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February 20, 2026
2025 marked a pivotal year in Nigeria’s fiscal evolution, characterised by sweeping legislative reforms, strengthened enforcement, and landmark judicial pronouncements. The introduction of four new tax laws captured unprecedented public...
February 2, 2026
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
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
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
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 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...
May 19, 2025
On 5 May 2025, the Federal High Court, Lagos Division, affirmed the Tax Appeal Tribunal’s decision setting aside administrative penalties imposed by the Federal Inland Revenue Service (FIRS) on Checkpoint...
April 25, 2025
The strong momentum at the outset of the first quarter of 2025 signals the prospect of a dynamic and eventful year in Nigeria’s tax landscape. Though still early days, this...
April 24, 2025
Not true. Sections 3 and 33 of the Personal Income Tax Act (as amended) (PITA) cover income from other sources beyond salaries. These include income from trade or business, investment,...
April 22, 2025
Nigeria has officially activated its Advance Pricing Agreement (APA) regime with the release of detailed APA Guidelines by the Federal Inland Revenue Service on 27 November 2024. For long, taxpayers...
February 20, 2026
2025 marked a pivotal year in Nigeria’s fiscal evolution, characterised by sweeping legislative reforms, strengthened enforcement, and landmark judicial pronouncements. The introduction of four new tax laws captured unprecedented public...
February 2, 2026
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
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
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
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 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...
May 19, 2025
On 5 May 2025, the Federal High Court, Lagos Division, affirmed the Tax Appeal Tribunal’s decision setting aside administrative penalties imposed by the Federal Inland Revenue Service (FIRS) on Checkpoint...
April 25, 2025
The strong momentum at the outset of the first quarter of 2025 signals the prospect of a dynamic and eventful year in Nigeria’s tax landscape. Though still early days, this...
April 24, 2025
Not true. Sections 3 and 33 of the Personal Income Tax Act (as amended) (PITA) cover income from other sources beyond salaries. These include income from trade or business, investment,...
April 22, 2025
Nigeria has officially activated its Advance Pricing Agreement (APA) regime with the release of detailed APA Guidelines by the Federal Inland Revenue Service on 27 November 2024. For long, taxpayers...