From above of white retro lightbox with TAXES inscription placed on pile of USA dollar bills on white surface
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01 Sep
Taxation of Investment Income Under Nigeria Tax Act 2025: Complete Guide

Taxation of Investment Income Under Nigeria Tax Act 2025: Complete Guide

TAXATION OF INVESTMENT INCOME UNDER THE NIGERIA TAX ACT (2025) The Nigeria Tax Act (NTA) 2025, which took effect on 1 January 2026, fundamentally reshaped the taxation of investment income in Nigeria. The reforms consolidated...

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01 Sep
Tax Implications of Regulated Securities Lending in Nigeria

TAX IMPLICATIONS OF REGULATED SECURITIES LENDING TRANSACTIONS IN NIGERIA

TAX IMPLICATIONS OF REGULATED SECURITIES LENDING TRANSACTIONS IN NIGERIA Regulated Securities Lending (SEC Lending) was formally introduced to the Nigerian capital market in 2015. By 2020, 7.38 million units of securities, worth 97.18 million naira,...

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A framed legal certificate and Lady Justice figurine on a desk in a law office setting.
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01 Sep
Tax Clearance Certificate in Nigeria: Complete Guide 2026

Tax Clearance Certificate in Nigeria: Complete Guide 2026

TAX CLEARANCE CERTIFICATE IN NIGERIA: COMPLETE GUIDE TO REQUIREMENTS, APPLICATION, AND COMPLIANCE One document commands high demand among taxpayers: the Tax Clearance Certificate (TCC). A TCC is a crucial document for businesses and individuals, serving...

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Top view of a desk with income statement, phone calculator, and tax reminder note.
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01 Sep
Tax Objection and Appeal Procedures in Nigeria: Complete Guide 2026

Tax Objection and Appeal Procedures in Nigeria: Complete Guide 2026

TAX AND OTHER INCENTIVES AVAILABLE TO A LABELLED STARTUP UNDER THE NIGERIA STARTUP ACT, 2022 President Muhammadu Buhari signed the Nigeria Startup Act into law on 19 October 2022, marking a significant milestone for Nigeria's...

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Simple and bold image of the word taxes in red letters on a white background.
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31 Aug
2022

TAX AND OTHER INCENTIVES AVAILABLE TO A LABELLED STARTUP UNDER THE NIGERIA STARTUP ACT, 2022

TAX AND OTHER INCENTIVES AVAILABLE TO A LABELLED STARTUP UNDER THE NIGERIA STARTUP ACT, 2022 President Muhammadu Buhari signed the Nigeria Startup Act into law on 19 October 2022, marking a significant milestone for Nigeria's...

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Simple and bold image of the word taxes in red letters on a white background.
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31 Aug
Tax Appeal Tribunal and the Taxes and Levies Act (2025 Tax Reform Guide)

Tax Administration in Nigeria: Roles, Functions, Composition and Powers of JTB, NRS (Formerly FIRS), SBIR, JSRC, LGRC, Tax Appeal Tribunal and the Taxes and Levies Act (2025 Tax Reform Guide)

Tax Administration in Nigeria: Roles, Functions, Composition and Powers of JTB, NRS (Formerly FIRS), SBIR, JSRC, LGRC, Tax Appeal Tribunal and the Taxes and Levies Act (2025 Tax Reform Guide) On 26 June 2025, President...

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31 Aug
Joint Ventures & Multinationals

Strategic Performance in Network Organizations, Joint Ventures & Multinationals

STRATEGIC PERFORMANCE ISSUES IN COMPLEX BUSINESS STRUCTURES: COMPLETE GUIDE TO MANAGING PERFORMANCE IN NETWORK ORGANIZATIONS, JOINT VENTURES, AND MULTINATIONALS The modern business landscape is defined by complexity. Organizations no longer operate as isolated entities—they form...

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Creative concept of tax deductions using chocolate coins and letter tiles on a black background.
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31 Aug
Tax Implications of Tangible Asset Disposals in Nigeria: CGT Guide 2026

Tax Implications of Tangible Asset Disposals in Nigeria: CGT Guide 2026

Tax Implications of Tangible Asset Disposals in Nigeria The disposal of tangible assets—whether land, buildings, machinery, vehicles, or equipment—has significant tax implications under Nigeria's new tax regime. The Nigeria Tax Act (NTA) 2025, which took...

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A flat lay of tax preparation essentials: calculator, coins, notepad, pen, and folder.
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31 Aug
Lease Accounting Under IFRS 16: Guide for Nigerian Businesses

Lease Accounting Under IFRS 16: Guide for Nigerian Businesses

Lease Accounting Under IFRS 16: What Nigerian Businesses Must Know On 1 January 2019, a new era of lease accounting began. IFRS 16 Leases replaced the old standard IAS 17 and fundamentally changed how lessees...

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Two professionals analyzing financial documents with a calculator.
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31 Aug
Investment Property vs. Owner-Occupied Property: IAS 40 Distinctions

Investment Property vs. Owner-Occupied Property: Key Distinctions Under IAS 40

Investment Property vs. Owner-Occupied Property: Key Distinctions Under IAS 40 Introduction The classification of property as either investment property or owner-occupied property has significant implications for financial reporting. Under International Financial Reporting Standards (IFRS), these two...

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