Introduction On 26 June 2025, the President of the Federal Republic of Nigeria assented to four major tax reform statutes, viz.: the Nigeria Tax Act (NTA), the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service Act (NRSEA), and the Joint Revenue Board Act (JRBA). These statutes are collectively described...

In a decision delivered on May 20, 2025, the Rivers State High Court reaffirmed the statutory tax exemptions granted to approved enterprises operating exclusively within the Onne Oil and Gas Free Zone (OOGFZ). In West Atlantic Shipyard Ltd v. Attorney-General of Rivers State & Rivers State Board of Internal Revenue...

On February 19, 2025, the Federal Government of Nigeria inaugurated 50 newly appointed Tax Appeal Commissioners, marking a significant advancement in the nation’s tax reform initiatives. The inauguration ceremony, held at the Ministry of Finance Auditorium in Abuja, was presided over by the Honourable Minister of Finance and Coordinating Minister...

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...