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Finance Act 2020: Highlights of Latest Developments in Nigeria’s Tax Regime

Nigeria - January 27 2021 President Muhammadu Buhari signed the Finance Act 2020 into law on December 31, 2020.

Azeezah Muse-Sadiq, Emmanuel Onyeabor, Ken Etim, Oluwatoba Oguntuase.

FIRS clarifies changes introduced to Nigerian VAT regime by the Finance Act 2019

Nigeria - June 25 2020 The Value Added Tax Act (“VAT Act”) was one of the seven (7) principal tax statutes amended by the Finance Act, 2019 (“Finance Act”). Being a tax…

Azeezah Muse-Sadiq, Emmanuel Onyeabor, Kemi Ajayi, Ken Etim, Oluwatoba Oguntuase.

Determination of significant economic presence by a foreign entity taxable in Nigeria’s Digital Economy

Nigeria - June 19 2020 Pursuant to powers conferred under section 13(4) of the Companies Income Tax Act (“CITA”), as amended by the Finance Act (2019), the Minister of…

Azeezah Muse-Sadiq, Emmanuel Onyeabor, Kemi Ajayi, Ken Etim, Oluwatoba Oguntuase.

Finance minister issues order expanding the goods and services exempt from VAT in Nigeria

Australia, Nigeria - May 21 2020 Acting pursuant to the power conferred by Section 38 of the Value Added Tax Act ("VAT Act"), the Honourable Minister of Finance, Budget and National…

Azeezah Muse-Sadiq, Emmanuel Onyeabor, Kemi Ajayi, Ken Etim, Oluwatoba Oguntuase.

Is a lien placed by FIRS on a taxpayer’s bank account a valid encumbrance against garnishee order?

Nigeria - February 27 2020 The propriety of an administrative notice issued by the Federal Inland Revenue Service (“FIRS”), directing a bank to freeze an account of a customer…

Azeezah Muse-Sadiq, Emmanuel Onyeabor, Kemi Ajayi, Ken Etim, Oluwatoba Oguntuase.