With the Nigerian fiscal landscape constantly in a state of flux and the frequent push and pull by the government aimed at improving the economic fortunes of the country, the...
By a public notice (“the Notice”) issued by the Federal Inland Revenue Service (“the Service” or “FIRS”), a tax office-specific and peculiar to Non-Resident persons as defined under Nigerian law...
The Tax Appeal Tribunal (“TAT“) on 17.09.19, sitting in Lagos, in the matter of Earth Moving International v. Federal Inland Revenue Service1, delivered judgement to the effect that; (x) a...
The President of the Federal Republic of Nigeria recently passed into law the Nigerian Police Trust Fund Establishment Act 2019. (NPTFEA or the Act). The NPTFEA creates a Special Intervention...
The Federal Inland Revenue Service (“FIRS”), in a Public Notice, issued a guidance to the public and taxpayers in general on Withholding Tax (“WHT”) and Value Added Tax(“VAT”) deductible on...
BACKGROUND The National Assembly of the Federal Republic of Nigeria in 2017 passed the National Lottery Amendment Bill (the Bill) for the amendment of the National Lottery Act 2005 into...
The Value Added Tax (“VAT”) exemption currently enjoyed on commissions (a) earned on the traded value of shares; (b) payable to the Securities and Exchange Commission; (c) payable to the...
The Tax Appeal Tribunal (TAT) on 14 May 2019, delivered a judgement in the case of Shell Nigeria Exploration and Production Company Limited v. Lagos State Internal Revenue Service (LIRS)...
With the Nigerian fiscal landscape constantly in a state of flux and the frequent push and pull by the government aimed at improving the economic fortunes of the country, the...
By a public notice (“the Notice”) issued by the Federal Inland Revenue Service (“the Service” or “FIRS”), a tax office-specific and peculiar to Non-Resident persons as defined under Nigerian law...
The Tax Appeal Tribunal (“TAT“) on 17.09.19, sitting in Lagos, in the matter of Earth Moving International v. Federal Inland Revenue Service1, delivered judgement to the effect that; (x) a...
The President of the Federal Republic of Nigeria recently passed into law the Nigerian Police Trust Fund Establishment Act 2019. (NPTFEA or the Act). The NPTFEA creates a Special Intervention...
The Federal Inland Revenue Service (“FIRS”), in a Public Notice, issued a guidance to the public and taxpayers in general on Withholding Tax (“WHT”) and Value Added Tax(“VAT”) deductible on...
BACKGROUND The National Assembly of the Federal Republic of Nigeria in 2017 passed the National Lottery Amendment Bill (the Bill) for the amendment of the National Lottery Act 2005 into...
The Value Added Tax (“VAT”) exemption currently enjoyed on commissions (a) earned on the traded value of shares; (b) payable to the Securities and Exchange Commission; (c) payable to the...
The Tax Appeal Tribunal (TAT) on 14 May 2019, delivered a judgement in the case of Shell Nigeria Exploration and Production Company Limited v. Lagos State Internal Revenue Service (LIRS)...