captured unprecedented public attention. They shifted...

February 2, 2026

Federal High Court Reins in EFCC: Reaffirming the Statutory Authority of Tax Assessment Bodies in Amadeus Marketing Nigeria Ltd v. EFCC

The Statutory Body vested with the Powers to Assess Tax Liabilities of Entities and to make a Demand thereon: The Federal High Court affirms Judicial intolerance for EFCC’s regulatory Overreach...

August 12, 2025

Nigerian Tax Updates 2025

Nigeria’s Tax Landscape in Q2 2025: Key Developments and Insights

The strong momentum of the first quarter of 2025 signalled the prospect of a dynamic and eventful year in Nigeria’s tax landscape. This trend has continued into the second quarter,...

August 4, 2025

Regulatory Framework for the Taxation of Companies in the Manufacturing Sector Under the Nigeria Tax Act 2025

Regulatory Framework for the Taxation of Companies in the Manufacturing Sector Under the Nigeria Tax Act 2025

The third edition of our “Deconstructing the Tax Reform Acts” Series, titled “Regulatory Framework for the Taxation of Companies in the Manufacturing Sector Under the Nigeria Tax Act 2025”, offers...

July 23, 2025

Taxing-Non-Resident-Companies under the Tax Reform Acts

Taxing Non-Resident Companies Under the Tax Reform Acts

As part of Olaniwun Ajayi LP’s ‘Deconstructing the Tax Reform Acts’ Series, this article is focused on taxes imposed on Non-Resident Companies (Including Persons Engaged in Shipping and Air Transport...

August 21, 2026

The Economics Behind The 2026 Deep Offshore Tax Remission Order

President Bola Ahmed Tinubu signed the Deep Offshore Oil and Gas Projects Incentives (Tax Remission) Order, 2026 (the Order), marking the latest development in Nigeria’s fiscal incentive framework for deep...

August 21, 2026

Guidelines on the Taxation of Virtual Assets

On 31 July 2026, the Nigeria Revenue Service (NRS) issued its Guidelines on the Taxation of Virtual Assets (the Guidelines). The Guidelines represent the first comprehensive framework to set out,...

August 4, 2026

Tax Practice Q2 Newsletter 2026

Nigeria tax updates in Q2 2026 marked a defining period in the country’s evolving tax landscape. The quarter brought significant administrative reforms and policy developments aimed at improving certainty, efficiency...

July 14, 2026

Tax Alert – Presumptive Tax Guidelines

The Nigeria Presumptive Tax Regulations 2026 establish a comprehensive framework for administering presumptive taxation within the country’s informal sector. Issued by the Federal Minister of Finance, the Regulations form part...

April 30, 2026

Tax Quarterly Newsletter – Q1 2026

The first quarter of 2026 marked a decisive shift from reform to implementation in Nigeria’s tax landscape. Having enacted the most comprehensive overhaul of its tax framework in decades, the...

February 20, 2026

Tax: Wrap-up 2025 and 2026 Outlook

2025 marked a pivotal year in Nigeria’s fiscal evolution. Sweeping legislative reforms, strengthened enforcement and landmark judicial pronouncements characterised it. Four new tax laws captured unprecedented public attention. They shifted...

February 2, 2026

Federal High Court Reins in EFCC: Reaffirming the Statutory Authority of Tax Assessment Bodies in Amadeus Marketing Nigeria Ltd v. EFCC

The Statutory Body vested with the Powers to Assess Tax Liabilities of Entities and to make a Demand thereon: The Federal High Court affirms Judicial intolerance for EFCC’s regulatory Overreach...

August 12, 2025

Nigerian Tax Updates 2025

Nigeria’s Tax Landscape in Q2 2025: Key Developments and Insights

The strong momentum of the first quarter of 2025 signalled the prospect of a dynamic and eventful year in Nigeria’s tax landscape. This trend has continued into the second quarter,...

August 4, 2025

Regulatory Framework for the Taxation of Companies in the Manufacturing Sector Under the Nigeria Tax Act 2025

Regulatory Framework for the Taxation of Companies in the Manufacturing Sector Under the Nigeria Tax Act 2025

The third edition of our “Deconstructing the Tax Reform Acts” Series, titled “Regulatory Framework for the Taxation of Companies in the Manufacturing Sector Under the Nigeria Tax Act 2025”, offers...

July 23, 2025

Taxing-Non-Resident-Companies under the Tax Reform Acts

Taxing Non-Resident Companies Under the Tax Reform Acts

As part of Olaniwun Ajayi LP’s ‘Deconstructing the Tax Reform Acts’ Series, this article is focused on taxes imposed on Non-Resident Companies (Including Persons Engaged in Shipping and Air Transport...