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...
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...
Our Tax Newsletter for the third quarter of 2025 reviews a busy period. Nigeria’s tax landscape kept moving, and both the courts and the revenue authority shaped that movement. Two...
Nigeria has activated its Advance Pricing Agreement (APA) regime. The Federal Inland Revenue Service (the Service) released detailed APA Guidelines on 27 November 2024, and they took effect on 1...
It has been said that there are decades where nothing happens and weeks where decades happen. This sentiment has never been more relevant than in the 2024 fiscal year. This...
On October 2, 2024, the Minister of Finance and Coordinating Minister of the Economy unveiled the Notice of Tax Incentives on Deep Offshore Oil and Gas Production, 2024 (the Notice)....
We are pleased to announce that the International Tax Review (ITR) has recognised Olaniwun Ajayi in its 2025 ITR World Tax Rankings. This annual publication ranks the world’s leading tax...
The Finance Act 2019 heralded the introduction of a new framework for the taxation of e-commerce in Nigeria and this was to be based on the Significant Economic Presence (SEP)...
The Honourable Minister of Finance, Budget and National Planning, in the exercise of powers granted in section 38 of the Value Added Tax Act Cap V1 LFN 2004 (VATA or the Act)...
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...
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...
Our Tax Newsletter for the third quarter of 2025 reviews a busy period. Nigeria’s tax landscape kept moving, and both the courts and the revenue authority shaped that movement. Two...
Nigeria has activated its Advance Pricing Agreement (APA) regime. The Federal Inland Revenue Service (the Service) released detailed APA Guidelines on 27 November 2024, and they took effect on 1...
It has been said that there are decades where nothing happens and weeks where decades happen. This sentiment has never been more relevant than in the 2024 fiscal year. This...
On October 2, 2024, the Minister of Finance and Coordinating Minister of the Economy unveiled the Notice of Tax Incentives on Deep Offshore Oil and Gas Production, 2024 (the Notice)....
We are pleased to announce that the International Tax Review (ITR) has recognised Olaniwun Ajayi in its 2025 ITR World Tax Rankings. This annual publication ranks the world’s leading tax...
The Finance Act 2019 heralded the introduction of a new framework for the taxation of e-commerce in Nigeria and this was to be based on the Significant Economic Presence (SEP)...
The Honourable Minister of Finance, Budget and National Planning, in the exercise of powers granted in section 38 of the Value Added Tax Act Cap V1 LFN 2004 (VATA or the Act)...