Introduction The concept of SEP was recently introduced into Nigerian Tax Jurisprudence and can be described as a system of tax administration geared toward the capture of online and digital transactions between Non-Resident Companies (NRCs) and persons resident in Nigeria. Prior to the advent of SEP, NRCs were only taxable...

The Federal High Court (FHC), Lagos Division delivered Judgment on the matter of Federal Inland Revenue Service (‘FIRS’ or ‘the Service’) v. Total E & P Nigeria (Total’s case) which was brought on appeal by the FIRS, seeking to upturn the Judgment of the Tax Appeal Tribunal - the court...