Olaniwun Ajayi LP

August 26, 2025

NDPC Compliance obligation for gaming and financial services companies

NDPC Sector-by-Sector Investigation for Financial Services and Gaming Companies

The NDPC, by a Compliance Notice, has announced the commencement of investigations into suspected non-compliance with the Nigeria Data Protection Act 2023 (NDPA). The focus is on organisations operating in...

August 25, 2025

Nigerian Electricity Supply Industry

Analysis of the NERC Code of Corporate Governance for the Nigerian Electricity Supply Industry

On May 30, 2025, the Nigerian Electricity Regulatory Commission (NERC) issued the Code of Corporate Governance for the Nigerian Electricity Supply Industry (NESI Code), marking a notable step in institutionalizing...

August 20, 2025

NERC Quarterly Report

NERC Quarterly Report in a Nutshell Q1 2025

In accordance with Nigerian Electricity Regulatory Commission’s statutory responsibility under section 56(3) of the Electricity Act 2023, which requires the Commission to submit quarterly reports of its activities to both...

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 6, 2025

CAC Renewed Strike Off Campaign

CAC’s Renewed Strike-Off Campaign: Ensuring Corporate Compliance in Nigeria

The Corporate Affairs Commission (CAC) has issued a fresh public notice targeting companies that have failed to file their Annual Returns or disclose Persons with Significant Control (PSC). With a...

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 24, 2025

Upstream-Acreage-Management-Relinquishment-Under-the-Petroleum-Industry-Act-2021

Upstream Acreage Management Relinquishment Under the Petroleum Industry Act 2021

The Petroleum Industry Act 2021 (the PIA) introduces a more structured framework for the relinquishment of petroleum acreages, moving beyond the limited guidance of its predecessor, the Petroleum Act 1969....

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...

July 16, 2025

Employment Income Taxation Under the Tax Reform Act

Employment Income Taxation under the Tax Reform Acts: A Compliance Guide for Employees and Employers

On June 26, 2025, President Bola Ahmed Tinubu signed into law four landmark pieces of legislation: the Nigeria Tax Act (NTA), the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue...

July 14, 2025

QR Code System in Nigeria

Enabling Cashless Retail Transactions: Scope and Framework for QR-Code System in Nigeria

Over the last decade, the use cases of quick response (QR) codes have evolved from being a tool to facilitate information sharing into a pivotal tool for facilitating payments. Notably,...

August 26, 2025

NDPC Compliance obligation for gaming and financial services companies

NDPC Sector-by-Sector Investigation for Financial Services and Gaming Companies

The NDPC, by a Compliance Notice, has announced the commencement of investigations into suspected non-compliance with the Nigeria Data Protection Act 2023 (NDPA). The focus is on organisations operating in...

August 25, 2025

Nigerian Electricity Supply Industry

Analysis of the NERC Code of Corporate Governance for the Nigerian Electricity Supply Industry

On May 30, 2025, the Nigerian Electricity Regulatory Commission (NERC) issued the Code of Corporate Governance for the Nigerian Electricity Supply Industry (NESI Code), marking a notable step in institutionalizing...

August 20, 2025

NERC Quarterly Report

NERC Quarterly Report in a Nutshell Q1 2025

In accordance with Nigerian Electricity Regulatory Commission’s statutory responsibility under section 56(3) of the Electricity Act 2023, which requires the Commission to submit quarterly reports of its activities to both...

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 6, 2025

CAC Renewed Strike Off Campaign

CAC’s Renewed Strike-Off Campaign: Ensuring Corporate Compliance in Nigeria

The Corporate Affairs Commission (CAC) has issued a fresh public notice targeting companies that have failed to file their Annual Returns or disclose Persons with Significant Control (PSC). With a...

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 24, 2025

Upstream-Acreage-Management-Relinquishment-Under-the-Petroleum-Industry-Act-2021

Upstream Acreage Management Relinquishment Under the Petroleum Industry Act 2021

The Petroleum Industry Act 2021 (the PIA) introduces a more structured framework for the relinquishment of petroleum acreages, moving beyond the limited guidance of its predecessor, the Petroleum Act 1969....

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...

July 16, 2025

Employment Income Taxation Under the Tax Reform Act

Employment Income Taxation under the Tax Reform Acts: A Compliance Guide for Employees and Employers

On June 26, 2025, President Bola Ahmed Tinubu signed into law four landmark pieces of legislation: the Nigeria Tax Act (NTA), the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue...

July 14, 2025

QR Code System in Nigeria

Enabling Cashless Retail Transactions: Scope and Framework for QR-Code System in Nigeria

Over the last decade, the use cases of quick response (QR) codes have evolved from being a tool to facilitate information sharing into a pivotal tool for facilitating payments. Notably,...